Frequently Asked Questions
You may contact the IRS at the following numbers:
For general tax assistance: 1-800-829-1040
Concerning a bill or assessment: 1-800-829-8815
To check the status of a refund: 1-800-829-4477
To call the IRS Fraud Hotline: 1-800-829-0433
If you would like to personally meet with an IRS representative, call the general information line, 1-225-343-8625 or 1- 800-829-1040, and inquire as to whether there is a local IRS office in your community. In the Baton Rouge area, the local IRS office is located at:2600 Citiplace Centre
Baton Rouge, La. 70808
No, we do not offer any reward for information provided to us, however in certain instances the Internal Revenue Service does offer a reward for information that leads to a criminal conviction. Contact the IRS Fraud program.
No. The IRS is the Federal Agency responsible for the enforcement of the Federal tax laws as prescribed by Congress. We are the Louisiana Department of Revenue, the State agency responsible for the enforcement of the Louisiana State tax laws as prescribed by the Louisiana State Legislature.
We perform a cursory review of all information that is submitted to us to determine if a criminal, rather than a civil, investigation is warranted. In many cases in which employers are not properly withholding taxes from their employees' salaries, we refer the matter to our civil audit staff and to the Internal Revenue Service for their consideration. Often at times it is a matter of making the employer aware of what his withholding responsibilities are, rather than an intentional violation of our tax law. However, in cases where an employer is withholding from his employees' salaries, but not remitting those withholdings to the Department of Revenue, we will strongly consider conducting a criminal investigation of the employer. Violations of this type can be considered a theft of State monies, which is a felony under Louisiana law.
Because of the provisions contained in our disclosure laws, we are not allowed to divulge any information regarding our investigations to our informants or anyone else not authorized to receive the information. We can assure you, however, that we will review the information you provide and proceed with whatever action is warranted, either by pursuing a criminal investigation into the matter or by referring it to one of our civil divisions for consideration and possible audit.
We appreciate the information that is provided to us by our outside informants. However, due to the restrictions contained in our disclosure laws, we will not be able to divulge any information to you regarding the status of our investigation.
At this time, the Louisiana Department of Revenue does not request or catalog the Social Security Number of a dependent, so we do not have that information at our disposal. In addition, we would not be able to divulge that information to you due to the restrictions contained in our disclosure laws. The IRS, however, does catalog and crosscheck the social security numbers of dependents claimed on Federal tax returns, so we recommend that you contact them if you suspect that someone is illegally claiming your child as their dependent. The IRS number to call is 1-800-829-1040. If you suspect that someone claimed your child illegally in order to obtain money provided through the Earned Income Credit provision on his or her Federal return, you should contact the IRS Fraud Hotline at 1-800-829-0433.
What do you do about someone who has claimed someone who is not their dependent on their income tax return?
Since the Louisiana State Income Tax Return is based on ("piggybacks") the Federal tax return, we usually forward any reports concerning questionable claiming of dependents to the Internal Revenue Service for their consideration. Based on a formal exchange agreement between the IRS and the Louisiana Department of Revenue, the IRS, after conducting any return examinations necessary, will provide us with a copy of their audit report(s). This will then enable us to make the corresponding adjustments to the State income tax returns that are affected.
You can contact us, the Special Investigations Division of the Louisiana Department of Revenue, at 225-219-2280. We also recommend that you contact the IRS Fraud Hotline at 1-800-829-1040.
Reading someone their constitutional rights, normally referred to as providing the Miranda warning, is generally not required unless the subject of a criminal investigation is being arrested or taken into custody by a law enforcement officer. Since most of our interviews of the Subject of a criminal investigation are done in a non-custodial setting, we are not required to read the Subject his or her constitutional rights. However, in an effort to protect the individual's Fifth Amendment rights, as well as to safeguard the admissibility of any information we obtain during the interview for use in a later court proceeding, we will generally make the Subject aware that he is free to leave the interview at any time, is not required to provide us with any information if he feels that it might incriminate him, and that he has the right to consult with his attorney before proceeding, if he chooses.
In general, the statute of limitations for a criminal violation is four years from the date the act was committed, so we are usually bound to conduct and conclude our investigations within that overall time frame. Our investigations consume varying amounts of time, depending on such factors as availability of resources within the Department, as well as the availability of information being gathered from sources outside of the Department of Revenue. Within the constraints of these many varying factors, we always strive to conclude our investigations as efficiently and expeditiously as possible.
We depend on information provided by outside informants to help us uncover violations of our State Revenue laws that might otherwise go undetected. As such, we will make every attempt possible to safeguard your identity and will not volunteer that information. However, we cannot guarantee that we will not be required to reveal your identity by some type of judgment or ruling in a later court proceeding.
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