AUSTIN - Martin Harry, the Republican candidate for Justice of the Peace for Precinct 3 of Travis County, is calling for an investigation of Bruce Elfant, Travis County Tax Assessor-Collector.
Earlier this year, the 403rd Grand Jury (“Grand Jury”) convened to consider evidence of crimes by employees of the Travis County Tax Assessor-Collector office (“Tax Office”) and others after an investigation by the county auditor revealed irregularities, according to a press release.
On Aug. 23, the Grand Jury issued an extraordinary report that condemns Tax Office management, including Elfant, of apparent willful dereliction of duty.
Among its findings, the Grand Jury found Elfant, despite warnings, allowed a supervisor to continue to commit questionable behavior and supervisors encouraged employees to accept questionable documents. It concluded that the Tax Office facilitated the theft of potentially millions of dollars of tax revenue due to bad management and negligence.
Harry, who has made ethics the centerpiece of his campaign for justice of the peace, notes that public documents show internal problems were known as far back as 2014 and that the Tax Office was patently aware of risks for fraud and theft. In fact, the county auditor informed Elfant about “high” and “very high” risks in several areas after an audit that year, the release states.
For example, the audit found office management was “rarely onsite at the satellite locations.” In response, the Tax Office reported in 2016 that supervisors were visiting all satellite offices twice a week. The Grand Jury, however, found supervisors did not visit satellite offices as claimed.
“The Grand Jury report is damning because it shows Elfant was derelict in his duty by willfully permitting questionable practices or behaviors.” Harry stated.
According to the county auditor, Texas taxpayers have lost an estimated $1,000,000 in tax revenue.
According to Harry, Elfant and the County Commissioners have portrayed the scandal as unexpected but the record shows the contrary. Although Elfant has publicly promised to hold accountable all involved, there is no one promising the same with respect to Elfant.
Regarding the Grand Jury’s report, Harry states, “If the Grand Jury’s findings are substantiated, Elfant’s failures are sufficient cause for him to resign for what defalcation has occurred.” Whether or not he resigns, Harry believes Elfant’s role must be fully investigated to determine the extent to which he is responsible because there is potential liability for a failure to perform the duties of his office and he can lawfully be removed from office for gross carelessness in the discharge of his duties or for official misconduct. Furthermore, there is a question of liability on official bonds executed by Elfant to Travis County and the State of Texas if taxes have been uncollected or stolen as a result of his failure to faithfully perform official duties.
“As of now, it does not appear that there is any motivation to hold Elfant accountable, most likely for personal and political reasons,” Harry states. “Nevertheless, the first obligation of the Commissioners Court is to the taxpayers, not Elfant, and the commissioners must not let personal or political interests override it.”
Because substantial taxes owed to Texas appear to have been lost, Harry believes it would be appropriate for the Texas Attorney General to intervene to protect the interests of the state, adding, “there is a state interest in determining what happened and to learn lessons to avoid it from happening again in Travis and all other counties of the state.”