Athens newsman and radio personality Tim Bryant was kind enough to send us the following, as John Christopher NeSmith as been ruled ineligible to run for Superior Court Judge in the Northern Judicial District.
The challenge to NeSmith’s candidacy was brought in June by a Madison county voter and attorney Lane Fitzpatrick.
In his filing, Fitzpatrick said records showed liens were placed on NeSmith for state and federal taxes totaling more than $111,000 dating back to 2003.
NeSmith had filed a chapter 7 bankruptcy in March 2011.
In the bankruptcy Petition, NeSmith lists tax claims for 2004-2006 federal income taxes, 2009 federal 941 taxes, 2007 and 2010 federal income tax, and 2007 and 2010 state income tax. NeSmith said he believed those taxes had been discharged in the bankruptcy. However, tax liabilities are not dischargeable in bankruptcy.
He also said he had made payment arrangements with the IRS and was making those payments for the tax years 2003 – 2006. In June, NeSmith made a payment of $3,000, which he said satisfied his IRS lien for tax years 2003 – 2006, but the court said none of the liens had been satisfied.
Taxes owed for later years were garnished by the IRS, according to the court, but some tax balances for 2007 and 2010 remain, the court said.
The Northern Judicial District covers Franklin, Hart, Madison, Elbert, and Oglethorpe counties.