by Malcolm Butler
The Internal Revenue Service has filed two Notices of Federal Tax Lien totaling just under $15 million against Rock M. Bordelon personally.
Unlike previous federal tax lien filings involving companies affiliated with Bordelon that have been reported by media outlets, the July 2 filings name Bordelon individually under the Trust Fund Recovery Penalty provisions of the Internal Revenue Code.
The liens, recorded July 2 in the Bossier Parish Clerk of Court’s Office, assert federal tax liabilities totaling $14,999,161.15 against Bordelon.
Bordelon’s affiliated companies own Northern Louisiana Medical Center and Green Clinic, the dominant providers of hospital and physician services in Lincoln Parish.
Both notices cite Internal Revenue Code Section 6672, commonly known as the Trust Fund Recovery Penalty. According to the IRS, the penalty may be assessed against individuals the agency determines were responsible for collecting, accounting for and paying over certain payroll taxes and who willfully fail to do so.
Those trust fund taxes generally include federal income taxes and Social Security and Medicare taxes withheld from employees’ paychecks. Unlike many federal tax liens filed solely against businesses, a Trust Fund Recovery Penalty allows the IRS to seek collection from an individual it determines is personally responsible for those unpaid taxes.
In response to questions from the Lincoln Parish Journal, Bordelon said the filings do not represent new information and that his legal team has been working with the IRS for several months to determine the final amounts owed.
“The liens referenced are related to matters that have already been covered in multiple local news reports,” Bordelon said. “The only difference is that these filings identify me personally in addition to the business. There is no new information contained in these filings. Once that process is complete, any balances will be resolved and the liens will be satisfied.
“These liens are not related to any business operations in Lincoln Parish and have no impact on our operations, employees, or the services we provide in Lincoln Parish.”
The lien notices reviewed by the Lincoln Parish Journal do not identify the business or businesses that generated the underlying payroll tax liabilities, nor do they indicate whether any business entities or other individuals were also assessed in connection with the same tax periods.
Likewise, the notices do not allege deficiencies in patient care or identify Northern Louisiana Medical Center, Green Clinic or any other specific business as the source of the underlying payroll tax liabilities.
According to the filings, the larger of the two assessments totals $12,199,532.43 and covers multiple tax periods between 2022 and 2024. The second assessment totals $2,799,628.72 and pertains to tax periods ending in late 2024.
A federal tax lien is the government’s legal claim against a taxpayer’s property when taxes remain unpaid after notice and demand for payment. It differs from a tax levy, which is the government’s seizure of property or assets to satisfy a tax debt.
The IRS lien notices are separate from the ongoing regulatory review of Northern Louisiana Medical Center by the Louisiana Department of Health and the Centers for Medicare & Medicaid Services. Nothing in the lien notices establishes a connection between the tax matters and the hospital’s regulatory review.
The filings come as healthcare in Lincoln Parish has drawn increased public attention in recent months. Northern Louisiana Medical Center has undergone state and federal regulatory review, local officials have discussed the long-term stability of healthcare services, and the Lincoln Parish Police Jury recently created Hospital Service District No. 1 as part of its efforts to preserve local access to healthcare.
The Lincoln Parish Journal asked Bordelon whether he disputes the IRS assessments, what business entities generated the underlying payroll tax liabilities, whether payment arrangements or appeals are pending, and whether any of the liabilities involve entities operating in Lincoln Parish.
While Bordelon said the liens have no impact on operations in Lincoln Parish and that discussions with the IRS are ongoing, he did not identify the business or businesses associated with the underlying payroll tax liabilities.
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