The opinion
YASHA CLARK & MORGAN * NO. 2023-CA-0093
WALKER
* COURT OF APPEAL
VERSUS
* FOURTH CIRCUIT
STEPHANIE BRIDGES AND
DARREN LOMBARD, IN HIS * STATE OF LOUISIANA
OFFICIAL CAPACITY AS
CLERK OF COURT FOR THE *
PARISH OF ORLEANS, STATE
OF LOUISIANA AND ROBERT *
KYLE ARDOIN, IN HIS *******
OFFICIAL CAPACITY AS
LOUISIANA SECRETARY OF
STATE
DLD DYSART, J., DISSENTS AND ASSIGNS REASONS
I disagree with the majority’s finding that the candidate, Stephanie Bridges,
did not sufficiently rebut the plaintiff’s prima facie case. Mrs. Bridges testified
that she qualified for the office of Civil District Court Judge, Division “B” on the
morning of January 25, 2023 at approximately 11:30 a.m. She filed a Notice of
Candidacy wherein she certified, among other things, that:
[i]f I am a candidate for any office other than Unites 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
of state income tax return or both.
Plaintiffs filed the instant suit to disqualify Mrs. Bridges, alleging that she
had not filed her tax returns for at least one of the five (5) prior years. The only
disputed year was 2021, as the filings for 2017, 2018, 2019 and 2020 were not
contested.1 Admittedly, Mrs. Bridges was late in filing her 2021 return. The
testimony reflected that knowing she was required to file a return for 2021 in order
to qualify as a candidate, she contacted her tax preparer, Mobile Tax, on January,
1 Four of the five years of returns had been filed. The return in question, 2021, was late for tax
filing purposes but no taxes were owed on either return. In fact, the filer was entitled to a refund
on both the federal and state tax return.
19, 2023 in order to discuss and present information to prepare the return. A
meeting was scheduled for January 25, 2023 at 10:00 a.m., for Mrs. Bridges and
her husband, Joe Bridges, to approve and sign the returns. The Bridges appeared at
Mobil Tax at 9:00 a.m. on the morning of January 25, 2023, in order to assure
sufficient time to review, sign, and file the return prior to Mrs. Bridges qualifying
for office.2
The Bridges’ had a long history of using Mobil Tax as their tax preparers as
they had been using the Mobil Tax service since 2007. The Bridges met with
Jimmie Brown, a partner of Mobil Tax, at 9:00 a.m. and remained there until 10:30
a.m., when they were informed by Mr. Brown that their 2021 taxes, both federal
and state, had been electronically filed (“e-filed”).
In addition, Mr. Brown gave copies of each return to the Bridges with a
letter addressed to them informing them that their 2021 returns had been filed
electronically. At this point Mrs. Bridges drove to the Clerk of Criminal Court
office for Orleans Parish and filed her Notice of Candidacy, certifying that she had
fulfilled all of the requirements for the office she sought.
Here, the majority reasons that while Mrs. Bridges testified that she “knew”
her taxes were filed by Mobil Tax she was unable to produce any evidence that
LDR had in fact received her 2021 state return before she qualified for office. The
issue here is not proof of receipt of when the Bridges’ return was received, but
when it was transmitted prior to filing the Notice of Candidacy.
La. Admin. Code tit. 61, pt. I, § 4911(B)(4) provides that “[a] return, report
or other document filed electronically is deemed filed on the date transmitted to the
department or to a third party acting as the department's agent.” The LDR’s
2 Anecdotally, Inote that Stephanie Bridges filed her Notice of Candidacy on the morning of the
first day of qualifying, January 25, 2023. The qualifying period extended through 5:00 pm
January 27, 2023. Had she waited until Friday afternoon this exercise would have been
unnecessary.
website lists Wolters Kluer TaxWise as an “Approved Software Vendor for
Composite Partnership (R-6922) Electronic Filing.” As such, TaxWise appears to
be authorized by the LDR to act as an agent for electronic filing for state tax
returns.
According to the testimony of Gina Brown of Mobil Tax, she personally
pushed the button to send the Bridges tax return to TaxWise, a software provider
approved by LDR, at 10:30 am on the morning of January 25, 2023. Gina Brown
further testified that as there may be some delay between the transmission from
Mobile Tax to TaxWise, and from TaxWise to LDR, her receipt for the filing was
not received until January 26, 2023. This appears a case of first impression, and
whether the candidate in good faith certified that her return had been filed when
she possessed written evidence from her long time tax preparer that it had in fact
been e-filed.
Our Louisiana Supreme Court has held that:
“[A] court determining whether the person objecting to candidacy has
carried his burden of proof must liberally construe the laws governing
the conduct of election ‘so as to promote rather than defeat
candidacy.’… Any doubt concerning the qualifications of a candidate
should be resolved in favor of allowing the candidate to run for public
office.”
Landiak v. Richmond, 2005-0758 (La. 3/24/05), 899 So.2d 535, 541. I would
clearly distinguish the instant matter from the Supreme Court’s rulings in Russo
and Braggs. See Russo v. Burns, 14-1963, (La. 9/24/14), 147 So.3d 1111; See also
Braggs v. Dickerson, 22-01227, (La. 8/13/22) 344 So.3d 63. Those matters
involved filings by mail, neither of which were ever received by LDR. This is a
case of first impression in that the filing is electronic and was received by LDR,
although not instantaneous with the filing due to software allowances.
The trial court found that the testimony of Mrs. Bridges was “authentic and
truthful.” Certainly, under these circumstances, it appears that the candidate, Mrs.
Bridges, possessed the qualifications of office and truthfully affirmed that all of her
statements contained in her Notice of Candidacy were true and correct.
For these reasons, I would reverse the decision of the trial court and reinstate
Stephanie Bridges as a candidate for the office of Judge, Division “B” of the Civil
District Court for the Parish of Orleans.