More Information on Petitions to the BTA
Wednesday, May 15, 2013
We have more information for those practitioners and taxpayers appealing denial of the Alternative Fuel Tax Credit to the Louisiana Board of Tax Appeals (BTA).
The petition must have a cover letter providing contact information, including address and phone number, of either the taxpayer or the practitioner representing the taxpayer. A CPA can represent a client before the BTA, so the CPA can sign the petition, and should state under the signature, "CPA for (clients’ name).”
The rules posted on the BTA website for submitting a petition indicate "all pleadings are to be signed by the individual who files them. The capacity in which he is acting, his mailing address and telephone number shall be stated below the signature. The signing of the pleading will be construed to be the individual's statement that he is duly authorized to represent the taxpayer, that the allegations of the petition are true and correct to the best of his information and belief and that the capacity in which he acts is properly stated.”
If you are just mailing the petition on the taxpayer’s behalf, you can add the taxpayer’s contact information below the signature line on the last page of the petition.The BTA rules for submitting a petition also require the original petition and six copies. If you did not submit the six copies, we think the BTA will consider your petition timely filed but you might want to call the BTA, 225-922-0172, and ask what should you do. The BTA may charge for making the additional copies or they may call you if they need more copies.
The BTA charges no filing fee for claims of $10,000 and less. There is a $250 filing fee for claims more than $10,000. Therefore, for most taxpayers with just one claim of $3,000, there will be no fee.
We provided a sample petition in our tax alert of April 25, 2013. You may use this same format for all types of petitions (individual, corporation, etc.) with the language modified to match the entity.