BRAGGS v. DICKERSON (2022)

Writ application granted. See per curiam.

Tax returns that have not been delivered to the Louisiana Department of Revenue have not been filed. Russo v. Burns, 2014-1963 (La. 9/24/14), 147 So.3d 1111, 1114. Mr. Dickerson relies on his tax preparer's testimony that she timely mailed his returns. However, nothing in the record evidences the Department of Revenue's actual receipt of the returns. Without ensuring their delivery, Mr. Dickerson could not have known whether or not his tax returns were filed when he signed his Notice of Candidacy. Id. Accordingly, we hereby reverse the lower courts and disqualify Simeon Dickerson from candidacy for the office of Jefferson Parish School Board – District 5 for falsely certifying the filing of these tax returns.

I agree with the per curiam. I write separately to emphasize that pursuant to the clear language of La. R.S. 18:492(A)(1) and (7), Mr. Dickerson has “failed to qualify for the primary election in the manner prescribed by law” and “falsely certified on his notice of candidacy that for each of the previous five tax years he has filed his federal and state income tax returns․” Therefore, he should be disqualified as a candidate for the office of Jefferson Parish School Board – District 5. In my view, any other interpretation would render meaningless the Notice of Candidacy.

Weimer, C.J., would deny. Hughes, J., would deny. Crichton, J., additionally concurs and assigns reasons. Griffin, J., dissents and would affirm for the reasons assigned by the court of appeal in its majority opinion.