Keisha Henry and Cedric Brumfield, III v. Richard Bell, Sr. and Darren Lombard in His Capacity as Clerk of Criminal Court

KEISHA HENRY AND CEDRIC * NO. 2023-CA-0543
BRUMFIELD, III
* COURT OF APPEAL
VERSUS
* FOURTH CIRCUIT
RICHARD BELL, SR. AND
DARREN LOMBARD IN HIS * STATE OF LOUISIANA
CAPACITY AS CLERK OF
CRIMINAL COURT *

*
*******

TGC
CHASE, J., CONCURS IN THE RESULT WITH REASONS

I respectfully concur in the result. As noted in the majority opinion,

Paragraph 9 of the Notice of Candidacy form provides:

If I am a candidate for any office other than United States senator or
representative in congress, that for each of the previous five tax years,
I have filed my federal and state income tax returns, have filed for an
extension of time for filing either my federal or state income tax
return or both, or was not required to file either a federal or state
income tax return or both.

Plaintiffs submitted evidence indicating that Mr. Bell failed to file his state income

tax returns in the years 2018, 2019, 2020, 2021, and 2022. Mr. Bell then testified

that he averaged a gross income of approximately $40,000.00/year during that time

period. According to the IRS, a married individual whose gross income is in excess

of $27,400.00 must file a tax return whether filing jointly or separately. Although

Mr. Bell receives Social Security and military retirement benefits, which may be

subject to a tax exemption, Mr. Bell admitted having a gross income of

approximately $40,000.00 therefore requiring him to file a federal tax return.

Pursuant to La. R.S. 47:101, when a federal tax return is required, a Louisiana tax

return is also required. Considering the evidence presented in the trial court, I find

that Plaintiffs presented a prima facie showing that Mr. Bell did not file state

income taxes despite being required to do so. Therefore, the trial court erred in

failing to disqualify Mr. Bell based upon his erroneous certification.

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