Louisiana Final Notice / Intent to Enforce Checklist
A Final Notice and Intent to Enforce is one of the last official warnings Louisiana issues before taking active collection steps against a taxpayer. This notice means the state has attempted to contact you about unpaid taxes through earlier notices and has not received payment or a resolution. The state issues this notice to inform you that collection action will begin if you do not respond.
This is a critical point in the tax collection process because ignoring it typically leads to wage garnishment, bank levies, property liens, or other enforcement actions that directly remove money from your accounts or income. Understanding what this notice represents and what happens next helps you understand your options and the urgency of the situation. This notice appears in the collection phase after initial tax assessments and reminder notices have been sent.
What This Issue Means
A Final Notice and Intent to Enforce from Louisiana's Department of Revenue is an official declaration that the state is about to begin forcible collection of unpaid taxes.
This notice tells you that the state has not received payment on taxes you owe and intends to use legal collection tools unless you respond by the deadline specified on your notice. The notice represents a final administrative step before the state moves to levy your wages, bank accounts, or other assets, or places a lien on your property.
Each notice includes specific information about the amount owed, the tax periods involved, and the deadline for response, which varies based on your individual case.
The Louisiana Department of Revenue operates under authority granted by Louisiana law to enforce tax collection when debts remain unpaid. You can verify information about this notice by visiting the official website of the Louisiana Department of Revenue.
Why the State Issued This or Requires This
Louisiana Revised Statutes of 1950 authorize the Department of Revenue to enforce collection through distraint and sale when taxes remain unpaid. The state issues this notice to allow taxpayers to pay, contact the department, or make arrangements before collection action begins. The notice typically follows earlier reminder notices, payment requests, or notices of assessment that have not resulted in payment or contact from the taxpayer.
While state law does not mandate a specific "Final Notice and Intent to Enforce" format, the Department of Revenue provides this notice as part of its administrative collection process to ensure taxpayers understand the seriousness of the situation before enforcement begins. The Louisiana government uses this notice system to balance efficient tax collection with taxpayer rights. When connecting to the official website or contacting the department, ensure you are using verified contact information from your notice to avoid potential fraud.
What Happens If This Is Ignored
If you do not respond to or resolve the issue described in this notice by the deadline shown on your specific notice, the state typically begins enforcement collection actions.
These actions may include wage garnishment (money taken from your paycheck), bank
levies (money taken directly from your bank accounts), property liens (a legal claim against real estate or assets you own), or seizure of income tax refunds. Once a lien balance becomes due and is in collection, the Louisiana Department of Revenue may file a lien at any time if it is in the state's best interest.
Once enforcement begins, a mandatory 15 percent collection fee will be added to what you already owe if your debt is referred to the Office of Debt Recovery. Additional collection costs and attorney fees may also apply, depending on the collection methods used. The Louisiana Legislature has established these collection mechanisms to ensure tax debts are paid, and the state has broad authority to pursue collections across
Louisiana parishes where taxpayers live or own property.
What This Does NOT Mean
Receiving this notice does not automatically mean the state has frozen your bank accounts, garnished your wages, or placed a lien on your property yet. It does not mean you have no options or that payment in full is your only choice. This notice is a warning that enforcement is about to begin, not a notice that enforcement has already happened.
However, it is essential to understand that the Louisiana Department of Revenue has a
Criminal Investigations Division that reviews alleged violations of tax laws. Simply owing tax debt is not a criminal matter; intentional tax fraud or evasion can result in criminal
prosecution, but that is separate from civil collection actions. Most tax debt situations are resolved through civil collection procedures without criminal charges.
Checklist: What to Do After Receiving This Notice
Step 1: Verify the Notice
Confirm the notice came from Louisiana's Department of Revenue by checking official sources. Check the return address and phone number against information on government websites to ensure legitimacy. Review the notice for your name, taxpayer identification number, and tax year(s) listed. Confirm the amount owed matches your records, if you have them, and be cautious about sharing sensitive information until you verify the notice is authentic.
Step 2: Review the Notice Details
Read the entire notice carefully, including all deadlines and instructions. Identify the specific deadline to respond or take action printed on your notice; this deadline varies by individual case and is not standardized. Locate the particular tax type, tax year, and amount owed, which should be clearly stated on the document. Note the department contact information and case number listed on the notice for all future correspondence.
Step 3: Gather Your Tax Records
Locate any returns you filed for the tax year shown on the notice. Collect any payment receipts, cancelled checks, or online payment confirmations that demonstrate you made payments toward this tax debt. Find any previous correspondence from the Department of Revenue about this debt to understand the history of your case. Organize any
supporting documents related to your tax situation (income statements, deductions, and similar records) that may be relevant.
Step 4: Verify the Debt
Compare the amount on the notice to your own tax records or calculations to determine accuracy. Check whether you believe you already paid this debt and gather documentation to support your position. Identify any payments you made that may not have been processed or credited to your account. Note any disputes you have about what the notice claims you owe, including errors in calculation or tax year.
Step 5: Understand Your Options
Review the notice for information about payment plans or installment agreements that may be available. Determine whether you can pay the full amount owed by the deadline to avoid enforcement action. Consider whether you may qualify for a payment plan based on your financial situation and ability to make monthly payments. Identify whether you dispute the debt or believe there is an error that requires investigation. Be aware that if your debt is referred to the Office of Debt Recovery, a mandatory 15 percent collection fee will be added to your total liability.
Step 6: Contact the Department of Revenue
Call the phone number listed on the notice during business hours (1-855-307-3983 for the Collection Division). Provide your name, taxpayer identification number, and the details of the notice when you speak with a representative. Explain your situation clearly
(you can pay, you dispute the debt, you need a payment plan, and similar
circumstances). Request confirmation of the contact person's name and a reference number for the call to document your contact.
Step 7: Request an Extension If Needed
Ask the department whether you can request additional time to respond beyond the printed deadline. Inquire whether the deadline can be extended if you are working to resolve the issue but need more time to gather documentation or arrange payment.
Obtain confirmation in writing if any extension is granted to protect yourself from enforcement action. Confirm the new deadline in writing before relying on it, as verbal extensions may not be sufficient.
Step 8: Submit Your Response
Respond by the deadline shown on your notice to avoid enforcement action. If paying in full, include a check or money order made payable to "Louisiana Department of
Revenue" with your taxpayer identification number and case number clearly written on the payment. If requesting a payment plan, submit the request with information about your financial situation; note that installment agreements for individual income tax must be a minimum of six months. If disputing the debt, provide a written explanation and supporting documents that demonstrate why the assessment is incorrect.
Send your response by certified mail with return receipt requested, or hand-deliver it to the address on the notice. Keep copies of everything you send for your records. Ensure that information is transmitted securely when submitting documentation electronically through the department's secure portal.
Step 9: Keep Documentation of Your Actions
Make copies of any payment, written dispute, or payment plan request before sending it to maintain records. Save the certified mail receipt showing delivery as proof that you responded promptly. Record the date, time, name, and content of any phone conversations with the department in a written log. Save all correspondence the department sends to you, including the original notice, to track the progression of your case.
- Missing the Deadline
- Ignoring Multiple Notices
- Sending Payment Without Identifying Your Account
- Not Keeping Copies of Documents
- Assuming the Debt Is Resolved Without Confirmation
- Failing to Follow Up
- Not Understanding Collection Fees
- State enforcement notices and responses
- Sales tax audits, assessments, and collections
- Payroll & trust fund tax enforcement issues
- Penalty and interest reduction options
- Payment plans and state tax relief eligibility
- Representation before state tax agencies
Step 10: Follow Up If Needed
Contact the department one week after submitting your response to confirm receipt and processing. Provide the reference number or case number from the notice to help the representative locate your file. Request confirmation that your response was received and processed, and ask for a timeline for the next steps. Ask about the next steps and any additional information needed to fully resolve your case.
What Happens After This Is Completed
After you submit your response and documentation, the Department of Revenue reviews what you have sent according to procedures established by the Louisiana
Legislature. If you pay in full, the case typically closes, and no further enforcement action occurs. If you request a payment plan, the department evaluates your request, and either approves it, denies it, or requests additional financial information before deciding.
If you dispute the debt, the department may investigate your claim, request additional documentation, or refer the matter for administrative review. Processing time varies based on your specific situation, so contact the department for an estimate. The department processes cases in the order received and in accordance with the priority levels established by Louisiana law.
Common Mistakes to Avoid
Not responding by the deadline shown on your specific notice typically triggers enforcement action. Contact the department immediately if you are approaching the deadline and have not yet responded. Even if you cannot pay the full amount, responding demonstrates your willingness to resolve the issue.
Continuing to ignore notices after this final notice has been sent does not make the issue go away. Enforcement typically begins once the deadline passes, and collection fees will be added to your liability. The state has broad authority under
Louisiana law to pursue collection actions across all parishes.
Mailing a check or money order without including your taxpayer identification number or case number may result in the payment not being credited to your account. Always include your identifying information with any payment to ensure
proper processing. Write the tax year and notice number on your payment to help the department apply it correctly.
Sending originals without keeping copies makes it challenging to prove what you submitted if a dispute arises later. Always retain copies of everything you send, including certified mail receipts. Documentation is essential if you need to demonstrate that you responded promptly or made payments.
Even if you believe you have resolved the issue, wait for written confirmation from the department before considering the matter closed. Assumptions can lead to enforcement action that could have been prevented. Continue monitoring your account until you receive official notification that the debt is satisfied.
Not verifying that the department received your response may mean you don't learn about problems until enforcement action begins. Always confirm receipt and processing within one week of sending your response. Proactive follow-up can prevent misunderstandings and additional collection actions.
Failing to understand that a mandatory 15 percent collection fee applies when debts are referred to the Office of Debt Recovery can result in unexpected increases to your total liability. Act quickly to avoid additional costs, including
attorney fees, that may be added in some instances. Early resolution is always more cost-effective than delayed action.
Frequently Asked Questions
How long do I have to respond to this notice?
The deadline to respond is printed on your specific notice. Response deadlines vary by individual case and are not standardized to a particular timeframe. Check your notice carefully for the exact deadline, which is typically clearly marked in a prominent location.
Contact the Department of Revenue in Baton Rouge if the deadline is unclear or if you need assistance understanding the notice requirements.
Can I request a payment plan instead of paying the full amount?
According to state guidance, the Department of Revenue may work with taxpayers to establish payment arrangements. Contact the department directly to discuss whether a payment plan is available based on your situation. Installment agreements for individual income tax must be for at least 6 months. The notice typically includes information about how to request this option.
What happens if I dispute the amount owed?
If you believe the amount on the notice is incorrect, contact the Department of Revenue and explain your dispute in writing. Provide documentation supporting your position, such as payment receipts or tax returns that show different calculations. The department will review your claim, though the specific timeline varies by case.
Does this notice mean I have a lien on my property?
No. This notice is issued before liens are placed on your property. However, if you do not respond by the deadline, the state may place a lien on your property as part of enforcement action. Once a lien balance is in the collection process, the Department may file a lien with the county recorder in any Louisiana parishes where you own property at any time if it is in the best interest of the state.
Can the state garnish my wages based solely on this notice?
No. This notice is issued before wage garnishment begins as a warning of potential action. However, if you do not respond by the deadline, wage garnishment may be imposed as part of an enforcement action authorized by Louisiana law. Responding by the deadline helps prevent this outcome and demonstrates your good-faith effort to resolve the debt.
What if I already paid this debt?
If you have paid this debt, contact the Department of Revenue immediately with proof of payment (cancelled check, payment receipt, online confirmation, or similar documentation). The fee may not have been appropriately credited to your account due to processing errors or missing identification information. Provide your documentation and request that the debt be removed from the notice and your account updated.
What if I cannot pay by the deadline?
Contact the Department of Revenue before the deadline and explain your situation honestly. Request either an extension of the deadline or a payment plan that fits your
financial circumstances. Contacting the department proactively is better than ignoring the notice and demonstrates your willingness to resolve the issue.
Is there a fee or penalty for receiving this notice?
Louisiana law mandates that the Office of Debt Recovery charge a 15 percent collection fee on all debts referred to it on or after January 1, 2024. This fee is added to your total liability, increasing the amount you must pay. Additional collection costs and attorney fees may also apply in certain circumstances, making early resolution more cost-effective.
What if I receive enforcement action before responding to this notice?
If wage garnishment, bank levies, or other enforcement actions begin, contact the
Department of Revenue immediately at the number on your notice. Explain your situation and ask whether the enforcement action can be stopped while you resolve the debt through payment or a payment plan. Quick action may prevent further collection activities.
How long does the state have to enforce collection?
Louisiana Revised Statutes of 1950 establish prescription (statute of limitations) periods for tax collection. Generally, once a prescription commences, taxes are prescribed in three years after December 31st of the year of filing the return. However, a prescription can be suspended or interrupted by various actions outlined in Louisiana law. Contact the Department of Revenue for information about how the prescription applies to your specific situation and tax years.
Can this affect my tax refund?
Yes. The Louisiana Department of Revenue participates in a federal offset program and can intercept your tax refund to apply toward unpaid state tax debt. This can happen with both state and federal refunds once your liability reaches final status plus 60 days.
Resolving the debt before refund season can prevent this offset and ensure you receive any refunds to which you are entitled.
Facing State Tax Enforcement Action?
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