Caroline Lafourcade is a Board Certified Tax Law Specialist - as certified by the Louisiana Board of Legal Specialization - and has over twenty-three years’ experience advising individuals and businesses regarding federal taxation and Louisiana state and local taxes. She has significant experience in the resolution of federal tax controversies at all stages of examination, administrative appeals and litigation with the Internal Revenue Service. Caroline represents clients in state and local tax audits, in administrative appeals, in state and local tax litigation before the Louisiana Board of Tax Appeals and in state courts regarding income tax, sales and use tax, severance tax and ad valorem property tax. In addition to assisting clients with business formation and planning, Caroline helps clients devise estate plans to protect and preserve their assets and counsels clients in the administration of complex estates and successions.

• Louisiana
• U.S. Court of Appeals, 5th Circuit
• U.S. District Court, Eastern District of LA
• U.S. District Court, Middle District of LA
• U.S. Tax Court

• Loyola University New Orleans College of Law, J.D. 1995
• Loyola University New Orleans, B.A. cum laude 1992

• Obtained abatements of substantial penalties and refunds of tax overpayments from the Internal Revenue Service and Louisiana State and local taxing authorities
• Secured releases of tax liens, tax levies, garnishments, and negotiated numerous offers-in-compromise, and payment plans for clients
• Successfully defended clients from assertion of personal liability for trust fund taxes
• Advised clients regarding disclosure of offshore accounts
• Obtained innocent spouse relief for clients
• Formed charitable organizations and other tax-exempt organizations, and rendered advices on maintaining tax-exempt status
• Represented and advised clients with respect to sales of businesses and assets

• American Bar Association, Section of Taxation
• Louisiana State Bar Association, Tax Section, Chair, (2014-2015); Vice-Chair (2013 -2014); Secretary/ Treasurer (2011 -2013); Program Chair (2010 -2011)
• New Orleans Bar Association, Tax Law Committee
• Institute for Professionals in Taxation, Member
• Women's Energy Network, Member

• 2019, 2020, and 2021 The Best Lawyers in America, Tax
• AV Rating, Martindale-Hubbell

NEWS

• Congratulations to Our Lawyers Recognized in the 2021 Edition of The Best Lawyers in America
• Congratulations to our 20 Lawyers Recognized in the 2020 Edition of The Best Lawyers in America
• 20 Gordon Arata Montgomery Barnett Lawyers Selected for Inclusion in The Best Lawyers in America® 2019 Edition, Two Named Lawyer of the Year

PUBLICATIONS

• Efforts to Reduce Louisiana Oil and Gas Severance Taxes Stalled in 2020 Regular Session, Drill Deeper Blog, September 2020
• COVID-19 (Coronavirus) Tax Relief, New Orleans Bar Association, March 2020
• Constitutional Issues in Local Taxation, Presenter, American Bar Association Tax Section 2019 Fall Meeting, October 4, 2019
• Third Circuit Rules Favorably for Oil Producers, Drill Deeper Blog, April 18, 2019
• Louisiana Supreme Court Creates Refund Opportunity for Taxes Paid to Other States, Drill Deeper Blog, December 17, 2018
• ALERT- Severance Tax Audit Update, Drill Deeper Blog, April 26, 2018
• Louisiana Severance Tax Litigation Update, Presenter, Council of Petroleum Accountants Society-New Orleans, February 21, 2018
• Corporate Issues: Corporations, Partnerships and Limited Liability Companies, Presenter, Gordon Arata Montgomery Barnett Annual Duck Lunch, October 2017
• State and Local Tax Issues for Oil and Gas Companies: Audit Procedures; Oil Severance Tax, Presenter, Gordon Arata Montgomery Barnett Annual Duck Lunch & Seminar, October 2017