I received a proposed assessment for Louisiana income taxes for a prior year based upon the income that I reported on my federal return for that year without first having received the notice and letter of inquiry from the Louisiana Department of Revenue giving me the opportunity to provide information showing that taxes are not due. What steps can I now take to show that taxes are not due for that year so that the assessment can be set aside?


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.

Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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