Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

What should I do if I agree that I owe additional tax as the result of an audit, but I do not believe I should have to pay the penalties?

If you disagree with assessed penalties, you may complete Form R-20128, Request for Waiver of Penalty for Delinquency, to request a waiver of penalties. The completed form should be provided to your auditor or Audit Reviewer. (Question and answer last reviewed June 24, 2024)