Current through Register Vol. 50, No. 9, September 20, 2024
A. Definitions. For purposes of this Chapter,
the following terms have the meanings ascribed to them.
Affiliated Group-the same as defined in
Section 1504 of the Internal Revenue
Code.
Designated Tax Matters Person or Tax Matters
Person-the person designated under
R.S.
47:1671(D) by a legal entity
as their authorized representative to sign any return, document or form and act
on behalf of the legal entity, or any other member of the same affiliated
group, with respect to any tax, fee, license, penalty, interest or other charge
assessed, collected, enforced, or administered by the secretary of the
Department of Revenue.
Legal Entity -a corporation, partnership,
limited liability company, limited liability partnership, trust, estate, or any
other legal entity.
Secretary-the Secretary of the Louisiana
Department of Revenue or designee of the secretary.
B. Designation of Tax Matters Person;
Authority of Person Designated
1. Any legal
entity may elect to designate a "tax matters person" as their authorized
representative for a specific tax and taxable year or period. For Louisiana tax
purposes, a legal entity that elects to designate a tax matters person shall
make the designation only as provided in this Rule. Similarly, the designation
of a tax matters person for a specific tax and taxable year or period may be
terminated only as provided in this rule. If a legal entity elects not to
designate a tax matters person, or if a designation is terminated without the
legal entity designating another tax matters person, the authorized
representative shall be determined under
R.S.
47:1671(C)(3).
2. The designated tax matters person may also
be authorized to act on behalf of any other member of the same affiliated
group.
3. The designated tax
matters person shall be a natural person and citizen of the United
States.
4. Only one tax matters
person shall be designated and authorized to act on behalf of the legal entity
or any other member of the same affiliated group.
C. Method of Making Designation
1. A legal entity may designate a tax matters
person at any time by filing a written statement, captioned "Designation of Tax
Matters Person," with each Department of Revenue designee who requests such
statement. The statement shall:
a. identify
the legal entity making the designation by name, address, and taxpayer
identification number;
b. identify
the designated tax matters person by name and title;
c. specify the type of tax and the taxable
year(s) or periods to which the designation applies;
d. declare that it is a designation of tax
matters person for the type of tax and taxable year(s) or period(s)
specified;
e. authorize the tax
matters person as an authorized representative to act on behalf of the legal
entity, or any other member of the same affiliated group, and identify the type
of tax and taxable year(s) or period(s) of authorization; and
f. be signed by the person(s) authorized by
the legal entity to make the designation and identified by their
title(s).
2. The
designation shall be made as provided in this rule. A power of attorney cannot
be substituted for the written statement.
D. Prior Designations Superseded. A
designation of a tax matters person for a specific type of tax and taxable year
or period shall supersede all prior designations of a tax matters person for
that tax and year or period.
E.
Restriction on Representation and Delegation of Authority. No person shall act
in a representative capacity for the designated tax matters person with respect
to the Louisiana Department of Revenue.
F. Resignation of Designated Tax Matters
Person. A person designated as the tax matters person under this Rule may
resign at any time by a written statement to that effect. The statement shall
specify the tax and the taxable year(s) or period(s) to which the resignation
relates and shall identify the legal entity and the tax matters person by name,
address, and taxpayer identification number. The statement shall also be signed
by the resigning tax matters person and shall be filed with each Department of
Revenue designee with whom a designation of tax matters person statement was
filed.
G. Revocation of
Designation. The legal entity may revoke the designation of the tax matters
person for a specific tax and taxable year or period at any time by filing a
statement with the Department of Revenue designee with whom the designation of
tax matters person statement was filed. The statement shall:
1. identify by name, address, and taxpayer
identification number the legal entity and the person whose designation as tax
matters person is being revoked;
2.
specify the tax and taxable year(s) or period(s) to which the revocation
relates;
3. declare that it is a
revocation of a designation of the tax matters person for the tax and taxable
year(s) or period(s) specified; and
4. be signed by the person(s) authorized by
the legal entity to revoke the designation and identified by their
title(s).
H. When
Designation, Resignation, or Revocation Becomes Effective
1. Except as provided in Paragraph 2 of this
Subsection, a designation, resignation, or revocation provided for in this Rule
becomes effective on the day that the statement required by the applicable
Paragraph of this Rule is filed.
2.
If a notice of beginning of an administrative proceeding or other action is
mailed before the date on which a statement of designation, resignation, or
revocation provided for in this Rule with respect to that specific tax and
taxable year or period is filed, the secretary is not required to give effect
to the designation, resignation, or revocation until 30 days after the
statement is filed.
I.
Binding Actions of Tax Matters Person; Conclusive Presumption Created
1. The designated tax matters person shall
bind the legal entity to all actions of the tax matters person with respect to
matters between the secretary and the legal entity.
2. The name of the designated tax matters
person signed on a return, declaration, statement, or any other document or
form filed with the secretary shall create a conclusive presumption that the
document or form was signed by such person and shall have the same force and
effect as the act of the legal entity.
3. Other actions of the designated tax
matters person that are binding on the legal entity include, but are not
limited to:
a. consent to an agreement to
suspend prescription;
b. signing an
offer in compromise, voluntary disclosure agreement, installment agreement or
any other offer or settlement agreement with the secretary.
J. Termination of
Designation
1. In General. A designation of a
tax matters person for a specific tax and taxable year(s) or period(s) under
this Rule shall remain in effect until:
a. the
death of the designated tax matters person;
b. adjudication by a court of competent
jurisdiction that the designated tax matters person, because of mental
incapacity or physical infirmity, is permanently incapable of managing their
person or administering their estate; or
c. the day on which the resignation of the
designated tax matters person, a subsequent designation, or revocation of the
designation under this Rule becomes effective.
2. Actions by Designated Tax Matters Person
before Termination of Designation. The termination of the designation of a tax
matters person under this Subsection does not affect the validity of any action
taken by that designated tax matters person before the designation is
terminated. For example, if that designated tax matters person had previously
signed an agreement to suspend prescription, the suspension remains valid even
after termination of the designation.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
47:1511 and
R.S.
47:1671.
