Notice of Intent – Income Tax Credits for Solar Energy Systems

The Louisiana Department of Revenue has issued Notice of Intent LAC 61:I:1907 – Income Tax Credits for Solar Energy Systems.

The primary purpose of this proposed regulation is to amend LAC 61:I.1907 to update the income tax regulation relative to changes resulting from Act 428 of the 2013 Regular Session of the Louisiana Legislature.

Click here to read the full text of LAC 61:I:1907.

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LDR Emergency Rule – Louisiana Tax Delinquency Amnesty Act of 2014

The Louisiana Department of Revenue has issued Emergency Rule LAC 61:I:4915 – Louisiana Tax Delinquency Amnesty Act of 2014.

The rule provides guidelines for implementing and administering installment plans for the 2014 Louisiana Tax Delinquency Amnesty Program. The rule is effective October 1, 2014, and remains in effect for the maximum period allowed under the administrative act.

Click here to read the full text of LAC 61:I:4915.

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Tax preparer arrested for fraudulent tax credit claims

BATON ROUGE – A Tallulah woman faces more than 30 felony counts related to a $60,000 tax fraud scheme, the Louisiana Department of Revenue reported Monday.

Investigators say Chetoria Tyler (Booking Photo), of 216 Allen Street in Tallulah, submitted fraudulent income tax returns on behalf of clients of her tax preparation business, TC Enterprises. She is the 33rd person arrested under a joint anti-tax fraud initiative of the Department of Revenue and the state Office of the Attorney GeneraChetoria Tyler - 216 Allen Street, Tallulahl.

Tyler is charged with filing 2012 and 2013 Louisiana Individual Income Tax returns containing false claims for state child care tax credits. Ten of her clients told investigators they did not have any dependents and did not provide Tyler with information claiming they did.

The phony tax credit claims resulted in $61,447 in fraudulent income tax refunds issued to Tyler’s clients. False or inflated tax credit claims are a common technique among unscrupulous tax preparers who promise clients larger tax refunds than they would receive otherwise.

In addition to the false returns filed on behalf of clients, Tyler is charged with failing to report income she earned from her tax preparation work, and with inflating the withholding data on her own state individual income tax return. The Department of Revenue’s Tax Refund Intercept Program (TRIP) blocked $1,767 in fraudulent refunds that Tyler would have received due to the inflated withholding.

Tyler was arrested on Thursday, September 11 and booked into the East Baton Rouge Parish Prison on 15 counts of computer fraud, 15 counts of filing or maintaining false public records and two counts of criminal penalty for evasion of tax.

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LDR News Release – Sec. Barfield names Payton as LDR Press Secretary

BATON ROUGE – Louisiana Department of Revenue Secretary Tim Barfield announced today that he has named Kizzy Payton as press secretary for the agency.

“We are pleased to welcome Kizzy to the Department. She brings a wealth of knowledge and experience to this position, having successfully worked in the field in various capacities for many years,” said Barfield. “We’re looking forward to her helping to expand our communications efforts and ensuring that we continue to share important information with citizens and stakeholders throughout the state.”

Payton most recently worked in the Communications and Marketing Department with the Recreation and Parks Commission for the Parish of East Baton Rouge. Prior to that position, she served as the executive director of communications for the Recovery School District and director of public information for the Louisiana Community and Technical College System. She graduated from Southern University and A&M College with a master’s degree in mass communication.

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State officials notified of JPMorgan Chase data breach

BATON ROUGE – JPMorgan Chase notified Louisiana officials yesterday that personally identifiable information it holds under contracts with state agencies may have been breached. The company said it does not know if or to what extent information on Louisiana citizens may have been exposed.

Through contracts with the Louisiana Department of the Treasury and Louisiana Department of Revenue, JPMorgan Chase issues pre-paid debit cards for certain state agencies, including for state income tax refunds distributed by LDR, unemployment benefits paid by the Louisiana Workforce Commission and Child Support Enforcement, STEP Supportive Services and Child Care Assistance provider payments paid by the Louisiana Department of Children and Family Services.

State agencies are working closely with JP Morgan Chase to keep Louisiana citizens apprised as more information about the breach becomes available.

In the interim, citizens, particularly those who have used pre-paid debit cards issued on behalf of these state agencies, are encouraged to monitor their credit statements and financial reports for any suspicious activities and to change the passwords on their respective accounts as a precaution.

For additional information, citizens can visit the Federal Trade Commission’s website at www.consumer.ftc.gov for general information about identity theft and to learn more about reporting suspected fraudulent activities.

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Revenue Information Bulletin 14-018: 2014 Louisiana Annual Second Amendment Sales Tax Holiday

Louisiana Revised Statute 47:305.62, the “Annual Louisiana Second Amendment Weekend Holiday Act” provides a state and local sales and use tax exemption on any consumer purchase of firearms, ammunition, and hunting supplies. This exemption does not apply to business or commercial purchases.

The 2014 holiday will begin on Friday, September 5, at 12:01 a.m. and will end at midnight on Sunday, September 7, 2014.

Click here to read the full text of RIB 14-018.

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Hunting supplies free of state and local sales tax September 5-7

BATON ROUGE – Guns, ammunition and other hunting supplies are exempt from state and local sales taxes Friday, September 5 through Sunday, September 7.

The 2014 Louisiana Second Amendment Weekend Sales Tax Holiday applies to individual consumer purchases of a wide range of hunting gear, including:

  • Firearms that may be legally sold or purchased in Louisiana
  • Ammunition intended to be fired from a gun or firearm
  • Archery supplies to be used for hunting
  • Apparel such as  safety gear, camouflage clothing, jackets, hats, gloves, mittens, face masks and thermal underwear manufactured and marketed as being primarily for wear or use while hunting
  • Off-road vehicles such as all-terrain vehicles designed and intended primarily for hunting; the exemption does not apply to golf carts, go-carts, dirt bikes, mini-bikes, motorcycles, tractors, motor vehicles which may be legally driven on the streets and highways of Louisiana, or heavy equipment such as cranes, forklifts, backhoes and bulldozers

Visit www.revenue.louisiana.gov/secondamendment for more information, including the full list of eligible purchases, as well as those that do not qualify for the sales tax exemption.

By state law, the Louisiana Second Amendment Weekend Sales Tax Holiday is an annual event that takes place the first consecutive Friday through Sunday each September.

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RIB 14-017: Louisiana Tax Delinquency Amnesty Act of 2014

Act 822 of the 2014 Regular Session of the Louisiana Legislature authorizes the Louisiana Department of Revenue to institute an amnesty program to collect outstanding tax liabilities except for motor fuel taxes, Prepaid 411 Sales Tax, Oil Field Restoration-Oil, Oil Field Restoration-Gas, Inspection and Supervision Fee and penalties for failure to submit information reports that are not based on an underpayment of tax.

The Department has established a Tax Amnesty Program beginning October 15, 2014 and ending November 14, 2014. Amnesty will be granted only for eligible taxes to eligible taxpayers who apply during the amnesty period and who pay the entire amount of the eligible tax due in lump sum or enter into an installment agreement. The taxpayer shall pay all of the tax due, half of the interest due and all fees and costs, if applicable, for periods designated on the amnesty application.

Taxpayers will not be allowed to use a tax credit from an eligible return as an amnesty credit nor a Financial Management Service (FMS) offset to make the down payment or an installment payment.

Taxpayers who choose an installment agreement instead of a lump sum payment must remit twenty percent of the total amount owed at the time the installment agreement is entered into.  Taxpayers who cannot enter into an agreement to make payment by way of automated electronic transactions shall not be eligible for an installment agreement with the Department. If the final installment payment is not submitted by May 1, 2015, amnesty will not be granted. Any payments made will be treated as if amnesty had not been applied for and the Taxpayer is obligated to pay the entirety of the delinquent tax, interest, penalties and fees. Any payments made will be applied to the oldest outstanding tax period as a regular payment.  The payment will be applied in the following order: tax, penalty and interest. Field Audit and Litigation are not eligible to enter into an installment agreement.

All business taxpayers are required to file returns with the application.

The Secretary reserves the right to require individual taxpayers to file tax returns with the application. If the application is approved, the Secretary shall waive the remaining half of the interest and penalties associated with the tax periods for which amnesty is applied.

Click here to read the full text of RIB 14-017.

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New Orleans woman arrested for tax fraud, attempted theft

Melanie Donsereaux 3101 Rue Parc Fontaine, New Orleans

Melanie Donsereaux
3101 Rue Parc Fontaine, New Orleans

BATON ROUGE – A New Orleans woman faces felony charges connected to a fraudulent state income tax return she filed with the Louisiana Department of Revenue (LDR).Melanie R. Donsereaux, of 3101 Rue Parc Fontaine in New Orleans, is the 32nd person arrested under a joint anti-tax fraud initiative of the Department of Revenue and the state Attorney General’s office.

Donsereaux is accused of filing a Louisiana Individual Income Tax return for the 2012 tax year that included a forged W-2 wage and tax statement. LDR intercepted a fraudulent refund in the amount of $894.00 before it was issued.

Donsereaux is a suspected member of a group of criminals using phony W-2s to get fraudulent refunds from the state.

The arrest warrant was issued for Donsereaux in October 2013 after she failed to appear for an interview with LDR investigators. She was arrested on Wednesday, August 20, and booked into the East Baton Rouge Parish Prison on one count of attempted theft and one count of filing or maintaining false public records.

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Rayville tax preparer booked on felony fraud charges

Donald Ray Jackson - 114 Spencer Street, Rayville

Donald Ray Jackson – 114 Spencer Street, Rayville

BATON ROUGE – A Rayville man faces 18 felony counts of suspected fraud in his work as a tax preparer.

Donald Ray Jackson, of 114 Spencer Street in Rayville, is accused of filing fraudulent income tax returns containing fabricated business losses. Seven of Jackson’s clients told investigators with the Louisiana Department of Revenue (LDR) that they did not own businesses. Two clients said they did own businesses, but that they did not sustain, or claim to have sustained, any losses.

Jackson’s alleged crimes cost Louisiana taxpayers more than $325,000 in fraudulent income tax refunds.

The fabrication of business losses is a common technique among unscrupulous tax preparers who guarantee their clients larger tax refunds than they would receive otherwise. It is one of the practices targeted by LDR and the state Attorney General’s Office in their joint anti-tax fraud initiative that has resulted in 31 arrests since it began in March 2013.

Jackson was arrested on Friday, August 15 and booked into the East Baton Rouge Parish Prison on nine counts each of Computer Fraud and Filing or Maintaining False Public Records.

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Booking Photo

 

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