Update on Jan 16, 2022:
On January 12, the Louisiana Supreme Court suspended Judge Ernestine Anderson-Trahan with immediate effect.
The order, however, does not state if she is suspended with or without any more burden to the IRS or to the honest taxpayer, namely if she still receiving her salary and benefits.
La. R. Sup. Ct. XXIII § 27
As amended through November 19, 2021
Section 27 – Interim Disqualification
(a) Recommendation.
The Judiciary Commission, without the necessity of a hearing, and upon determining that a judge who is subject to the jurisdiction of this Court:
(1) has been indicted or charged with a serious crime under state or federal law; or
(2) upon receiving substantial, credible evidence which establishes probable cause that a judge may have violated Article V, § 25(C) of the Constitution or may have committed a violation of the Code of Judicial Conduct and may pose a substantial threat of serious harm to the public or the administration of justice; may recommend to the Court that the judge be immediately disqualified from exercising any judicial function, pending further proceedings before the Judiciary Commission or the Court.
For the purpose of this rule, the term “serious crime” means
(1) any felony; or
(2) any other lesser crime that reflects adversely on the judge’s honesty, trustworthiness or fitness as judge.
(b) Evidence; service.
The Judiciary Commission shall append to the recommendation it files with the Court the evidence and documents which, in its view, justify the interim disqualification. The recommendation for interim disqualification shall be personally served upon the respondent judge.
Within seven days of service of the recommendation for interim disqualification, the respondent judge may file with the Court an opposition to the recommendation and append relevant rebuttal evidence.
A copy of the opposition shall be filed with the Judiciary Commission.
(c) Order.
Upon consideration of the recommendation of interim disqualification and any opposition, the Supreme Court may enter an order pursuant to La. Const. Art. V, § 25
(C) immediately disqualifying the judge from exercising any judicial function, pending final disposition of the disciplinary proceeding predicated upon the conduct causing the harm; deny the motion; or take any other action it considers appropriate.
(d) Confidentiality.
In the event the recommendation for interim disqualification is filed before a matter has become public record under Section 23(a)(1) of this rule, the recommendation for interim disqualification shall be filed under seal.
In the event the Court orders the interim disqualification of a judge, the Commission’s recommendation, any opposition, and the Order of Interim Disqualification shall be matters of public record, unless otherwise ordered by the Court.
(e) Dissolution of Interim Disqualification.
A judge who has been disqualified pursuant to this section may move the Court for a dissolution of the order of disqualification upon a showing of relevant facts indicating a material change in circumstances relating to the Order of Interim Disqualification.
A copy of the motion for dissolution shall be filed with the Judiciary Commission.
The Commission may file an opposition to the motion, or a concurrence in the motion, within seven days of filing. Following receipt of the response or expiration of the time period for receiving a response from the Commission, the Court shall consider and act upon the motion.
(f) Effect on later Commission or Court Action.
Interim disqualification of a judge shall not preclude action by the Commission or the Court on the same conduct or charge that formed the basis for the interim disqualification.
Acquittal, dismissal, or conviction of the criminal charge shall not preclude proceedings by the Commission or the Court on the conduct that formed the basis for the charge.
Any period of interim disqualification imposed under this section shall not be applied to reduce any period of suspension which may ultimately be imposed by the Court, unless the Court so directs in its final Order imposing discipline.
(g) Interim Disqualification by Consent.
A judge against whom any crime has been charged, or against whom allegations of misconduct have been or may be made, may at any time move the Court to enter an order of interim disqualification from the exercise of judicial functions, with or without pay, pending final disposition of judicial disciplinary proceedings.
A copy of the motion shall be filed with the Judiciary Commission.
The Commission may file a concurrence or other response with the Court within seven days of the filing.
Thereafter, the Court shall consider and act upon the motion.
(h) Expedited.
Disciplinary proceedings involving judges who have been disqualified from exercising any judicial function under this Section, shall be expedited and shall be resolved by the Commission within six months, unless good cause is shown.
It shall not be a violation of Section 23 for the Commission to notify the Court, by filing an informational pleading under seal in the matter, that good cause has been established which may delay the proceedings of a matter brought under this Section.
(i) A judge on interim disqualification may be taxed with costs as provided for in Section 22.
La. R. Sup. Ct. XXIII § 27
Amended effective July 1, 2016; amended effective September 4, 2019; amended effective May 1, 2020; amended effective November 19, 2021.
Department of Justice
Office of Public Affairs
FOR IMMEDIATE RELEASE
New Orleans City Judge Indicted for Filing False Returns
Allegedly Did Not Report All Cash Receipts From Officiating Hundreds of Weddings or Income from Previous Legal Work
JAN 7, 2022 | REPUBLISHED BY LIT: JAN 8, 2022
A federal grand jury in New Orleans returned an indictment today charging a city court judge with filing false tax returns.
According to the indictment, from 2013 to 2016 Ernestine Anderson-Trahan, a judge of the Second City Court in the Parish of Orleans, Louisiana, allegedly officiated hundreds of marriage ceremonies each year but did not report on her federal tax returns the entire income earned from presiding over those ceremonies.
Trahan allegedly earned between $80 and $100, paid to her in cash, for each marriage she officiated at the courthouse. She allegedly charged higher officiant fees for marriages conducted outside normal business hours, outside the courthouse, or on Valentine’s Day.
Trahan allegedly did not report all of these officiant fees on her 2013 through 2016 federal tax returns. On her 2013 and 2014 tax returns, Trahan also allegedly did not report the income she received in those tax years for providing outside legal work before becoming a judge.
Trahan is scheduled to make her initial court appearance on Jan. 24 before U.S. Magistrate Judge Janis van Meerveld of the U.S. District Court for the Eastern District of Louisiana.
If convicted, she faces a maximum penalty of three years in prison for each of the four counts of filing a false tax return.
A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.
Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division and U.S. Attorney Duane A. Evans for the Eastern District of Louisiana made the announcement.
IRS-Criminal Investigation and the FBI are investigating the case.
Trial Attorneys Brian Flanagan and William Montague of the Justice Department’s Tax Division are prosecuting the case.
An indictment is merely an allegation, and all defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.
Topic(s):
Tax
Component(s):
Tax Division
Press Release Number:
22-19
Updated January 7, 2022
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