Judge Michael Malihi has found that Clarence Johnson is not qualified to run for the office of Superior Court in Fulton County. The Judges entire ruling can be found here. For your convenience, here is the money shot:
Respondent admits that he is a defaulter of federal and state taxes, but he contends that he
has cured his ineligibility resulting from his tax deficiencies by entering into payment plans with
the tax authorities. First, he contends that he has entered into a payment plan with the Internal
Revenue Service and is currently making payments under the plan to remedy his federal tax
liabilities. Second, he states that he has filed an installment agreement request with the Georgia
Department of Revenue to remedy his state tax liabilities.
Although this Court finds that Respondent has entered into an agreement regarding his
federal tax liabilities, this Court does not agree that filing an “installment agreement request”
with the Georgia Department of Revenue constitutes “making payments to the tax authority
pursuant to a payment plan.” No evidence was presented at the hearing that (1) an agreement has
been entered into and a payment plan is in fact in place or (2) that Respondent has made any
payments to the state tax authority pursuant to a plan.
Update: A reader reminds me that Judge Malihi’s ruling is an advisory opinion that has been sent to Secretary of State Kemp for review. Kemp must make the final decision.