re: New Orleans Mayor, Husband owe $95,000 in unpaid taxes

On the standard notice of qualifying form used for congressional, state or local offices, a candidate certifies to the following:


Taxes: if you are a candidate for any office other than U.S. senator or representative, you must have filed federal and state income tax returns for each of the previous five tax years, have filed for an extension of time for filing either your federal or state income tax return or both, or was not required to file either a federal or state income tax return or both;

I guess candidates just have to file and not be in arrears