Offers in Compromise
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