Offers in Compromise

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Louisiana Revised Statute 47:1578, as amended by Act 1383 of the 1997 Regular Session of the Louisiana Legislature, authorizes the Secretary of Revenue, under certain conditions, to compromise a judgment for taxes and cancel or release a lien, privilege, mortgage, or other encumbrance. Under this authority, the Secretary can accept less than full payment as a final settlement for a state tax liability. The statutory conditions for such a settlement are “serious doubt” as to collectibility of the tax due or the taxpayer’s liability for the tax, and a higher collection cost than the outstanding liability. The judgment for taxes compromised must be $500,000 or less, excluding interest and penalty.

Name Total Tax Due Amount Actually Paid
Alicia Robinson $16,898.06 $3,873.13
Allen Chaney $4,496.51 $2,766.31
Alloy Products Inc. $15,743.67 $9,697.86
Anna Bella Children’s Fine Clothing $8,348.14 $1,085.00
Beverly Hayes $8,851.95 $868.00
BST Enterprises $36,043.83 $17,372,28
Calvin Cockerham Sr. $1,253.95 $355.00
Charles Copeland $5,922.69 $2089.35
Cherllyn Emery $12,380.31 $625.00
Curtis Fitts $7,175.51 $2,259.00
Cynthia Kessler $6,246.70 $2,437.00
David K. Chauvin $8,713.78 $5,979.21
Donna Santos $7,587.27 $527.00
Frederick E. Nelson $5,082.66 $2,020.94
George Werner $2,300.60 $700.00
Gregory H. Drake $3,361.84 $515.81
Harold & Karla Temple Jr. $41,432.30 $20,165.00
Harry A. Turner $18,144.64 $12,369.39
Jack Powell Automotive $6,843.70 $4,436.07
John Bertucci $29,146.09 $8,379.32
Lori & Melvin D. Bordelon Motor Vehicle $6,504.05 $3,558.75
Mac & Karen Shachat $115,546.89 $27,639.42
Manuel Dugas Jr. $25,602.48 $14,840.04
Mary J. Autery $514.93 $175.00
Phillip J. Geiger Sr. $6,856.99 $1,639.00
R. Wall Investments $19,045.40 $3,900.00
River City Press $7,366.70 $1,842.83
S&L Corporation $13,937.70 $3,643.00
Seals & Seals $12,619.75 $2,264.96
Stacy Neely Ghirardi $2,819.70 $900.00
Todd Matherne $52,092,263.14 $2,000.00
Trak Food Store $19,366.32 $11,805.28
United Steel Company $15,114.03 $6,086.73

SOURCE: Louisiana Department of Revenue