What is the Audit Protest Bureau (APB)?
The Audit Protest Bureau provides a forum for taxpayers and the Louisiana Department of Revenue (LDR) to resolve tax audit disputes without resorting to litigation. The audit-protest process works in three steps: • After a proposed tax assessment is issued, but before the formal assessment, the APB will have jurisdictional control of the Audit Protest process. • Taxpayers must file protests with the APB. Previously, this step occurred in the Field Audit Services Division. • The APB determines the facts, identifies unresolved issues and renders a written decision. The APB is an independent unit. Our dispute-resolution professionals are prohibited from engaging in ex parte communication with other LDR employees to the extent that such communication appears to compromise the independence of the APB.
The Audit Protest Bureau provides a forum for taxpayers and the Louisiana Department of Revenue (LDR) to resolve tax audit disputes without resorting to litigation. The audit-protest process works in three steps: • After a proposed tax assessment is issued, but before the formal assessment, the APB will have jurisdictional control of the Audit Protest process. • Taxpayers must file protests with the APB. Previously, this step occurred in the Field Audit Services Division. • The APB determines the facts, identifies unresolved issues and renders a written decision. The APB is an independent unit of LDR. Our dispute-resolution professionals are prohibited from engaging in ex parte communication with other LDR employees to the extent that such communication appears to compromise the independence of the APB.
