Frequently Asked Questions

To apply for an offer in compromise, taxpayers must submit an Offer in Compromise Application, Form R-20212I, or a Statement of Financial Condition for Businesses, Form R-20212B.

If the taxpayer is applying for the offer in compromised based on inability to pay the liability, the Document Checklist for Offer in Compromise Based on Serious Doubt as to Collectability, Form R-20211, should also be completed and used as a guide for the documents required.

The LDR Offer In Compromise Program booklet, Form R-20212, explains the offer in compromise requirements and contains all of the required application and financial disclosure forms.

• The delinquent filing penalty is five percent of the tax due for each 30-day period that the failure to file continues, not to exceed 25 percent of the total tax.
• Except for individual income tax, the delinquent payment penalty is also five percent of the tax due for each 30-day period that the failure to pay continues, not to exceed 25 percent of the total tax. For individual income tax, the delinquent payment penalty is one-half of one percent for each 30-day period that the failure to pay continues, not to exceed 25 percent of the total tax.

• Compromise of Interest—Taxpayers may request an interest compromise under the following circumstance:
  1. The taxpayer has paid all outstanding taxes.
  2. The taxpayer interpreted the law differently and there is no binding judicial decision regarding the issue.
  3. The taxpayer has not had interest compromised within the past five years.
  4. The taxpayer nor any affiliates or related entities have had interest compromised on the same issue.
  5. Interest may be compromised for any portion of the total interest compromise requested.
  6. Interest will not be compromised if the taxpayer is party to a voluntary disclosure agreement for the period in which the interest accrued, interest accrues as a result of participation in an abusive tax avoidance transaction, or interest that accrues on taxes that were collected on behalf of the state but not remitted
• To request a compromise of interest, the taxpayer must complete the Request for Compromise of Interest,Form R-20130, and submit it to the Louisiana Department of Revenue, P.O. Box 66658, Baton Rouge, LA 70896-6658.
• Abatement of Interest—Taxpayers may request an interest abatement if the assessment of interest is attributable to an unreasonable error or delay by the secretary in the performance of a ministerial or managerial act as defined by LAC 61:III.2115.A as follows:
  • Managerial Act—an administrative act that occurs during the processing of a taxpayer's case involving the temporary or permanent loss of records or the exercise of judgment or discretion relating to management of personnel. A decision concerning the proper application of the law is not a managerial act. Further, a general administrative decision, such as the department's decision on how to organize the processing of tax returns or its delay in implementing an improved computer system, is not a managerial act for which interest can be abated under this Section.
  • Ministerial Act—a procedural or mechanical act that does not involve the exercise of judgment or discretion, and that occurs during the processing of a taxpayer's case after all prerequisites, such as conferences and review by supervisors, have taken place. A decision concerning the proper application of the law is not a ministerial act.
  1. Failure to pay the tax liability when due.
  2. Failure to pay the entire balance owed.
  3. Delays caused by the taxpayer waiting for a determination of a refund claim to offset prior period underpayments, or
  4. Failure of the taxpayer to cooperate with LDR personnel.
  • Visit “Where’s My Refund?” at www.revenue.louisiana.gov/refund
  • Submit an Individual Refund Status email inquiry
  • Call 888-829-3071
  • Contact LDR by email at personal.inquiries@la.gov and notify us of the corrected name spelling including your address and phone number. Do not include your Social Security Number for security reasons.
  • Call LDR at (855) 307-3893 and if it can be verified that the name on the return was entered incorrectly, the correction will be made and your refund reissued.
  • Mail a copy of your spelling correction request, your address and phone number, and attach a copy of your driver’s license to P.O. Box 4998, Baton Rouge, LA 70821-4998. Do not mail a copy of your Social Security card for security reasons.
  • $15.00 for a copy of any tax return or other document for each year or tax period requested, regardless of whether the requested return or document is located.
  • $25.00 for each certified copy of any return or other document for each year or tax period requested, regardless of whether the requested return or document is located.

  All research fees for copies must be paid when you submit the Tax Information Disclosure Authorization, Form R-7004. Payments can be by check or money order made payable to the Louisiana Department of Revenue. Cash cannot be accepted. Credit card payments can be submitted in Louisiana File Online.