HomeMy WebLinkAbout700-S FowlerVNI
PHONE 717-783-1610
TOLL FREE 1-800-932-0936
In Re: Deborah A. Fowler,
Respondent
STATE ETHICS COMMISSION
FINANCE BUILDING
#
Before:
File Docket:
-ref:
Date Date Decided:
Date Mailed.
FACSIMILE: 717-787-0806
WEBSITE: M6LN.ethics.Da.a0V
21-03 1 -P
Order No. 700-S
9/15/21
9/17/21
Nicholas A. Colafella, Chair
Mark R. Corrigan, Vice Chair
Roger Nick
Melanie DePalma
Michael A. Schwartz
Shelley Y. Simms
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 sec.
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. A Stipulation of Findings and a Consent Agreement were subsequently
submitted by the parties to the Commission for consideration. The Stipulated Findings are set
forth as the Findings in this Order. The Consent Agreement has been approved.
1. FINDINGS:
Respondent Deborah A. Fowler ("Respondent") is an adult individual who resides or
maintains a mailing address at [address redacted].
2. At all times relevant to these proceedings, Respondent has been a Tax Examiner 2 with the
Pennsylvania Department of Revenue, and as such, Respondent has at all times relevant to
these proceedings been a "'public employee" as defined in Section 1102 of the Ethics Act,
65 Pa.C.S. 6 1102.
Respondent, as a public employee, is subject to the Statement of Financial Interests filing
provisions of the Ethics Act.
4. Respondent failed to timely provide full financial disclosure as required by the Ethics Act,
Respondent failed to timely file a Statement of Financial Interests for calendar year 2019,
which [Statement of Financial Interests was to be filed] by May 1, 2020. Respondent has
therefore violated Sections 1104 and 1105 of the Ethics Act, 65 Pa.C.S. §§ 1104, 1105.
Fowlei, 21-031-P
Page 2
5, By Notice Letter dated November 18, 2020, 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 2019 within
twenty (20) days of the date of the Notice Letter. Respondent has failed and/or otherwise
refused to file a Statement of Financial Interests for calendar year 2019 so as to comply
with the specific requirements of the Ethics Act.
6. By Notice Letter dated December 15, 2020, 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 civil penalty proceedings by filing an accurate
and complete Statement of Financial Interests for calendar year 2019 so as to comply with
the specific requirements of the Ethics Act.
7. Respondent failed to file her Statement of Financial Interests for calendar year 2019 with
the State Ethics Commission by the deadlines imposed in the Notice Letters.
L� ��I�Y�Ii�X� �1�►�
As a Tax Examiner 2 for the Pennsylvania Department of Revenue ("Department of
Revenue"), Deborah A. Fowler ("Fowler") was at all times relevant to these proceedings a "public
employee" subject to the provisions of the Public Official and Employee Ethics Act ("Ethics Act"),
65 Pa.C.S. § 1101 et seMc .
Pursuant to Section 1104(a) of the Ethics Act, Fowler was specifically required to file a
Statement of Financial Interests for calendar year 2019 with the Department of Revenue on or
before May 1, 2020. Section 1 I04(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 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.
Fowler 21-031-P
Page 3
65 Pa.C.S. § 1104(a).
The complete financial disclosure which Fowler as a 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 Fowler for the delinquent Statement of
Financial Interests for calendar year 2019.
The prerequisite service of a Notice letter in accordance with Section 1107(5) was satisfied.
Fowler 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 Fowler by filing with
this Commission and serving upon her a Petition for Civil Penalties. The Commission Chair issued
an Order to Show Cause, ordering Fowler to show cause why a civil penalty should not be levied
against her. The parties thereafter filed a Stipulation of Findings and Consent Agreement.
The parties propose that this case be resolved by: (1) this Commission finding that Fowler
failed to timely file a Statement of Financial Interests for the 2019 calendar year in compliance
with Section 1104(a) of the Ethics Act; (2) Fowler making payment of a civil penalty in the amount
of $250.00 in settlement of this matter by way of monthly payments of no less than $25.00 each,
with each such payment due by the last day of the month and made by forwarding to this
Commission a certified check or money order in the amount of no less than $25.00 payable to the
Commonwealth of Pennsylvania, and with the first such payment due within thirty days of the
issuance of the final adjudication in this matter; and (3) Fowler filing a complete and accurate
Statement of Financial Interests for calendar year 2019 within thirty days of the issuance of the
final adjudication in this matter.
We believe that the Consent Agreement sets forth a proper disposition for this case, based
upon our review of the totality of the facts and circumstances. Accordingly, we approve the
Fowler, 21-031-P
Page 4
Consent Agreement that has been submitted by the parties.
We hereby find that Fowler, as a Tax Examiner 2 for the Department of Revenue, failed to
timely file a Statement of Financial Interests for the 2019 calendar year in compliance with Section
1104(a) of the Ethics Act, 65 Pa.C.S. § 1104(a).
Per the Consent Agreement of the parties, we hereby levy one civil penalty against Fowler
in the total amount of $250.00 for Fowler's delinquent Statement of Financial Interests for calendar
year 2019.
Per the Consent Agreement of the parties, Fowler shall be ordered to make payment of the
aforesaid civil penalty in the total amount of $250.00 by way of monthly payments of no less than
$25.00 each, with each such payment to be due by the last day of the month and made by
forwarding to this Commission a certified check or money order in the amount of no less than
$25.00 payable to the Commonwealth of Pennsylvania, for deposit in the State Treasury, and with
the first such payment to be due by no later than the thirtieth (30'h) day after the mailing date of
this adjudication and Order.
To the extent she has not already done so, Fowler shall be ordered to file a complete and
accurate Statement of Financial Interests for calendar year 2019 with the Department of Revenue
by no later than the thirtieth (30"') day after the mailing date of this adjudication and Order, with
one copy forwarded to this Commission for compliance verification purposes.
As a Tax Examiner 2 for the Pennsylvania Department of Revenue, Deborah A. Fowler
("Fowler") was at all times relevant to these proceedings a "public employee" subject to
the provisions of the Public Official and Employee Ethics Act ("Ethics Act"), 65 Pa.C.S.
§ 1101 et sec .
2. Fowler, as a Tax Examiner 2 for the Pennsylvania Department of Revenue, failed to timely
file a Statement of Financial Interests for the 2019 calendar year in compliance with
Section 1104(a) of the Ethics Act, 65 Pa.C.S. § I I04(a).
3. Notice of the delinquency of Fowler's Statement of Financial Interests for calendar year
2019 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: Deborah A. Fowler, File Docket: 21-031-P
Respondent Date Decided: 9/15/21
Date Mailed: 9/17/21
ORDER NO. 7 0 0 - S
1. Deborah A. Fowler ("Fowler"), as a Tax Examiner 2 for the Pennsylvania Department of
Revenue, failed to timely file a Statement of Financial Interests for the 2019 calendar year
in compliance with Section 1104(a) of the Public Official and Employee Ethics Act
("Ethics Act"), 65 Pa.C.S. § 1104(a).
2. Per the Consent Agreement of the parties, we hereby levy one civil penalty against Fowler
in the total amount of $250.00 for Fowler's delinquent Statement of Financial Interests for
calendar year 2019.
Per the Consent Agreement of the parties, Fowler is ordered to make payment of the
aforesaid civil penalty in the total amount of $250.00—by way of monthly payments of no
less than $25.00 each —as follows: (1) each such payment shall be due by the last day of
the month and made by forwarding to this Commission a certified check or money order
in the amount of no less than $25.00 payable to the Commonwealth of Pennsylvania, for
deposit in the State Treasury; and (2) the first such payment shall be due by no later than
the thirtieth (301h) day after the mailing date of this Order.
4. To the extent she has not already done so, Fowler is ordered to file a complete and accurate
Statement of Financial Interests for calendar year 2019 with the Pennsylvania Department
of Revenue by no later than the thirtieth (30") day after the mailing date of this Order, with
one copy forwarded to this Commission for compliance verification purposes.
Failure to comply with Paragraph 3 or 4 of this Order will result in the initiation of an
appropriate enforcement action.
BY THE COMMISSION,
GCa� d
Nicholas A. Colafella, VWair