Form R-20082 - Louisiana Taxpayer'S Bill Of Rights October 1998
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1R-20082 (10/98)
Louisiana Taxpayer’s Bill of Rights
Revised Statute 47:15 spells out in nontechnical terms the rights secured to Louisiana taxpayers under Louisi-
ana law. The statute guarantees that the privileges, privacy, and property of taxpayers are protected during tax
assessment, collection, and enforcement processes administered by the Louisiana Department of Revenue under
the tax laws of the state.
R.S. 47:15 assures Louisiana taxpayers of the following rights:
1. The right to be treated fairly, courteously, and with
12. The right to request that any assessment of taxes
respect.
due, including penalty and interest, be reviewed at
2. The right to have all tax forms, instructions, and
the management level of the Department of Rev-
information written in plain English.
enue in accordance with R.S. 47:1563.
3. The right to prompt and accurate answers to their
13. The right to represent themselves or to authorize
questions in accordance with Department of
another person to represent or accompany them
Revenue Policy and Procedure Memorandum
when dealing with the Department of Revenue.
Administrative No. 10.14.
14. The right to a hearing in order to dispute an assess-
4. The right to ask for and receive assistance in
ment of taxes, interest, and penalties by timely
complying with the tax laws, rules, and regulations
filing an appeal with the Board of Tax Appeals in
of Louisiana.
accordance with R.S. 47:1414, 1431, and 1481. A
5. The right to strict confidentiality of their tax
taxpayer shall not be required to pay the disputed
records in accordance with R.S. 47:1508.
tax, interest, and penalties in order to exercise this
6. The right to review and receive a copy of their tax
right.
records in accordance with R.S. 47:1508(B)(1) and
15. The right to a formal hearing in order to contest
R.S. 44:31 et seq.
the assessment of taxes, interest, and penalties by
7. The right to be free from harassment in audits and
timely filing suit with the appropriate state district
collection activities.
court. The assessment must be paid in full under
8. The right to be served by employees who are not
protest in order to exercise this right in accordance
paid or promoted based on the amount of tax
with R.S. 47:1576.
dollars billed or collected.
16. The right to ask the Department of Revenue to
9. The right to receive a refund, in some cases with
consider an installment payment agreement for
interest, for any taxes overpaid so long as the
taxes, interest, and penalties due. If a taxpayer
refund claim is timely filed in accordance with
qualifies for an installment agreement, no further
Article VII, Section 16 of the Constitution of
collection action will be taken as long as the
Louisiana and the laws of the state, including R.S.
taxpayer complies with the installment payment
47:1621(A); R.S. 47:1623; R.S. 47:2451; and R.S.
agreement.
47:1580.
17. The right to a prompt release of a lien upon pay-
10. The right to be notified before their records are
ment of all taxes, penalty, interest, and filing fees
audited and to receive information about the
due in accordance with R.S. 47:1578.
estimated time, scope, and extent of the audit,
18. The right to have all other collection methods
unless the Department of Revenue determines that
exhausted before the taxpayer’s assets are seized,
the taxpayer is likely to remove the assets from the
unless the Department of Revenue determines that
jurisdiction of the state.
the taxpayer is likely to remove the assets from the
11. The right to request a meeting with the auditor to
jurisdiction of the state.
discuss the auditor’s proposed assessment of tax
19. The right to have a public hearing on all proposed
due if they do not agree with the auditor’s findings
Department of Revenue administrative regulations
in accordance with R.S. 47:1563.
adopted under the Louisiana Administrative
Procedure Act, R.S. 49:950 et seq.
20. The right to complain and be heard.
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