1. A. For purposes of this Chapter, the following terms have the meanings ascribed to them.

   1. Alternative Dispute Resolutionprocedures for settling disputes by means other than litigation.
   2. Arbitrationa binding process in which the department and taxpayer submit disputed issues and evidence to an arbitrator and a decision is rendered by the arbitrator.
   3. Arbitratora neutral third party chosen by the department and taxpayer to hear their claims and render a decision.
   4. Enrolled Agentan individual who has demonstrated technical competence in the field of taxation and is licensed to represent taxpayers before all administrative levels of the Internal Revenue Service.
   5. Hearinga proceeding in which a neutral third party receives testimony or arguments and reviews documents to determine issues of fact and legal conclusions in order to render a decision based on the evidence presented.
   6. Partya taxpayer or department representative involved in an alternative dispute resolution process.
   7. Secretarythe Secretary of the Louisiana Department of Revenue.
   8. Sessionthe period of time during which the arbitrator meets with the parties to discuss the issues and listens to the arguments presented in order to reach a decision.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511 and 1522.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:364 (March 2003).