Tax Attorney in New Orleans, LA

Yes. Louisiana imposes a personal income tax that historically used graduated rates of 1.85%, 3.5%, and 4.25% under La. R.S. 47:32. HB 1 of the 2024 special session moved Louisiana to a flat 3% individual rate phased across the 2025-2026 transition, with the federal-tax deduction repealed and the standard deduction restructured. Louisiana corporations pay a 3.5% flat Corporate Income Tax (restructured from the prior 3.5/5.5/7.5% graduated brackets) plus a separate Corporation Franchise Tax under La. R.S. 47:601. Sales tax in Orleans Parish runs 9.45% combined (4.45% state + 5% parish), with an additional 4% Hotel Occupancy Privilege tax on overnight stays. Federal income tax on Form 1040 applies in full alongside the Louisiana track.

The U.S. Tax Court holds New Orleans trial sessions at the Lemann Federal Building at 600 Camp Street, New Orleans LA 70130. New Orleans is the primary Louisiana Tax Court trial city. A petitioner designates New Orleans as the preferred place of trial on the petition under Tax Court Rule 140. Sessions are scheduled on rotation rather than monthly. Small-tax-case procedure under IRC §7463 is available for deficiencies of $50,000 or less per year per period and uses simplified evidentiary rules. The federal courthouse complex along Poydras and Camp Streets also houses the U.S. District Court for the Eastern District of Louisiana at the Hale Boggs Federal Building.

Significant. Large food-and-beverage establishments — defined by gross receipts and tipped-employee headcount — file Form 8027 annually with the IRS, reporting gross receipts, charge tips, and any tip allocation made under IRC §6053(c). Where the employer's overall tip rate falls below 8% of gross receipts, the IRS may require an allocation that is reported on the worker's Form W-2 Box 8. Individual tipped employees must report tips of $20 or more per month to the employer on Form 4070 and then report any uncollected employee FICA on Form 4137 with the Form 1040. A French Quarter or Bourbon Street worker whose actual cash tips exceed the employer-reported total — common during Mardi Gras, Jazz Fest, French Quarter Fest, and Saints home games — faces an IRS Automated Underreporter match if the income side is not reconciled on the personal return. Penalties under IRC §6662 attach to substantial understatement, and willful nonreporting can rise to criminal exposure under IRC §7201.

Two distinct federal layers. First, on the worker side: offshore-rig per-diem treatment under IRC §162 and Rev. Proc. 2019-48 depends on whether the platform is a "tax home" and whether the employer pays under an accountable plan. Workers on 14-and-14 or 28-and-28 rotations often double-count meals already provided in-kind by the rig operator. Second, on the working-interest owner side: IRC §263(c) allows current-year deduction of Intangible Drilling Costs (labor, fuel, supplies, site preparation) for productive wells, with the integrated-producer cost-depletion limit. IRC §613A provides percentage depletion for small producers at 15% of gross income up to volume limits. The passive-loss bar under IRC §469(c)(3) does not apply to working-interest holders — meaning offshore losses can offset W-2 income — but the IRS audits working-interest classification aggressively. LOOP (Louisiana Offshore Oil Port), the only deepwater oil port in the United States, anchors much of the deepwater Gulf activity worked out of New Orleans-area logistics bases.

Yes, with limits. IRC §165(d) allows gambling losses to offset gambling winnings, but the deduction is limited to the amount of winnings reported and is only available as a Schedule A itemized deduction — not above-the-line. Two recurring traps. First, you cannot net losses against winnings on the income line; the gross winnings (every W-2G) flow to Schedule 1, and losses go to Schedule A. Second, the IRS expects contemporaneous session-log substantiation under the Cohan standard plus a diary or written record of wagers per Mayo v. Commissioner. Caesars New Orleans, Boomtown Casino in Harvey, and the Treasure Chest, Amelia Belle, and Belle of Baton Rouge riverboats issue W-2G and 1099-MISC for separate matters. After the 2017 Tax Cuts and Jobs Act doubled the standard deduction, many casual gamblers no longer benefit from itemizing — the W-2G still increases AGI and can phase out other deductions.

Personal casualty losses are deductible under IRC §165(h) only to the extent the loss arises from a federally-declared disaster (post-2017 rule under the Tax Cuts and Jobs Act). Hurricane Ida (2021) and Hurricane Francine (2024) both received federal disaster declarations covering Orleans Parish, which means qualifying losses flow to Form 4684 with the $100-per-event floor and 10%-of-AGI threshold. Qualifying disaster losses may be claimed either in the year of loss or in the prior year by amended return under IRC §165(i), which can accelerate refunds. IRC §1033 defers gain on involuntary conversion when insurance, FEMA, or settlement proceeds exceed basis and replacement property is acquired within two years (four years for principal residence). IRS disaster postponement notices under IRC §7508A extend filing and payment deadlines for affected counties. Substantiation is the recurring audit point — before-and-after photos, repair invoices, FEMA documentation, and insurance settlement statements are all required to survive an IRS challenge.

Performing-rights organization distributions arrive on Form 1099-MISC, generally Box 2 (royalties) for songwriter and publisher payments. ASCAP, BMI, and SESAC report jazz, brass, and Mardi Gras-Indian compositions on Schedule E (passive royalty income) or Schedule C (active self-publisher trade or business). Gig and live-venue income from Frenchmen Street clubs, Preservation Hall residencies, French Quarter Fest, Jazz Fest, and second-line parade fees is generally self-employment income reported on Schedule C and subject to the 15.3% self-employment tax under IRC §1401. The IRS Automated Underreporter program runs PRO totals against Schedule E and Schedule C lines on a recurring basis — mismatches generate CP2000 notices. Touring musicians who play across multiple states layer in nonresident state-tax filings; Louisiana has no income tax on professional-athlete or entertainer income separate from its standard nonresident rules. Hobby-loss treatment under IRC §183 can disallow loss deductions when the activity lacks profit motive over a sustained period.

Three federal items recur on Orleans Parish STR audits. First, IRC §280A limits deductions when personal use exceeds the greater of 14 days or 10% of rental days — many New Orleans owners trip the personal-use clock during Mardi Gras, Jazz Fest, French Quarter Fest, and Saints home games. Second, if the average rental period is seven days or less, the activity is not "rental" for passive-loss purposes — it is a trade or business under Treas. Reg. §1.469-1T(e)(3), which means material-participation testing under IRC §469 controls whether losses are deductible. Third, depreciation classification — furniture, fixtures, and the 27.5-year residential schedule versus cost-segregation acceleration under IRC §168 — is frequently mishandled on the original return and reopened on audit. On top of the federal layer, the Orleans Parish STR Permit ordinance significantly restricts non-owner-occupied STR operations across most residential zoning districts, and the Hotel Occupancy Privilege tax (4%) plus city Sales Tax (5%) apply to qualifying stays.

Probably yes for the federal trust-fund portion. IRC §6672 assesses a Trust Fund Recovery Penalty against any "responsible person" who "willfully" failed to pay over withheld taxes — the FICA and federal income-tax withholding portion of Form 941. The IRS conducts a Form 4180 interview to identify responsible persons. Anyone with check-signing authority, payroll-decision authority, or knowledge of the unpaid taxes can be assessed personally — founders, head-of-finance, even an outside bookkeeper in narrow fact patterns. For French Quarter restaurants, Bourbon Street bars, Convention Center hotels, and Frenchmen Street venues, this often catches multiple people because operating authority and check-signing authority overlap. On the state side, La. R.S. 47:1561.1 imposes personal liability on persons responsible for unpaid Louisiana Sales and Use Tax, which New Orleans hospitality operators frequently face alongside the federal exposure.

If you are a U.S. person (citizen, lawful permanent resident, or substantial-presence-test resident) and the aggregate value of your foreign financial accounts exceeded $10,000 at any point during the calendar year, yes — FinCEN Form 114 (FBAR) is required, filed separately from your Form 1040 via the BSA E-Filing System. Vietnamese accounts that count include Vietcombank, BIDV, Vietinbank, Agribank, Sacombank, and most other Vietnamese banks, post-office savings, and brokerage accounts. Honduran accounts at Banco Atlantida, Banpais, FICOHSA, and Banco de Occidente count the same way; Mexican accounts at Banamex, Banorte, BBVA Mexico, and HSBC Mexico likewise. FATCA Form 8938 is filed with Form 1040 at higher thresholds. Penalties for willful non-filing under 31 USC §5321(a)(5) reach the greater of $10,000 or 50% of account balance per year, and the post-Bittner Supreme Court ruling clarified that non-willful penalties run per form, not per account. Streamlined Filing Compliance Procedures are sometimes available for taxpayers who can certify non-willful conduct — many post-Katrina returnees to the Versailles community fit that fact pattern.

Yes. IRC §7345 authorizes the IRS to certify "seriously delinquent" tax debt — currently $62,000 for 2026, indexed for inflation — to the State Department, which may then deny passport renewal or revoke an active passport. The certification reverses when the debt is paid, an IA is in place, an accepted OIC is in force, an active CDP hearing is pending, or Innocent Spouse Relief is in process. Touring jazz and brass musicians with European or Asian dates, Honduran-American family members visiting relatives in Tegucigalpa or San Pedro Sula, Vietnamese-American Versailles members returning to Vietnam, Ochsner Health and LCMC physicians attending overseas medical conferences, and offshore oil-and-gas workers rotating to international rigs all face real revocation exposure. Decertification typically processes within 30 days once a qualifying resolution is in place.

The Louisiana Board of Tax Appeals is an independent state-wide tribunal under La. R.S. 47:1401 seated at 627 N. 4th Street, Suite 9-200, Baton Rouge LA 70802. It hears Louisiana Department of Revenue assessment disputes (state taxes), local sales-and-use tax disputes through its Local Tax Division, and constitutional claims under R.S. 47:1410. A taxpayer who receives a Louisiana DOR Notice of Assessment has 30 days under R.S. 47:1431 to file a petition. Alternatively, the taxpayer may pay the assessed tax under protest and sue for refund. The Board's decisions are appealable to the appropriate Louisiana Court of Appeal and ultimately to the Louisiana Supreme Court. VTL handles the administrative-protest stage with the Louisiana DOR remotely under Form R-7006, the Louisiana power of attorney. For Board proceedings that require Louisiana-bar appearance under R.S. 47:1417 and for Orleans Parish Civil District Court appeals, we coordinate with Louisiana-admitted counsel and stay engaged on parallel federal issues.

Two separate regimes. The federal side is IRC §181, the qualified film, television, and live theatrical production expense election that allows current-year deduction (up to $15 million, raised to $20 million in low-income areas) for productions where at least 75% of total compensation is paid for services performed in the United States. The Louisiana side is the Motion Picture Investor Tax Credit under La. R.S. 47:6007, currently a 25-40% transferable credit (depending on Louisiana-resident hire and qualifying-expenditure mix) administered by Louisiana Economic Development, with annual aggregate caps and project-by-project caps. The federal and Louisiana programs operate independently — you can use both, subject to basis-reduction coordination and the IRS audit risk on §181 substantiation of qualified compensation and the 75% threshold. The credit is itself taxable income under Louisiana DOR rules when sold to a transferee. The "Hollywood South" branding masks a stack of compliance points that the IRS and Louisiana DOR both audit aggressively.

Federal tax-resolution fees vary by matter complexity. A straightforward Installment Agreement typically falls between $1,500 and $3,500. A full Offer in Compromise with Form 433 financial analysis runs $4,000 to $7,500. Audit defense depends on the audit type and the number of issues. A U.S. Tax Court petition with case workup and trial preparation generally starts at $6,000 and rises with case complexity. A combined federal-plus-FBAR Streamlined Offshore filing for a Vietnamese-American or Honduran family runs higher because it involves multiple years and a non-willful certification narrative. A Hurricane Ida or Francine casualty-loss matter with insurance and FEMA reconstruction sits in between. VTL provides a written fee quote after the free consultation. Cal Bar Rule 7.1 prohibits comparisons claiming we are cheaper or faster than competitors without verifiable substantiation, so we do not market on price.

Yes. Communications between you and a licensed attorney for the purpose of seeking legal advice are protected by federal common-law attorney-client privilege, subject to the usual exceptions (crime-fraud, waiver, third-party presence). The narrower federally-authorized tax practitioner privilege under IRC §7525 applies to non-attorney CPAs and EAs but does not extend to criminal-tax matters or to written tax-shelter communications. An attorney handling your tax case retains the broader privilege that survives a Criminal Investigation Division referral, which matters significantly if a civil audit shifts to a criminal track — a common concern in offshore-account, hospitality cash-economy, and music-industry matters.

In several specific ways. Louisiana is the only U.S. state whose private law descends from the Napoleonic Code rather than English common law. For federal tax purposes, the IRS generally accepts Louisiana property classifications (community vs. separate under La. R.S. 9:2334), forced heirship rules (La. Civ. Code art. 1493), usufruct (La. Civ. Code art. 535), and succession-administrator authority. Community property affects which spouse reports which half of income on a Married Filing Separate return, the federal estate-tax marital-deduction computation, and the basis step-up at the first spouse's death. Forced heirship can force a partial estate distribution to a protected descendant 23 or under, which affects the federal estate-tax computation under IRC §2031 and subsequent income reporting. Usufruct separates use-rights (the usufructuary's right to income) from ownership (the naked owner's underlying title), which affects depreciation, basis, and the federal income-tax allocation. New Orleans estate planning that ignores these Louisiana-specific rules routinely creates federal tax problems no other state replicates.