The department’s policy is to send the notice and letter of inquiry prior to sending any notice of proposed assessment. The notice and letter of inquiry is sent to the address shown on the taxpayer’s federal return, as provided to the department by the United States Internal Revenue Service. If the taxpayer has moved to another address since his or her filing of the federal return, and the U.S. Postal Service had no forwarding address for the taxpayer, the notice and letter of inquiry might not have been received.
The department sends the notice of proposed assessment that typically follows after no response is received to the letter of inquiry, however, to the most current address for the taxpayer that is available to the department, without regard to the address shown on the prior- year federal return. Very often, because of subsequent filings with the department, the Louisiana Department of Revenue has an address on file for a taxpayer that is more current than the address used on the prior-year federal return.
Any taxpayer, who believes that the taxes shown on the proposed assessment are not due, has the opportunity to provide information to the department supporting that position of non-liability, which might include including the potential reasons for non-liability shown above. The information must be provided to the department before the deadline shown on the proposed assessment.
Please provide the department with information as to the names and social security numbers shown on the return that was submitted. If the return was accompanied by a personal check, please furnish a copy of the front and back of the cancelled check. If the payment was by money order or cashier’s check, please furnish a copy of the cancelled original receipt. If the taxes were paid in cash to the department, please furnish a copy of the official department receipt.
If the return that was submitted showed no tax due or a refund due, please provide a complete copy of the return to the department. If the department’s records indicate that the refund was not issued, the department will issue a refund for the correct amount due.