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HomeMy WebLinkAbout340-S TALIANIIn Re: Kara Taliani, Respondent File Docket: X -ref: Date Decided: Date Mailed: Before: Louis W. Fryman, Chair John J. Bolger, Vice Chair Donald M. McCurdy Paul M. Henry Raquel K. Bergen Nicholas A. Colafella Reverend Scott Pilarz 07 -012 -P Order No. 340 -S 10/24/07 11/7/07 This is a final adjudication of the State Ethics Commission as to the alleged delinquency and /or deficiency of Statement(s) of Financial Interests required to be filed pursuant to Sections 1104 and 1105 of the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa.C.S. § 1101 et seq. The Investigative Division initiated these proceedings by filing with the State Ethics Commission and serving upon Respondent a Petition for Civil Penalties. An Order to Show Cause was issued to Respondent. An Answer was not filed by the Respondent, and a hearing was deemed waived. The record is complete. The Findings in this Order are derived from the Petition for Civil Penalties filed by the Investigative Division. This is a final Order, and it is publicly available upon issuance. Reconsideration may be requested, but a request for reconsideration will not affect the finality of this adjudication or its availability as a public document. Any reconsideration request must be received at this Commission within thirty days of the mailing date noted above and must include a detailed explanation of the reasons as to why reconsideration should be granted in conformity with 51 Pa. Code § 21.29(b). Taliani, 07 -012 -P Page 2 FINDINGS: 1. Respondent is an adult individual who resides or maintains a mailing address at 1733 Weatherburn Drive, New Cumberland, Pennsylvania 17070 -2218. 2. At all times relevant to these proceedings, Respondent has been a Former Tax Examiner 2 of the Department of Revenue, and as such Respondent has at all times relevant to these proceedings been a former "public official /public employee" within the meaning of that term under the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa.C.S. § 1101 et seq. 3. Respondent has failed to provide full financial disclosure as required by the Ethics Act. Respondent has failed to timely file a Statement of Financial Interests for calendar year 2005 with the Department of Revenue, which Statement of Financial Interests was to be filed by May 1 of 2006, and Respondent has therefore transgressed Sections 1104 and 1105 of the Ethics Act, 65 Pa.C.S. §§ 1104, 1105. 4. By Notice letter dated November 14, 2006, Respondent was served with Notice in accordance with Section 1107(5) of the Ethics Act of the specific allegations against Respondent concerning the above transgression. Said Notice letter provided Respondent an opportunity to avoid the institution of these civil penalty proceedings by filing an accurate and complete Statement of Financial Interests for calendar year 2005 within twenty (20) days of the date of the Notice letter. Respondent has failed and refused to timely file a Statement of Financial Interests for calendar year 2005 so as to comply with the specific requirements of the Ethics Act. 5. By Notice letter dated April 10, 2007, Respondent was served with Notice in accordance with Section 1107(5) of the Ethics Act of the specific allegations against Respondent concerning the above transgression. Said Notice letter provided Respondent an opportunity to avoid the institution of these civil penalty proceedings by filing an accurate and complete Statement of Financial Interests for calendar year 2005 within twenty (20) days of the date of the Notice letter. 6. Section 1105 of the Ethics Act reads in part: § 1105. Statement of financial interests (a) Form. - -The statement of financial interests filed pursuant to this chapter shall be on a form prescribed by the commission. All information requested on the statement shall be provided to the best of the knowledge, information and belief of the person required to file and shall be signed under oath or equivalent affirmation. (b) Required information. - -The statement shall include the following information for the prior calendar year with regard to the person required to file the statement: (1) Name, address and public position. (2) Occupation or profession. (3) Any direct or indirect interest in any real estate which was sold or leased to the Commonwealth, any of its agencies or political subdivisions or purchased or leased from the Commonwealth, any of its agencies or political subdivisions or which was the subject of any condemnation proceedings by the Commonwealth, any of its agencies or political subdivisions. Taliani, 07 -012 -P Page 3 (4) The name and address of each creditor to whom is owed in excess of $6,500 and the interest rate thereon. However, loans or credit extended between members of the immediate family and mortgages securing real property which is the principal or secondary residence of the person filing shall not be included. The name and address of any direct or indirect source of income totaling in the aggregate $1,300 or more. However, this provision shall not be construed to require the divulgence of confidential information protected by statute or existing professional codes of ethics or common law privileges. (6) The name and address of the source and the amount of any gift or gifts valued in the aggregate at $250 or more and the circumstances of each gift. This paragraph shall not apply to a gift or gifts received from a spouse, parent, parent by marriage, sibling, child, grandchild, other family member or friend when the circumstances make it clear that the motivation for the action was a personal or family relationship. However, for the purposes of this paragraph, the term "friend" shall not include a registered lobbyist or an employee of a registered lobbyist. The name and address of the source and the amount of any payment for or reimbursement of actual expenses for transportation and lodging or hospitality received in connection with public office or employment where such actual expenses for transportation and lodging or hospitality exceed $650 in an aggregate amount per year. This paragraph shall not apply to expenses reimbursed by a governmental body or to expenses reimbursed by an organization or association of public officials or employees of political subdivisions which the public official or employee serves in an official capacity. (5) (7) (8) Any office, directorship or employment of any nature whatsoever in any business entity. Any financial interest in any legal entity engaged in business for profit. (10) The identity of any financial interest in a business with which the reporting person is or has been associated in the preceding calendar year which has been transferred to a member of the reporting person's immediate family. ( 65 Pa.C.S. § 1105 (a) -(b). 7 On May 2, 2007, the State Ethics Commission received what is purported to be the completed Statement of Financial Interests form of Respondent. This form was deficient, in that it failed to identify the calendar year for which it was filed, nor did it contain the information required to be reported per 65 Pa.C.S. § 1105. 8. Section 1109(f) of the Ethics Act provides: Taliani, 07 -012 -P Page 4 § 1109. Penalties (f) Civil penalty. - -In addition to any other civil remedy or criminal penalty provided for in this chapter, the commission may, after notice has been served in accordance with section 1107(5) (relating to powers and duties of commission) and upon a majority vote of its members, levy a civil penalty upon any person subject to this chapter who fails to file a statement of financial interests in a timely manner or who files a deficient statement of financial interests, at a rate of not more than $25 for each day such statement remains delinquent or deficient. The maximum penalty payable under this paragraph is $250. 65 Pa.C.S. § 1109(f) (emphasis added). 9. For each violation the Commission finds, Respondent is subject to civil penalty liability under Section 1109(f) of the Ethics Act, 65 Pa. C.S. § 1109(f), at a rate of not more than $25.00 per day for each day the Statement of Financial Interests remains delinquent or deficient, for a maximum civil penalty of $250.00 per violation. Because Respondent has committed the one (1) violation alleged herein, Respondent is subject to total maximum civil penalty liability of $250.00 for said violation. 10. There are no mitigating circumstances, and in fact, Respondent failed to make even a "good faith" effort to complete the Statement of Financial Interests form; as such, Respondent should be assessed the maximum civil penalty of $250.00 for each violation. 11. On June 12, 2007 - -after the deadline for filing an answer to the May 11, 2007, Order to Show Cause issued to Respondent in this matter -- Respondent filed a letter and a Statement of Financial Interests for calendar year 2005 with the State Ethics Commission. a. Respondent's letter was not in the form of an answer to the Order to Show Cause. b. Respondent's letter indicated that she initially thought that the Commission was erroneously asking her to complete the Statement of Financial Interests form, and that when she did file the form, she made an erroneous assumption that she did not need to provide certain information. II. DISCUSSION: As a former Tax Examiner 2 for the Commonwealth of Pennsylvania Department of Revenue ( "Department of Revenue "), Kara Taliani ( "Taliani ") was at all times relevant to these proceedings a former "public official /public employee" within the meaning of that term under the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa.C.S. § 1101 et seq. Pursuant to Section 1104(a) of the Ethics Act, Taliani was specifically required to file a Statement of Financial Interests for calendar year 2005 with the Department of Revenue on or before May 1, 2006. Section 1104(a) provides: § 1104. Statement of financial interests required to be filed (a) Public official or public employee. - -Each public official of the Commonwealth shall file a statement of financial interests for the preceding calendar year with the commission no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Each Taliani, 07 -012 -P Page 5 public employee and public official of the Commonwealth shall file a statement of financial interests for the preceding calendar year with the department, agency, body or bureau in which he is employed or to which he is appointed or elected no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Any other public employee or public official shall file a statement of financial interests with the governing authority of the political subdivision by which he is employed or within which he is appointed or elected no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Persons who are full -time or part -time solicitors for political subdivisions are required to file under this section. 65 Pa.C.S. § 1104(a). The complete financial disclosure which Taliani as a former Tax Examiner 2 for the Department of Revenue was required to provide in the Statement of Financial Interests form is statutorily mandated in detail at Section 1105 of the Ethics Act, 65 Pa.C.S. § 1105. Section 1109(f) of the Ethics Act provides as follows: § 1109. Penalties (f) Civil penalty. -- In addition to any other civil remedy or criminal penalty provided for in this chapter, the commission may, after notice has been served in accordance with section 1107(5) (relating to powers and duties of commission) and upon a majority vote of its members, levy a civil penalty upon any person subject to this chapter who fails to file a statement of financial interests in a timely manner or who files a deficient statement of financial interests, at a rate of not more than $25 for each day such statement remains delinquent or deficient. The maximum penalty payable under this paragraph is $250. 65 Pa.C.S. § 1109(f). An application of Section 1109(f) to this case establishes that this Commission has the discretion to levy a maximum civil penalty against Taliani for each delinquent or deficient Statement of Financial Interests. The prerequisite service of a Notice letter in accordance with Section 1107(5) was satisfied. Taliani did not remedy the failure to comply with the Ethics Act although given more than the usual grace period following Notice in which to do so. The Investigative Division then instituted formal proceedings against Taliani by filing with the State Ethics Commission and serving upon Taliani a Petition for Civil Penalties. The Commission Chair issued an Order to Show Cause, ordering Taliani to show cause why a civil penalty should not be levied against her. Taliani did not file a timely answer to the Order to Show Cause. On June 12, 2007 - -after the deadline for filing an answer to the Order to Show Cause issued to Respondent -- Respondent filed a letter and a Statement of Financial Interests for calendar year 2005 with the State Ethics Commission. Respondent's letter simply indicated that she initially thought that this Commission was erroneously asking her to complete the Statement of Financial Interests form, and that when she did file the form, she made an erroneous assumption that she did not need to provide certain information There is no timely answer of record establishing a defense or excuse for Taliani's failure to comply with the Ethics Act. The erroneous assumptions alleged by Taliani in her letter do not constitute mitigating circumstances. Taliani has failed to show cause why a civil penalty should not be levied against her in this matter. Taliani, 07 -012 -P Page 6 We find that Taliani, as a former Tax Examiner 2 for the Department of Revenue, failed to comply with Section 1104(a) of the Ethics Act, 65 Pa.C.S. § 1104(a), when she failed to timely file a Statement of Financial Interests for calendar year 2005 with the Department of Revenue, and then filed a delinquent and deficient Statement of Financial Interests for calendar year 2005 with the Department of Revenue. We hereby levy one civil penalty against Taliani at the rate of Twenty -Five Dollars ($25.00) per day, for each day her Statement of Financial Interests for calendar year 2005 remained delinquent or deficient. Given the number of days during which the Statement of Financial Interests remained delinquent or deficient, the resultant amount to be levied against Taliani is Two Hundred and Fifty Dollars ($250.00). Taliani shall be ordered to make payment of the above civil penalty in the amount of $250.00 by no later than the thirtieth (30) day after the mailing date of this Order, by forwarding a check to this Commission made payable to the Commonwealth of Pennsylvania, for deposit in the State Treasury. III. CONCLUSIONS OF LAW: 1. Kara Taliani ( "Taliani "), as a former Tax Examiner 2 for the Commonwealth of Pennsylvania Department of Revenue ( "Department of Revenue "), was at all times relevant to these proceedings a former "public official /public employee" within the meaning of that term under the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa.C.S. § 1101 et seq. 2. Taliani, as a former Tax Examiner 2 for the Department of Revenue, failed to comply with Section 1104(a) of the Ethics Act, 65 Pa.C.S. § 1104(a), when she failed to timely file a Statement of Financial Interests for calendar year 2005 with the Department of Revenue, and then filed a delinquent and deficient Statement of Financial Interests for calendar year 2005 with the Department of Revenue. 3. Notice of the delinquency and deficiency of Taliani's Statement of Financial Interests for calendar year 2005 was previously served upon her in accordance with Section 1107(5) of the Ethics Act, 65 Pa.C.S. § 1107(5). 4. Based upon the totality of the circumstances in this case, a civil penalty in the total amount of $250.00 is warranted. IN RE: Kara Taliani, Respondent File Docket: 07 -012 -P Date Decided: 10/24/07 Date Mailed: 11/7/07 ORDER NO. 340 -S 1 Kara Taliani ( "Taliani "), as a former Tax Examiner 2 for the Commonwealth of Pennsylvania Department of Revenue ( "Department of Revenue "), failed to comply with Section 1104(a) of the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa.C.S. § 1104(a), when she failed to timely file a Statement of Financial Interests for calendar year 2005 with the Department of Revenue, and then filed a delinquent and deficient Statement of Financial Interests for calendar year 2005 with the Department of Revenue. 2. This Commission hereby levies one civil penalty against Taliani at the rate of Twenty -Five Dollars ($25.00) per day for each day her Statement of Financial Interests for calendar year 2005 has remained delinquent or deficient, for a total civil penalty of Two Hundred and Fifty Dollars ($250.00). Taliani is ordered to pay the said civil penalty in the total amount of $250.00 by no later than the thirtieth (30 ") day after the mailing date of this Order, by forwarding a check to this Commission made payable to the Commonwealth of Pennsylvania, for deposit in the State Treasury. 4. Failure to comply with any provision of this Order will result in the initiation of an appropriate enforcement action. BY THE COMMISSION, Louis W. Fryman, Chair