DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 559 Original 2019 Regular Session DeVillier
Abstract: Provides for distraint due process hearing procedures.
Present law sets the procedure for collectors to make lists of distrain property and serve the taxpayer
with a note of the sum demanded and notice of time and place where the property will be sold.
Proposed law provides that no levy may be made upon a person's property or right to property due
to unpaid tax unless the Secretary of the Dept. of Revenue notifies the individual in writing of their
right to a due process hearing.
Proposed law provides that the notice of the right to a hearing shall only be required once per taxable
period in which there is an unpaid tax resulting in the levy on the individual's property.
Proposed law provides that the notice of the right to hearing shall be served on the person via
personal service or be sent by registered mail with a return receipt requested to the person's last
known residence or business address, no less than 30 days before the levy will occur.
Proposed law provides that the notice of the right to a hearing shall be written in simple non-
technical terms.
Proposed law provides that the notice of the right to a hearing shall include the amount of the unpaid
tax, a statement regarding the right to a due process hearing, and a description of the proposed action
taken by secretary.
Proposed law provides that when applicable, the following information shall be included in the
notice: legal provisions and procedures related to the levy and sale of property, available
administrative appeals, alternatives available preventing a levy, and provisions and procedures
related to the release of liens on property.
Proposed law provides that if hearing pursuant to this Section is properly requested in writing,
includes reasons for the hearing within 30 days of personal service of the post marked date of the
secretary's written notice, and is granted, the hearing shall be held before the Board of Tax Appeals.
Proposed law provides that any levy action that is the subject of a hearing shall be suspended for the
period of time during which the hearing and any related appeals are pending.
Proposed law provides that the individual receiving a due process hearing may raise the following relevant issues: personal liability for the unpaid tax at the hearing including any spousal defenses,
challenges to the appropriateness of collection actions, and offers of collection alternative including
the posting of a bond, substitution of assets, an installment agreement, or an offer-in-compromise.
Effective July 1, 2019.
(Adds R.S. 47:1407(6) and 1571.1)