LA Tax Amnesty 2013: Fresh Start program runs through Nov. 22

Louisiana Tax Amnesty 2013: A Fresh Start is a two month period for individuals and business taxpayers to bring delinquent tax accounts up to date by clearing unpaid tax bills and filing overdue state tax returns. It is a completely voluntary program that began on Sept. 23 and ends Nov. 22, 2013.

Taxpayers in the following categories are eligible to apply for amnesty:

• Taxpayers who failed to file a tax return or report
• Taxpayers who failed to report all income or all tax, interest and penalties that were due
• Taxpayers who claimed incorrect credits or deductions
• Taxpayers who misrepresented or omitted any tax due
• Certain taxpayers under audit or in administrative or judicial litigation

Taxpayers involved in a criminal investigation or criminal litigation for taxes administered by the Louisiana Department of Revenue (LDR) do NOT qualify for the Fresh Start program.

Amnesty may be applied to all taxes administered and collected by LDR except: 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 on an underpayment of tax (i.e., withholding L3 penalty).

The program applies to tax balances due prior to Jan. 1, 2013. You are eligible for Fresh Start even if LDR currently has a garnishment on your wages or a levy on your bank account, provided you pay the amnesty amount due during the amnesty period. You should contact LDR so that the garnishment or bank levy can be released after full payment.

Some taxpayers in special circumstances do not qualify for amnesty. LDR can assist you in determining if you qualify. If you have never filed a Louisiana tax return, you must file all outstanding tax returns, pay the tax and 50 percent of the interest balance owed.

If you have filed a petition for bankruptcy, you may participate in the Fresh Start program. Consult with an attorney to determine if the Fresh Start program would benefit you.

If you have questions about Louisiana Tax Amnesty 2013: A Fresh Start, visit www.ldrtaxamnesty.com. If you need additional amnesty applications, call the Fresh Start Customer Service Line at (866) 782-9241 Monday through Friday between the hours of 8:30 a.m. to 8:30 p.m.