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STATE OF LOUISIANA <br /> OF LoOrsr DEPARTMENT OF STATE CIVIL SERVICE <br /> 4 9x LOUISIANA BOARD OF ETHICS <br /> LM �� ,'� 7 P.O.BOX 4368 <br /> BATON ROUGE,LA 70821 <br /> cerir c„� (225)219-5600 <br /> ..o.. FAX:(225)381.-7271 <br /> 1-800-842-6630 <br /> www,ethics.1a.gov <br /> May 10, 2022 <br /> Ms. Sarah Nash <br /> PilieroMazza PLLC <br /> 888 17th Street NW, 11th Floor <br /> Washington, DC 20006 <br /> Re: Docket No. 2022-076 <br /> Advisory Opinion <br /> Dear Ms.Nash: <br /> The Louisiana Board of Ethics, at its May 6, 2022 meeting, considered your request on behalf of <br /> RoyaltyStat, LLC, a Maryland limited liability company ('`RoyaltyStat") for an advisory opinion <br /> as to whether a former employee of the Louisiana Department of Revenue ("LDR") may provide <br /> services to RoyaltyStat relating to certain transactions with LDR. <br /> FACTS PROVIDED <br /> Ms. Casey Fontenot is a former employee of LDR. Ms. Fontenot served as a Revenue Tax Auditor <br /> for three years in the Field Audit Income Tax Division of LDR, and then served an additional year <br /> as a Revenue Tax Auditor Supervisor. In her role as a supervisor, her duties included <br /> accompanying auditors in their meetings with taxpayers, assigning case inventory, monitoring <br /> performance standards, conducting performance evaluations, and supervising audit procedures. <br /> The supervisor role is expressly designed to be an assistant to the Revenue Tax Director over a <br /> team of auditors in a defined geographical area. Ms. Fontenot's employment with LDR ended in <br /> January 2022. <br /> RoyaltyStat would like to hire Ms. Fontenot to provide certain services relating to transfer pricing, <br /> including certain matters related to LDR. Ms. Fontenot would not be performing any services on <br /> any matters she was involved in with LDR and would not be performing the same services she <br /> provided for LDR. <br /> LAW <br /> La. R.S. 42:1121B provides that no former public employee shall (1) for a period of two years <br /> following the termination of his public employment, assist another person, for compensation, in a <br /> transaction, or in an appearance in connection with a transaction in which such former public <br /> employee participated at any time during his public employment and involving the governmental <br /> entity by which he was formerly employed, or (2) for a period of two years following the <br /> termination of his public employment,render,any service which such former public employee had <br /> Page 1 of 2 (BD 2022-076) <br /> AN EQUAL OPPORTUNITY EMPLOYER <br />