Russo v. Burns

150 So. 3d 67, 2014 La.App. 4 Cir. 0952, 2014 La. App. LEXIS 2155, 2014 WL 4636409
CourtLouisiana Court of Appeal
DecidedSeptember 9, 2014
DocketNo. 2014-CA-0952
StatusPublished
Cited by6 cases

This text of 150 So. 3d 67 (Russo v. Burns) is published on Counsel Stack Legal Research, covering Louisiana Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Russo v. Burns, 150 So. 3d 67, 2014 La.App. 4 Cir. 0952, 2014 La. App. LEXIS 2155, 2014 WL 4636409 (La. Ct. App. 2014).

Opinions

DENNIS R. BAGNERIS, SR., Judge.

L This appeal results from an election contest suit. The appellant, Lionel Lon Burns, appeals the trial court’s judgment that granted the petition of plaintiff, Anthony Russo, to disqualify Mr. Burns as a candidate for the position of Orleans Parish District Attorney. For the reasons that follow, we vacate the judgment and remand the matter to the trial court for further proceedings consistent with this opinion.

FACTUAL AND PROCEDURAL HISTORY

On August 20, 2014, Mr. Burns filed a Notice of Candidacy (Notice) form to declare his candidacy for the office of Orleans Parish District Attorney. The signed and notarized Notice included the representation that:

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 of both.

Thereafter, on August 29, 2014, Mr. Russo filed his petition to object to Mr. Burns’ candidacy. Mr. Russo contended that a public records request to the 12Louisiana Department of Revenue revealed that the department had no record of a Louisiana individual income tax return for Mr. Burns for tax years 2010, 2011, 2012, and 2013. Consequently, he alleged that Mr. Burns had falsely certified that he had filed his federal and state income tax returns for the previous five years, and sought to have him disqualified, a sanction allowed by La. R.S. 18:494(A).2

Mr. Russo served the petition on Mr. Burns through his statutory agent for service of process, Arthur A. Morrell, the Clerk of Criminal District Court, the official before whom Mr. Burns qualified his candidacy for district attorney.3 Mr. Russo also served the petition on Dale N. Atkins, the Clerk of Civil District Court. Mr. Russo retained private process servers to attempt personal service on Mr. Burns; however, they were unable to complete service. Mr. Russo also had a copy of the petition posted in a “conspicuous” place at Civil District Court for Orleans Parish.

The matter was fixed for trial on September 2, 2014. Mr. Burns complained that he had not been personally served with the petition and had only been advised that the proceedings were pending when his assistant received a call from the trial court. The trial court gave Mr. Burns about fifteen or twenty minutes to review the |spetition. At the start of trial, [70]*70the plaintiff called several witnesses to discuss service of the petition. Major Martin Blossom, an employee of the Orleans Parish Sheriffs Office, testified that he served the petition on the clerks of court for criminal district court and civil district court. Kasie Marie Chauvin, a private process server, testified that she made seven attempts to serve Mr. Burns at the address provided on his qualifying form, another residence, and his law office. Helen Rose Shear, a law firm employee, stated that she was involved in the filing of the petition and that she saw a member of the Clerk’s office post the petition on a wall near the entrance of the office.

Mr. Russo then testified. He stated that he was registered to vote in Orleans Parish. He also identified the letter that he sent to the Louisiana Department of Revenue that requested Mr. Burns’ tax returns for the years 2008, 2009, 2010, 2011, 2012, and 2013, and the response letter he received. These documents were admitted into evidence.

Testimony and evidence relative to whether Mr. Burns falsely certified that he filed his Louisiana tax returns for the years 2010 through 2013 came from two witnesses. They were Mr. Burns and Bradley S. Blanchard, an attorney and representative from the Louisiana Department of Revenue.

Mr. Burns admitted that he signed the certification notice regarding his tax returns. He maintained that he anticipated that his opponents might make his tax returns an issue; therefore, he instructed his tax preparers to file his returns for the |42010, 2011, 2012, and 2013 tax years.4 He reiterated that although he did not file the returns himself, at the time of qualifying, he believed that they had been filed by his tax preparers. Mr. Burns thought that the returns had been filed in early August, perhaps, around August 11, 2014.

Mr. Blanchard testified that upon performing a diligent search, the Department of Revenue had no record of receiving individual tax returns from Mr. Burns. He admitted that the public records request was forwarded to him by Mr. Bar-field, the Secretary of the Department, and that the initial request sent to Mr. Barfield was made by Graymond Martin, later identified as an assistant district attorney. The trial court limited Mr. Burns’ request to inquire further into Mr. Martin’s role in the public records request. The trial court indicated that Mr. Martin’s involvement was not relevant because there was no evidence to show that Mr. Martin’s involvement tainted the research results.

The trial recessed at 11:48 a.m. The trial court instructed Mr. Burns to bring any documents he had to support that the tax returns had been filed when court resumed at 1:30 p.m.

When the trial resumed, Mr. Burns provided the court with his copies of records that purportedly showed the tax returns that had been prepared. Plaintiffs counsel examined Mr. Burns as to the validity and reliability of the returns. He argued in part that the returns should not be admitted into evidence because they were hearsay evidence, citing that they did not contain the signature of the tax | ^preparer; and moreover, did not provide any verification that the tax preparer had actually filed the returns. Mr. Burns again acknowledged that he did not file the returns himself; instead, he relied on his belief that his tax preparers had filed the re[71]*71turns. He eventually identified Monica Jackson as the person who prepared the returns and claimed that he had signed the returns in her office. The returns were admitted into evidence.

The trial court asked Mr. Blanchard to conduct an updated search to see if the Department of Revenue had received Mr. Burns’ tax returns. Upon his return to the stand, Mr. Blanchard testified that he directed his department to do an updated search. However, as of the date of the .trial, it still had no record that Mr. Burns had filed his tax returns for the disputed years.

Mr. Burns requested that he be allowed to call Ms. Jackson as a witness on the following morning. The trial court judge denied the request, explaining that “according to the statute, I have to complete the hearing.” The trial court judge then advised Mr. Burns that what he might want to do is file an objection and make a notation that he would like to proffer Ms. Jackson’s testimony. She surmised that maybe the proffer could go up to the Court of Appeal; however, the trial judge could not consider Ms. Jackson’s testimony at that juncture in the proceedings in making her ruling.

The trial court then rendered judgment in favor of Mr. Russo. The judgment found that Mr. Russo had established a prima facie case that had not been rebutted by Mr. Burns and disqualified him as a candidate.

| fiThis appeal followed.

DISCUSSION

Upon appeal, Mr.

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Bluebook (online)
150 So. 3d 67, 2014 La.App. 4 Cir. 0952, 2014 La. App. LEXIS 2155, 2014 WL 4636409, Counsel Stack Legal Research, https://law.counselstack.com/opinion/russo-v-burns-lactapp-2014.