Louisiana Appeals Board Finds DOR’s Levy Not Pursuant to Final Income Tax Assessment, Orders Refund

The Louisiana Board of Tax Appeals (BTA) April 11 ordered the secretary of the Department of Revenue to refund money taken from Taxpayers’ bank account by way of a levy for an assessment of withholding for individual income tax purposes. Taxpayers claimed that they never received the assessment. The secretary disputed that claim but produced no evidence that the assessment was sent to Taxpayers by certified mail as required by statute. The secretary pointed out that Taxpayers didn’t file a refund request before filing their petition. The court held that the secretary’s remedy for filing an appeal to the BTA ...