Clarence Johnson Removed From Ballot Over Back Taxes

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.


  1. SingingLawyer says:

    So the would-be judge signed a false affidavit under penalty of perjury. Nice. Judge Markle is one of several good new judges we have been gaining in Fulton County and it is nice that he will not have to campaign anymore against this clown.

  2. Sarawara says:

    I also hear that Johnson has not filed any candidate disclosures yet even though the deadline was 6/30.

  3. johnl says:

    Just the kind of person I want to decide important civil and criminal legal issues, someone who can’t comply with the law himself.

  4. saltycracker says:

    It would be insane if Kemp declares a promise to pay as satisfactory.
    Unpaid taxes and court liens should get a sitting legislator DQ’d too.

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