PETITION FOR APPEAL OF LOUISIANA STATE TAX ASSESSMENT
(Before the Louisiana Board of Tax Appeals – Division of Administrative Hearings)
TABLE OF CONTENTS
I. Document Header
II. Definitions
III. Operative Provisions
IV. Representations & Warranties
V. Covenants & Restrictions
VI. Default & Remedies
VII. Risk Allocation
VIII. Dispute Resolution
IX. General Provisions
X. Execution Block
I. DOCUMENT HEADER
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Parties
1.1 Petitioner: [TAXPAYER LEGAL NAME], a [state of organization] [entity type/individual] with principal place of business/residence at [address] (“Petitioner”).
1.2 Respondent: Louisiana Department of Revenue (“Respondent” or “LDR”). -
Tribunal & Jurisdiction
2.1 This Petition is filed with the Louisiana Board of Tax Appeals (“Board”) pursuant to La. Rev. Stat. Ann. §§ 47:1431–1438.
2.2 Governing law: Louisiana tax law and applicable federal law. -
Recitals
A. On [DATE OF NOTICE], LDR issued Notice of Assessment No. [ASSESSMENT NUMBER] (the “Assessment”) asserting liability for [TAX TYPE] for the tax period [TAX PERIOD] in the total amount of $[AMOUNT], inclusive of tax, interest, and penalties (the “Contested Amount”).
B. Petitioner timely files this Petition within sixty (60) days of the Assessment pursuant to La. Rev. Stat. Ann. § 47:1431 to contest the Assessment in whole or in part.
C. Petitioner seeks a stay of collection pursuant to La. Rev. Stat. Ann. § 47:1432 and other relief as set forth herein. -
Effective Date
This Petition shall be deemed filed on the date the Board stamps it “Received” (the “Effective Date”).
[// GUIDANCE: Insert client/matter header, docket number (assigned by Board), and any local rule citations required by the Board’s procedural rules.]
II. DEFINITIONS
For purposes of this Petition, capitalized terms have the meanings set forth below.
“Assessment” – The Notice of Assessment No. [ASSESSMENT NUMBER] dated [DATE] issued by LDR.
“Board” – The Louisiana Board of Tax Appeals.
“Collection Action” – Any levy, lien, garnishment, offset, or other enforcement measure by LDR to collect the Contested Amount.
“Contested Amount” – The portion of the Assessment disputed by Petitioner, currently $[AMOUNT].
“Petitioner” – [TAXPAYER LEGAL NAME] as identified in Section I.
“Respondent” or “LDR” – The Louisiana Department of Revenue.
“Stay” – The statutory suspension of Collection Action upon timely appeal under La. Rev. Stat. Ann. § 47:1432.
[// GUIDANCE: Add or delete definitions to match the factual scenario.]
III. OPERATIVE PROVISIONS
3.1 Appeal & Prayer for Relief
(a) Petitioner appeals the Assessment and requests that the Board:
(i) Determine that the Assessment is erroneous, unlawful, and/or excessive;
(ii) Abate the Assessment in full [or specify partial relief sought];
(iii) Order refund of any amounts paid under protest;
(iv) Award statutory interest on any refund; and
(v) Grant such other and further relief as justice requires.
3.2 Timeliness & Jurisdiction
Petitioner asserts this Petition is timely filed within the sixty-day period prescribed by La. Rev. Stat. Ann. § 47:1431 and that the Board has original jurisdiction over the dispute.
3.3 Grounds for Appeal
(a) Factual Errors – LDR overstated taxable base by including non-Louisiana receipts of $[AMOUNT].
(b) Legal Errors – Assessment conflicts with La. Rev. Stat. Ann. § 47:[SPECIFIC STATUTE] and applicable regulations.
(c) Procedural Errors – LDR failed to issue notice in compliance with La. Rev. Stat. Ann. § 47:[STATUTE].
[// GUIDANCE: List each alleged error in separately numbered paragraphs for clarity.]
3.4 Stay of Collection
Upon filing this Petition and posting [select one]
• (i) a bond equal to the Contested Amount; or
• (ii) payment under protest,
Petitioner requests immediate Stay of Collection pursuant to La. Rev. Stat. Ann. § 47:1432.
3.5 Exhibits & Supporting Documentation
Petitioner attaches the following exhibits incorporated herein by reference:
• Exhibit A – Copy of Assessment;
• Exhibit B – Statement of Facts;
• Exhibit C – Computation Schedules;
• Exhibit D – Proof of Bond/Payment Under Protest (if applicable).
IV. REPRESENTATIONS & WARRANTIES
4.1 Authority
Petitioner represents that it has full authority to file this Petition and that the signatory below is duly authorized.
4.2 Accuracy of Information
Petitioner warrants that, to the best of its knowledge, all factual statements herein and in accompanying exhibits are true, correct, and complete.
4.3 Compliance with Procedural Rules
Petitioner represents it has complied, or will timely comply, with all Board rules regarding service, discovery, and pre-trial submissions.
4.4 Survival
The foregoing representations and warranties shall survive final adjudication until all obligations hereunder are fully satisfied.
V. COVENANTS & RESTRICTIONS
5.1 Cooperation
Petitioner shall cooperate in good faith with LDR and the Board, including timely production of documents, participation in discovery, and attendance at hearings.
5.2 Notice of Changes
Petitioner shall promptly notify the Board and LDR of any material change in contact information or status affecting this proceeding.
5.3 Prohibition on Transfer
Petitioner shall not assign or transfer any claim for refund arising from this Petition without prior written consent of LDR or order of the Board.
VI. DEFAULT & REMEDIES
6.1 Events of Default
(a) Failure to comply with Board orders or discovery deadlines;
(b) Failure to maintain required bond or payment under protest;
(c) Material misrepresentation to the Board.
6.2 Cure Period
Except as otherwise ordered by the Board, Petitioner shall have ten (10) days after written notice from LDR or the Board to cure any Event of Default.
6.3 Remedies
Upon uncured default, the Board may:
(i) Dismiss the Petition with prejudice;
(ii) Lift any Stay and permit immediate Collection Action;
(iii) Impose costs and attorney fees as authorized by law.
VII. RISK ALLOCATION
7.1 Burden of Proof
Petitioner acknowledges that, under Louisiana law, the taxpayer bears the burden of proving the Assessment is erroneous.
7.2 Indemnification
Petitioner shall indemnify and hold harmless the Board, its members, and staff from any claim arising out of Petitioner's misrepresentation or failure to comply with Section 5.
7.3 Limitation of Liability
The maximum liability recoverable by either party shall be limited to the Contested Amount plus statutory interest, fees, and costs expressly permitted by law.
7.4 Force Majeure
No party shall be liable for delay resulting from events beyond its reasonable control, provided that prompt written notice is given and diligent efforts to resume performance are undertaken.
VIII. DISPUTE RESOLUTION
8.1 Governing Law
This proceeding is governed by Title 47 of the Louisiana Revised Statutes and applicable federal statutes.
8.2 Forum Selection
Exclusive venue lies with the Louisiana Board of Tax Appeals; any judicial review shall be as provided in La. Rev. Stat. Ann. § 47:1434.
8.3 Arbitration
Arbitration is expressly excluded except by mutual written agreement subsequent to filing.
8.4 Jury Waiver
To the extent a jury trial could otherwise be available upon judicial review, the parties agree to waive a jury except as mandated by Louisiana law.
8.5 Injunctive Relief
Nothing herein limits the Board’s authority to grant or LDR’s right to seek injunctive relief necessary to protect the revenue of the state consistent with La. Rev. Stat. Ann. § 47:1432.
IX. GENERAL PROVISIONS
9.1 Amendments
This Petition may be amended in accordance with La. Rev. Stat. Ann. § 47:1431 and applicable Board rules.
9.2 Assignment
No assignment of claims or obligations hereunder shall be valid without the prior written consent of all parties or order of the Board.
9.3 Severability
If any provision is held invalid, the remaining provisions shall remain in full force to the extent possible.
9.4 Integration
This Petition, including exhibits, constitutes the entire statement of Petitioner’s claims and supersedes all prior submissions.
9.5 Electronic Signatures & Counterparts
This Petition may be executed in counterparts and by electronic signature with the same legal effect as an original.
X. EXECUTION BLOCK
Respectfully submitted this ___ day of ____, 20__.
[TAXPAYER LEGAL NAME]
By: _____
Name: [AUTHORIZED SIGNATORY]
Title: [TITLE]
[// GUIDANCE: Insert additional signature lines for multiple petitioners if needed.]
COUNSEL OF RECORD
[COUNSEL NAME], La. Bar No. [BAR NUMBER]
[Law Firm Name]
[Address]
Telephone: [PHONE]
Email: [EMAIL]
Counsel for Petitioner
VERIFICATION
I, [NAME], being duly sworn, depose and say that I am the [TITLE] of Petitioner herein; that I have read the foregoing Petition and know the contents thereof; and that the same is true and correct to the best of my knowledge, information, and belief.
[NAME]
Sworn to and subscribed before me this ___ day of ____, 20__.
Notary Public
My commission expires: ____
CERTIFICATE OF SERVICE
I hereby certify that on the ___ day of ____, 20__, a copy of the foregoing Petition, together with all exhibits, was served on the Louisiana Department of Revenue, Litigation Division, by [method of service] in accordance with Board Rule [RULE NO.].
[COUNSEL NAME]
[// GUIDANCE:
1. Confirm all statutory citations (e.g., La. Rev. Stat. Ann. §§ 47:1431-1434) are current.
2. Verify local rules on formatting, font size, and margin requirements.
3. Attach a proposed order for Stay of Collection if customary.
4. Maintain proof of timely filing (certified mail receipt or Board e-filing confirmation).
5. Consider filing a separate motion for summary judgment if factual record is uncontested.]