Russo v. Burns

Summary

The Louisiana Supreme Court held that Lionel Burns falsely certified that he had filed his Louisiana income tax returns for 2010 through 2013 when he qualified as a candidate for Orleans Parish District Attorney. Interpreting Louisiana Department of Revenue regulations, the court concluded that the returns were not filed because Burns failed to establish their delivery to the Department of Revenue. The court reversed the lower courts and disqualified Burns from candidacy.

Holdings

1. A Louisiana income tax return is deemed filed under the regulation only when it is delivered by the United States Postal Service in a properly addressed envelope with sufficient postage and bears a United States Postal Service postmark; returns not delivered to the Louisiana Department of Revenue have not been filed under the regulation.
2. Russo established a prima facie case that Burns had not filed his Louisiana income tax returns for 2010 through 2013, and Burns failed to rebut that showing; therefore, Burns falsely certified the filing of those returns and was disqualified from candidacy for Orleans Parish District Attorney.

Questions Presented

1. Whether Burns falsely certified on his Notice of Candidacy that he had filed his Louisiana individual income tax returns for 2010 through 2013.
2. Whether tax returns mailed through the United States Postal Service were filed under Louisiana Administrative Code title 61, part I, section 4911(B)(1), absent proof of delivery to the Louisiana Department of Revenue.
3. Whether Burns rebutted Russo's prima facie showing that he was disqualified from candidacy.

Disposition

reversed