Louisiana State Income Tax Protest and Appeal to Board of Tax Appeals

LOUISIANA STATE INCOME TAX PROTEST AND APPEAL TO THE BOARD OF TAX APPEALS

TABLE OF CONTENTS

1. Pre-Assessment Protest Letter to LDR
2. Petition to the Louisiana Board of Tax Appeals
3. Statement of Facts
4. Grounds for Redetermination
5. Prayer for Relief
6. Verification
7. Certificate of Service
8. Hearing Rights and Procedural Notes
9. Louisiana Practice Notes
10. Sources and References

1. PRE-ASSESSMENT PROTEST LETTER TO LDR

[DATE]

Louisiana Department of Revenue
Office of Legal Affairs / Audit Review Section
Post Office Box 4064
Baton Rouge, Louisiana 70821-4064

Re: Protest of Proposed Assessment
Taxpayer: [TAXPAYER FULL LEGAL NAME]
LDR Account Number: [________________________________]
SSN/FEIN (last 4): [____]
Tax Type: Louisiana Individual Income Tax / Corporate Income Tax / Franchise Tax
Tax Period(s): [TAX YEAR(S) AT ISSUE]
Notice/Letter Identifier: [LDR LETTER ID OR REFERENCE NUMBER]
Proposed Tax, Penalty, and Interest: $[AMOUNT]

Dear Sir or Madam:

Pursuant to La. R.S. § 47:1563 and the Louisiana Taxpayer Bill of Rights (La. R.S. § 47:15), the above-named Taxpayer ("Taxpayer") hereby formally PROTESTS the proposed assessment described above and REQUESTS AN INFORMAL CONFERENCE with the assigned auditor and supervisor to discuss the proposed adjustments.

This protest is timely filed within thirty (30) days of the date of the Department's proposed assessment letter, in accordance with the response period stated therein.

Taxpayer disputes the proposed assessment in whole / in part on the following grounds:

☐ The Department has misapplied La. R.S. § [______] to the facts of Taxpayer's return;
☐ The Department has disallowed deductions, credits, or exemptions to which Taxpayer is statutorily entitled;
☐ The Department has misclassified income as Louisiana-source under La. R.S. § 47:241–§ 47:243;
☐ The Department has erroneously applied apportionment / allocation rules under La. R.S. § 47:287.92 et seq. (corporate);
☐ The Department's calculation contains mathematical or transcription errors;
☐ The proposed assessment is barred by the prescriptive period of La. R.S. § 47:1580;
☐ The Department has failed to credit estimated payments, withholding, or prior-year overpayments;
☐ Other: [________________________________________________________].

Taxpayer reserves all rights, including the right to a hearing before the Louisiana Board of Tax Appeals if the Department issues a Notice of Assessment under La. R.S. § 47:1565, the right to confidentiality under La. R.S. § 47:1508, and the right to review and copy Taxpayer's records under La. R.S. § 47:1508(B)(1) and La. R.S. 44:31 et seq.

Please direct all further correspondence to the undersigned representative.

Respectfully submitted,

[________________________________]
[ATTORNEY OR CPA NAME]
[FIRM NAME]
[ADDRESS]
Telephone: [PHONE]
Email: [EMAIL]
Louisiana Bar No. / CPA License No.: [____]

Enclosure: Power of Attorney (LDR Form R-7006)

2. PETITION TO THE LOUISIANA BOARD OF TAX APPEALS

LOUISIANA BOARD OF TAX APPEALS

STATE OF LOUISIANA

DOCKET NO. [_______________] (assigned by Board)

PETITION FOR REDETERMINATION OF ASSESSMENT (INCOME TAX)

TO THE HONORABLE LOUISIANA BOARD OF TAX APPEALS:

NOW INTO COURT, through undersigned counsel, comes Petitioner [TAXPAYER NAME] ("Petitioner" or "Taxpayer"), who respectfully petitions this Honorable Board for a redetermination of the Notice of Assessment issued by the Louisiana Department of Revenue (the "Department" or "Respondent"), and in support represents:

3. STATEMENT OF FACTS

3.1. Petitioner is [an individual domiciled in / a corporation organized under the laws of] [STATE], with a principal residence/place of business at [ADDRESS].

3.2. The Department issued a Notice of Assessment dated [DATE OF NOTICE], Letter ID [LDR LETTER ID], asserting Louisiana [individual / corporate / franchise] income tax, penalty, and interest in the aggregate amount of $[AMOUNT] for tax period(s) [TAX YEAR(S)] (the "Assessment"). A copy of the Notice of Assessment is attached hereto as Exhibit A.

3.3. This Petition is timely filed within sixty (60) calendar days of the date of the Notice of Assessment as required by La. R.S. § 47:1565.

3.4. This Board has jurisdiction over the present dispute pursuant to La. R.S. § 47:1431 and § 47:1432, which vest the Board with plenary jurisdiction over redetermination of assessments by the Secretary of the Department.

3.5. [Insert detailed factual narrative — origin of income, residency facts, business activities in Louisiana, audit history, communications with auditor, etc.]

3.6. Petitioner has at all times maintained complete books and records as required by La. R.S. § 47:1574 and produced same to the Department's auditor on [DATE].

3.7. The Assessment results from the Department's: (a) [DESCRIBE ADJUSTMENT 1]; (b) [DESCRIBE ADJUSTMENT 2]; (c) [DESCRIBE ADJUSTMENT 3].

4. GROUNDS FOR REDETERMINATION

4.1. Erroneous Assessment of Tax. The Department has incorrectly determined Petitioner's Louisiana taxable income by [DESCRIBE ERROR], contrary to La. R.S. § 47:[STATUTE] and the Department's own published guidance.

4.2. Improper Disallowance of Deductions/Credits. The Department disallowed [DEDUCTION OR CREDIT] without statutory or regulatory basis. Petitioner is entitled to such deduction/credit pursuant to La. R.S. § 47:[STATUTE].

4.3. Domicile / Residency. Petitioner was not a Louisiana resident or domiciliary during the tax period(s) at issue within the meaning of La. R.S. § 47:31 and Louisiana jurisprudence, including [CITE — e.g., Brown v. Collector of Revenue].

4.4. Apportionment / Allocation (Corporate). The Department's apportionment of Petitioner's income to Louisiana exceeds the constitutional limits of due process and the Commerce Clause and is contrary to La. R.S. § 47:287.92 et seq.

4.5. Prescription. The Assessment is barred in whole or in part by the three-year prescriptive period of La. R.S. § 47:1580 because the original return was filed on [DATE] and no exception (fraud, omission of 25%+ income, consent extension) applies.

4.6. Procedural Defects. The Department failed to comply with La. R.S. § 47:1563 (informal conference), La. R.S. § 47:1565 (notice content), and/or La. R.S. § 47:15 (Taxpayer Bill of Rights), warranting redetermination.

4.7. Mathematical / Computational Error. The Assessment contains computational errors as set forth in Exhibit B.

4.8. Penalty Abatement. Any penalty asserted should be waived pursuant to La. R.S. § 47:1603 because Petitioner had reasonable cause and acted in good faith.

5. PRAYER FOR RELIEF

WHEREFORE, Petitioner respectfully prays that this Honorable Board:

• A. Set this matter for hearing pursuant to La. R.S. § 47:1413 and the Board's Rules of Practice and Procedure;
• B. Issue judgment finding the Assessment to be erroneous in whole or in part and ordering its redetermination accordingly;
• C. Cancel or abate all penalties asserted in the Assessment;
• D. Award Petitioner all costs allowed by law, including reasonable attorney's fees where authorized by La. R.S. § 47:1512 or other applicable provision;
• E. Grant such other and further relief as this Board deems just and proper under Louisiana law and equity.

6. VERIFICATION

STATE OF LOUISIANA

PARISH OF [PARISH]

BEFORE ME, the undersigned Notary, personally came and appeared [TAXPAYER NAME / OFFICER NAME AND TITLE], who, after being duly sworn, did depose and say that he/she has read the foregoing Petition, that the factual allegations contained therein are true and correct to the best of his/her knowledge, information, and belief, and that he/she is authorized to verify the same on behalf of Petitioner.

[________________________________]
[AFFIANT NAME AND TITLE]

Sworn to and subscribed before me this [____] day of [_______________], 20[____].

[________________________________]
Notary Public
Notary ID / Bar Roll No.: [____________]
My Commission: [expires at death / __________]

7. CERTIFICATE OF SERVICE

I hereby certify that on this the [____] day of [_______________], 20[____], a copy of the foregoing Petition was served upon the Secretary of the Louisiana Department of Revenue by [U.S. Mail, postage prepaid / certified mail, return receipt requested / electronic service via the Board's e-filing system] at:

Secretary, Louisiana Department of Revenue
Post Office Box 201
Baton Rouge, Louisiana 70821-0201

With courtesy copy to:

Office of Legal Affairs
Louisiana Department of Revenue
617 North Third Street
Baton Rouge, Louisiana 70802

[________________________________]
[ATTORNEY NAME]
Louisiana Bar Roll No. [____]
Counsel for Petitioner
[FIRM]
[ADDRESS]
Telephone: [PHONE]
Email: [EMAIL]

8. HEARING RIGHTS AND PROCEDURAL NOTES

• Filing deadline (jurisdictional). Petition must be filed with the Board within sixty (60) calendar days of the date of the Notice of Assessment. La. R.S. § 47:1565. Mailbox-rule postmark satisfies the deadline only when mailed by U.S. Postal Service certified mail.
• Answer. The Department has thirty (30) days to file an answer after service of the petition. Board Rule 305.
• Discovery. Limited discovery is permitted under the Board's rules, which incorporate portions of the Louisiana Code of Civil Procedure by reference.
• Hearing. The Board sits in panels and conducts a de novo evidentiary hearing. Hearings are typically held at the Board's offices in Baton Rouge but may be held in New Orleans, Shreveport, or by videoconference upon motion.
• Burden of proof. The burden is on the taxpayer to prove the assessment incorrect by a preponderance of the evidence, except in cases of alleged fraud where the burden shifts to the Department.
• Post-Board judicial review. Any party aggrieved by a decision of the Board may seek judicial review by filing a petition for review with the Louisiana Court of Appeal for the appropriate circuit within thirty (30) days of the Board's decision pursuant to La. R.S. § 47:1434. Failure to timely seek review renders the Board's judgment final.
• Payment under protest alternative. As an alternative to a Board appeal, the taxpayer may pay the assessment under protest and sue for refund in the Nineteenth Judicial District Court (East Baton Rouge Parish) within thirty (30) days, pursuant to La. R.S. § 47:1576.

9. LOUISIANA PRACTICE NOTES

• Civil-law terminology. Louisiana is a civil-law jurisdiction. Use "petition" (not "complaint"), "prescription" (not "statute of limitations"), "judgment" (not "verdict" for non-jury matters), and "Honorable Board" rather than "Court."
• Three-year prescription. Income tax assessments generally prescribe three years from December 31 of the year in which the return was due or filed, whichever is later, per La. R.S. § 47:1580. Exceptions exist for fraud, false return, omission of more than 25% of gross income, and consent extensions.
• Proposed vs. Final Assessment. Do not confuse the LDR's "proposed" assessment letter (which triggers the 30-day informal-conference window under § 1563) with the formal Notice of Assessment (which triggers the 60-day Board appeal window under § 1565). Calendaring both is essential.
• Power of Attorney. Use LDR Form R-7006 for representation. The Board requires a separate appearance entry — counsel of record appears via the Petition itself.
• Penalty abatement. Louisiana has no automatic first-time-abate program comparable to the IRS. The "reasonable cause" standard of La. R.S. § 47:1603 controls.
• Interest. Interest accrues at the rate set under La. R.S. § 47:1601 (variable, based on Federal short-term rate plus 3%) and may not be waived absent statutory authority.
• Income tax repeal note. In 2025 the Louisiana Legislature enacted a flat individual income tax under Act 11 of the 2024 Third Extraordinary Session. Verify the applicable rate and any transition rules for the tax year at issue.
• Confidentiality. All Board filings are subject to the confidentiality provisions of La. R.S. § 47:1508. Redact SSNs and FEINs to last four digits in publicly filed exhibits.
• Ethical note. Louisiana Rule of Professional Conduct 1.1 (competence) and Rule 5.5 (unauthorized practice) apply. Out-of-state counsel must associate Louisiana counsel and seek pro hac vice admission before the Board.

10. SOURCES AND REFERENCES

• Louisiana State Legislature — Title 47 (Revenue and Taxation): https://www.legis.la.gov/legis/Laws_Toc.aspx?folder=121&title=47
• La. R.S. § 47:1565 (Notice of Assessment): https://www.legis.la.gov/legis/Law.aspx?d=101265
• Louisiana Board of Tax Appeals — Rules and FAQ: http://labta.louisiana.gov/
• Louisiana Department of Revenue: https://revenue.louisiana.gov/
• Louisiana Taxpayer Bill of Rights (La. R.S. § 47:15): https://law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-15/
• LDR Form R-7006 (Power of Attorney): https://revenue.louisiana.gov/Forms/
• Bridges v. Geoffrey, Inc., 984 So. 2d 115 (La. App. 1 Cir. 2008) (corporate income tax nexus)
• McNamara v. Central Marine Service, Inc., 507 So. 2d 207 (La. 1987) (apportionment)

Disclaimer: This template is provided for informational purposes only and does not constitute legal advice. An attorney licensed in Louisiana must review and customize this document before filing. Louisiana tax statutes, Board Rules, and LDR procedures change frequently — verify all authorities and filing addresses before use. Missing the 60-day Board appeal deadline of La. R.S. § 47:1565 will render the assessment final and unappealable.