Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part III - Administrative and Miscellaneous Provisions
Chapter 3 - Alternative Dispute Resolution Procedures
Section III-301 - Definitions

A. For purposes of this Chapter, the following terms have the meanings ascribed to them.

Alternative Dispute Resolution-procedures for settling disputes by means other than litigation.

Arbitration-a binding process in which the department and taxpayer submit disputed issues and evidence to an arbitrator and a decision is rendered by the arbitrator.

Arbitrator-a neutral third party chosen by the department and taxpayer to hear their claims and render a decision.

Enrolled Agent-an individual who has demonstrated technical competence in the field of taxation and is licensed to represent taxpayers before all administrative levels of the Internal Revenue Service.

Hearing-a proceeding in which a neutral third party receives testimony or arguments and reviews documents to determine issues of fact and legal conclusions in order to render a decision based on the evidence presented.

Party-a taxpayer or department representative involved in an alternative dispute resolution process.

Secretary-the Secretary of the Louisiana Department of Revenue.

Session-the period of time during which the arbitrator meets with the parties to discuss the issues and listens to the arguments presented in order to reach a decision.