Tax Audit Protest and Appeal — Louisiana

Tax Audit Protest and Appeal (LOUISIANA)

Quick-Reference Summary

Part A — Informal Conference Request Letter

[LAW FIRM / TAXPAYER LETTERHEAD]
[Street Address]
[City, LA ZIP]
Telephone: [____________]
Email: [____________]
LA Bar Roll No.: [____________]

Date: [__/__/____]

Via Email and U.S. Mail

[Auditor Name], Revenue Tax Auditor
Louisiana Department of Revenue
[Division Address]
Email: [auditor email]

RE: Request for Informal Audit Conference Before Notice of Assessment
Taxpayer: [TAXPAYER NAME]
LA Account No. / LDR ID: [____________]
Audit / Case No.: [____________]
Tax Type / Periods: [Individual / Corporate / Sales / Use / Severance / Withholding] — [YYYY]–[YYYY]

Dear [Auditor Name]:

This office represents the above-referenced Taxpayer in the pending Louisiana Department of Revenue audit. Prior to issuance of any Notice of Proposed Assessment or Notice of Tax Due under La. R.S. 47:1565, Taxpayer respectfully requests an informal audit conference with the audit team and your supervisor / Audit Manager to discuss the proposed adjustments described in the [Audit Findings / 30-Day Letter / Workpapers] dated [__/__/____].

1. Issues Proposed for Discussion

2. Documents Submitted Herewith

• [Exhibits — invoices, contracts, federal returns, LDR Revenue Information Bulletins, BTA opinions, Louisiana Supreme Court / appellate decisions]

3. Outcome Requested

Taxpayer requests reconsideration of the proposed adjustments under Louisiana law. If a Notice of Assessment is nevertheless issued, Taxpayer will exercise its rights under R.S. 47:1565 within 60 days — either by appealing to the Board of Tax Appeals under § 1565(C) (without prepayment) or by remitting under protest under § 1576 and filing a petition/suit.

Please confirm a date for the conference. We are available [propose dates]. This letter is submitted without waiver of any procedural or substantive rights.

Respectfully,

[ATTORNEY NAME]
LA Bar Roll No. [____________]

Part B — Formal Protest / Petition

BOARD OF TAX APPEALS
STATE OF LOUISIANA

Docket No.: [TO BE ASSIGNED]

PETITION FOR REDETERMINATION OF ASSESSMENT

NOW INTO COURT, through undersigned counsel, comes Petitioner [TAXPAYER NAME], who respectfully represents:

1. Parties and Authority to Practice

1.1. Petitioner is a [domiciliary of [Parish], Louisiana / foreign corporation authorized to do business in Louisiana / nonresident with Louisiana-source income] with [domicile / principal place of business] at [ADDRESS].

1.2. Respondent is the Louisiana Department of Revenue, an agency of the State of Louisiana, with its principal office at 617 N. Third Street, Baton Rouge, LA 70802.

1.3. Petitioner is represented by [ATTORNEY NAME], La. Bar Roll No. [____________], duly authorized to practice before this Board pursuant to BTA Rule 1.

2. Jurisdiction

2.1. This Board has jurisdiction pursuant to La. R.S. 47:1407(1) and 47:1431, as confirmed by Acts 198 and 640 of 2014, to hear and determine appeals from assessments of state taxes administered by the Department of Revenue.

2.2. This appeal is brought under La. R.S. 47:1565(C) without prepayment of tax.

3. Identification of Assessment

A copy of the Notice of Assessment is attached as Exhibit "A" and incorporated herein by reference.

4. Timeliness

4.1. The Notice of Assessment was issued and mailed on [__/__/____].

4.2. This Petition is filed on [__/__/____], within sixty (60) calendar days of the notice date as required by La. R.S. 47:1565(C). Petitioner has not paid the assessment and elects redetermination under § 1565(C) in lieu of payment under R.S. 47:1576.

5. Prescription Affirmative Defense (if applicable)

5.1. Petitioner pleads the prescription of three (3) years under La. R.S. 47:1581. The assessment was issued [__/__/____], which is beyond [3 / 6] years from December 31 of the year in which the tax was due ([YYYY]).

5.2. None of the prescription-tolling provisions of § 1581 apply because [explain — no fraud; return was timely filed; etc.].

6. Statement of Facts

6.1. Petitioner [describes business, operations, returns filed, audit history].

6.2. Petitioner timely filed Louisiana Form [IT-540 / CIFT-620 / R-1029 / etc.] for tax period(s) [____________] reporting [____________].

6.3. The Department initiated audit by letter dated [__/__/____].

6.4. [Chronology of IDRs, responses, conferences, prior protests.]

6.5. The Department issued the Notice of Assessment on [__/__/____] asserting [summarize adjustments and Department's rationale].

7. Itemized Schedule of Disputed Adjustments

8. Grounds for Redetermination

Petitioner asserts each of the following independent grounds, in the alternative and without waiver:

8.1. Erroneous Application of Louisiana Tax Statute. [Cite Title 47 sections; explain misapplication.]

8.2. Conflict with LDR Revenue Information Bulletins / Rulings. [Cite RIBs, PLRs, declaratory rulings.]

8.3. Conflict with Controlling Louisiana Jurisprudence. [Cite LA Supreme Court / appellate / BTA decisions.]

8.4. Prescription. La. R.S. 47:1581. [Specifically apply.]

8.5. Constitutional Defenses.

• Commerce Clause (U.S. Const. art. I, § 8; Wayfair; Complete Auto).
• Due Process Clause (U.S. Const. amend. XIV).
• P.L. 86-272 (15 U.S.C. § 381) — solicitation immunity for income tax.
• Louisiana Constitution art. VII, § 18 (uniformity).
• Louisiana Constitution art. VII, § 21 (sales-tax exemptions).

8.6. Apportionment / Sourcing. [La. R.S. 47:287.95; 47:301; applicable apportionment formulas.]

8.7. Severance Tax / Specialized Issues. [If applicable.]

8.8. Penalty Abatement — Reasonable Cause. Petitioner acted in good faith on a reasonable interpretation of Louisiana law. [Specific facts.]

9. Prayer for Relief

WHEREFORE, Petitioner [TAXPAYER NAME] prays that:

a. This Petition be filed, docketed, and citation issue to Respondent;
b. After due proceedings, this Board render judgment redetermining the assessment to be zero [or in the alternative as Petitioner has shown];
c. All assessed tax, interest, and penalty be cancelled;
d. Penalties be abated for reasonable cause;
e. Petitioner be awarded all costs and such other relief as is just and equitable;
f. Reservation of all rights to seek appellate review in the Louisiana Court of Appeal under R.S. 47:1435 if any portion of the assessment is sustained.

Respectfully submitted,

_________________________________
[ATTORNEY NAME]
La. Bar Roll No. [____________]
[Firm / Address / Phone / Email]
Attorney for Petitioner [TAXPAYER NAME]

Verification

The undersigned certifies under penalty of perjury under the laws of Louisiana that I am duly authorized to file this petition on behalf of Petitioner, that the allegations are true and correct to the best of my information and belief, and that the capacity in which I act is properly stated. BTA Rule 3.

_________________________________
[ATTORNEY NAME], Counsel

CERTIFICATE OF SERVICE

I hereby certify that on [__/__/____] a copy of this Petition was served on the Louisiana Department of Revenue, c/o Secretary, P.O. Box 201, Baton Rouge, LA 70821-0201, by [certified mail — return receipt requested / personal service / hand delivery to LDR Legal Division].

_________________________________

Enclosures:

• Exhibit A — Notice of Assessment dated [__/__/____]
• Exhibit B — Power of Attorney
• Exhibits C–[__] — supporting documentation
• Original + 6 conformed copies per BTA Rule 3

Part B (Alternative) — Payment-Under-Protest Notice (La. R.S. 47:1576)

[LAW FIRM / TAXPAYER LETTERHEAD]

Date: [__/__/____]

Via Certified Mail — Return Receipt Requested

Louisiana Department of Revenue
Secretary's Office
P.O. Box 201
Baton Rouge, LA 70821-0201

RE: REMITTANCE UNDER PROTEST — La. R.S. 47:1576
Taxpayer: [____________] (LDR ID: [____________])
Assessment Notice No. / Date: [____________] / [__/__/____]
Tax Type / Periods: [____________]
Amount Remitted Under Protest: $[____________]

Dear Secretary:

Pursuant to La. R.S. 47:1576, the above-named Taxpayer remits herewith the amount of $[____________] under protest in response to the Notice of Assessment dated [__/__/____]. This remittance is made without prejudice and with full reservation of rights.

Taxpayer hereby gives notice of intention to [file a petition with the Louisiana Board of Tax Appeals / file suit in the [___] Judicial District Court for the Parish of [____]] for the purpose of recovery of the protested tax within thirty (30) days from receipt of this notice, as authorized by R.S. 47:1576.

Per R.S. 47:1576(A)(2), the protested funds shall be placed in escrow and held by the Secretary for 30 days. If suit or BTA petition is filed within that period, escrow shall continue until final disposition. If Taxpayer prevails, the Secretary shall refund the amount with interest under R.S. 13:4202(B).

Respectfully,

[ATTORNEY NAME]
La. Bar Roll No. [____________]

cc: Department of Revenue — Audit Section
Department of Revenue — Legal Division

Part C — Appeal Cover Letter to Tax Tribunal / Court

[LAW FIRM LETTERHEAD]

Date: [__/__/____]

Via Hand Delivery / U.S. Mail (8:30 a.m.–4:30 p.m. business hours required)

Clerk of the Board
Louisiana Board of Tax Appeals
627 N. Fourth Street
Baton Rouge, LA 70802
Phone: 225-219-0337
Website: http://labta.louisiana.gov

RE: Filing of Petition for Redetermination of Assessment — State Case
Petitioner: [TAXPAYER NAME]
Notice of Assessment Date: [__/__/____]
Tax Type / Periods: [____________]
Amount in Dispute: $[____________]

Dear Clerk of the Board:

Enclosed for filing in accordance with BTA Rule 3, please find:

This Petition is timely filed within sixty (60) calendar days of the Notice of Assessment, in accordance with La. R.S. 47:1565(C), without prepayment of the assessment.

If this filing relates to a payment-under-protest, please mark the transmitting cover with "PAYMENT UNDER PROTEST APPEAL" in bold/all caps/red font per BTA Rule 3.2.

Please assign a docket number and return a file-stamped copy to undersigned counsel.

Respectfully,

[ATTORNEY NAME]
La. Bar Roll No. [____________]
[Firm / Address / Phone / Email]

cc: Louisiana Department of Revenue — Legal Division (certified mail enclosed)
Louisiana Attorney General

Part D — Pre-Filing Checklist

During Audit

• ☐ Issue litigation hold; preserve books, records, ERP data.
• ☐ File LDR Form R-7006 (Power of Attorney).
• ☐ Reconcile federal return to Louisiana return.
• ☐ Track all Information Document Requests (IDRs).
• ☐ Calendar federal-change reporting deadline (60 days under R.S. 47:1581).
• ☐ Identify potential constitutional defenses (Commerce Clause, P.L. 86-272, La. Const. art. VII).
• ☐ Request informal audit conference / Audit Manager review before Notice of Assessment.

Notice of Assessment Received

• ☐ Identify and docket the NOTICE DATE.
• ☐ Calendar DAY 60 under R.S. 47:1565 — peremptive.
• ☐ Calendar internal cushion at Day 50.
• ☐ Decide among THREE options:
• ☐ Pay in full (no further action — assessment closed).
• ☐ Appeal to BTA under § 1565(C) without payment (preferred when contesting on merits).
• ☐ Pay under protest under § 1576 (preserves district-court OR BTA forum choice).
• ☐ Plead prescription defense if applicable (R.S. 47:1581).

BTA Petition Preparation

• ☐ Draft petition with civil-law terminology ("petition," not "complaint"; "prescription," not "statute of limitations").
• ☐ Caption per BTA Rule 3 (state case).
• ☐ Itemized schedule of disputed adjustments.
• ☐ Statement of facts.
• ☐ Grounds — statutes, RIBs, BTA decisions, Louisiana appellate jurisprudence, constitutional defenses.
• ☐ Prescription defense pled affirmatively (R.S. 47:1581).
• ☐ Penalty abatement — reasonable cause.
• ☐ Verification signed by counsel under BTA Rule 3.
• ☐ Exhibits Bates-stamped, indexed.

Filing at BTA

• ☐ Prepare ORIGINAL + 6 conformed copies of petition and all exhibits.
• ☐ Hand-deliver or mail to 627 N. Fourth Street, Baton Rouge, during business hours (8:30 a.m.–4:30 p.m.).
• ☐ Pay any filing fee per BTA Rule 16.
• ☐ Serve copy on LDR Legal Division and Secretary.
• ☐ Retain file-stamped copy.
• ☐ Calendar LDR's Answer deadline (per BTA Rules).

Pay-Under-Protest Alternative

• ☐ Remit tax to LDR by check marked "Paid Under Protest."
• ☐ Send written notice under R.S. 47:1576 stating intent to file suit or BTA petition.
• ☐ For sales/use tax remitted to selling dealer: notify Department by certified mail by 20th of month following the transaction month — R.S. 47:1576(A)(1)(b).
• ☐ File BTA petition OR district-court suit within 30 days of protest notice to preserve escrow.
• ☐ Track escrow status.

Prescription Calendar

• ☐ Confirm 3-year prescription on assessment (from Dec. 31 of year tax due) — R.S. 47:1581.
• ☐ Identify any 6-year window for 25%+ omission.
• ☐ Identify fraud / no-return situations (no prescription).
• ☐ Federal-change: 60-day taxpayer notification → 60-day LDR assessment window.

BTA Procedure

• ☐ Respond to LDR Answer and exceptions.
• ☐ Discovery — interrogatories and requests for admission directly to opposing party (post-Act 198); depositions and document production through BTA.
• ☐ Pretrial conference and order.
• ☐ Hearing in Baton Rouge.
• ☐ Post-hearing brief and proposed findings.

After BTA Decision

• ☐ Calendar appeal deadline to Louisiana Court of Appeal (NOT district court) under R.S. 47:1435 — typically 30 days from BTA judgment.
• ☐ Standard of review: in accordance with law; not manifestly erroneous on the record.
• ☐ Consider rehearing application at BTA before appeal.

Refund Track (Alternative)

• ☐ File refund claim with LDR (R.S. 47:1621 et seq.) within 3-year general prescription.
• ☐ If denied, petition BTA from denial under R.S. 47:1625.
• ☐ Same 60-day appeal window from notice of denial.

Local Tax (Post-2014 Expansion)

• ☐ Local tax assessment → BTA Local Tax Division (different rules: see Rule 24).
• ☐ Confirm collector's identity and notice procedures.
• ☐ Verify whether locality has opted out (post-Act 640).

Final Civil-Law Reminders

• ☐ Use "petition," "prescription," "peremption."
• ☐ Plead "dilatory exceptions" (e.g., prematurity, vagueness) per La. C.C.P. arts. 921–931.
• ☐ Cite Louisiana Civil Code where applicable.
• ☐ Verify against most recent Acts of the Legislature (Acts 198 and 640 of 2014 are key foundational amendments).

Sources and References

• La. R.S. Title 47, Chapter 17 (BTA): https://www.legis.la.gov/legis/Laws_Toc.aspx?folder=124&title=47
• La. R.S. 47:1431 (Filing of Petition): https://law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-1431/
• La. R.S. 47:1565 (Notice of Assessment; 60 Days): https://law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-1565/
• La. R.S. 47:1576 (Remittance Under Protest): https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-1576/
• La. R.S. 47:1581 (Prescription of Assessment): https://law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-1581/
• La. R.S. 47:1435 (Appellate Review by Court of Appeal): https://law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-1435/
• Louisiana Board of Tax Appeals — Home: http://labta.louisiana.gov
• Louisiana Board of Tax Appeals — Rules: http://labta.louisiana.gov/rules.html
• Louisiana Department of Revenue — Home: https://revenue.louisiana.gov
• LDR — Audit Process: https://revenue.louisiana.gov/Audit
• LDR — Forms (R-7006 POA, etc.): https://revenue.louisiana.gov/TaxForms
• Acts 198 and 640 of 2014 (BTA Jurisdiction Expansion): https://www.legis.la.gov/legis/BillInfo.aspx?s=14RS&b=ACT198
• Jones Walker — BTA Jurisdiction Article: https://www.joneswalker.com/en/insights/new-legislation-expands-jurisdiction-of-louisiana-board-of-tax-appeals.html
• Breazeale Sachse Wilson — BTA Jurisdiction Article: https://www.bswllp.com/legislature-expands-the-jurisdiction-of-the-board-of-tax-appeals
• Bridges v. Smith (2002) — Prematurity / Administrative Review: https://caselaw.findlaw.com/la-court-of-appeal/1052009.html