Louisiana Department of Revenue

2009 Louisiana Tax Amnesty Program

Home : FAQs : General FAQ : 2009 Louisiana Tax Amnesty Program

2009 Louisiana Tax Amnesty Program

Visit the "Louisiana Tax Amnesty Program" website.

What is the 2009 Louisiana Tax Amnesty Program?

• A two-month window of opportunity for resident and non-resident individuals, and in-state and multi-state businesses, to pay their Louisiana state tax debts in return for the state's forgiveness of penalties and a portion of the interest.
• A voluntary program; each eligible taxpayer must determine if participation is in their best interest.
• Tax amnesty is not an "issue resolution program "so it may not always be the best option for taxpayers in litigation. If not, alternative dispute resolution programs such as mediation, arbitration and settlement may be utilized to resolve the tax dispute.

What taxes and tax periods are included?

• All taxes administered and collected by the Louisiana Department of Revenue (LDR), except for motor fuel taxes.
• Taxes that became due on or after July 1, 2001, and before January 1, 2009 (Since the last amnesty program)
• Taxes due prior to January 1, 2009 for which LDR has issued an individual or a business a billing notice or a demand for payment on or after July 1, 2001, and before May 31, 2009
• Taxes for which the taxpayer and LDR entered into an agreement to suspend the running of prescription until December 31, 2009
• Taxes due on or before July 1, 2009, but were ineligible for an earlier amnesty program due to having a matter in civil litigation.

What are the benefits of participating in the tax amnesty program?

LDR will forgive civil penalties and 50 percent of the balance of the accrued interest charges for all participants granted tax amnesty. In addition, participants will not incur administrative or civil actions for the issues and periods included in the amnesty.

Who qualifies for tax amnesty?

• Those who failed to file a tax return or report.
• Taxpayers who failed to report all income or all tax. interest and penalties that were due.
• Taxpayers who claimed incorrect credits or deductions
• Taxpayers who misrepresented or omitted any tax due; or
• Certain taxpayers under audit or in administrative or judicial litigation.

Who does not qualify for tax amnesty?

• Taxpayers under criminal investigation by the Department of Revenue.
• Taxable periods for which a civil fraud penalty has been issued.

What is required to obtain tax amnesty?

• File an amnesty application and applicable returns or reports.
• Payment during the two-month tax amnesty period of the tax and any collection fees assessed, billed, noticed , or demanded by LDR.
• Payment during the two-month tax amnesty period of 50 percent of accrued interest charges
• By accepting amnesty, the participant agrees to waive appeal rights for the specific tax and periods upon which amnesty is granted
• For eligible audits and litigation, participants agree to abide by LDR's interpretation of the law at the time returns are filed in 2010, 2011 and 2012 with respect to issues resolved through amnesty
• For cases in litigation, participant agrees to pay attorney fees if outside counsel represents LDR.