Caroline D. Lafourcade
Caroline D. Lafourcade

Caroline D. Lafourcade

Member

Board Certified Tax Law Specialist Certified by
the Louisiana Board of Legal Specialization

clafourcade@gamb.com504.585.7641

201 St. Charles Avenue
40th Floor
New Orleans, LA 70170

504.585.7641 | clafourcade@gamb.com

Mobile: 504.251.2441

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admissions

  • 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

education

  • Loyola University New Orleans College of Law, J.D. 1995
  • Loyola University New Orleans, B.A. cum laude 1992
Rated by Super Lawyers 2023

Caroline Lafourcade is a Board Certified Tax Law Specialist—as certified by the Louisiana Board of Legal Specialization—and has more than 28 years of 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.

Caroline serves as Chair to the 2023-2024 Louisiana Board of Legal Specialization Tax Law Advisory Commission. The board was established by the Louisiana Supreme Court and is charged with overseeing existing legal specialty areas and assisting consumers in finding a lawyer who has demonstrated ability and experience in specialized fields of law.

From 2020 to 2021, Caroline served as one of 13 members of the S.R. 22 Misclassification of Employees Task Force, established by the Legislature to study and make recommendations for changes to state laws to minimize worker misclassification in Louisiana. She previously served as chair of the Tax Section of the Louisiana State Bar Association.

  • Represented taxpayers before the Louisiana Board of Tax Appeals and in state district court in disputes with the Louisiana Department of Revenue and local tax collectors involving substantial claims for refund of overpayments and assessments of sales and use tax
  • 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 installment 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

  • Louisiana Board of Legal Specialization Tax Law Commission, Chair (2023-2024)
  • Member, S.R. 22 Louisiana Worker Misclassification Task Force (2020-2021)
  • 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

  • Named a 2023 Women of the Year Honoree by New Orleans CityBusiness
  • Named a 2022 Leadership in Law Honoree by New Orleans CityBusiness
  • Selected to Louisiana Super Lawyers, Super Lawyers (Thomson Reuters), 2024
  • Listed in The Best Lawyers in America® for Litigation - Trusts and Estates, Litigation and Controversy - Tax, Tax Law, and Trusts and Estates; listed in Best Lawyers since 2013
  • Rated Martindale-Hubbell® A-V Preeminent™

NEWS

PUBLICATIONS

  • Revitalized Superfund Excise Taxes go into effect July 1, 2022Drill Deeper Blog, May 17, 2022
  • Efforts to Reduce Louisiana Oil and Gas Severance Taxes Stalled in 2020 Regular SessionDrill 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

Caroline Lafourcade is a Board Certified Tax Law Specialist—as certified by the Louisiana Board of Legal Specialization—and has more than 28 years of 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.

Caroline serves as Chair to the 2023-2024 Louisiana Board of Legal Specialization Tax Law Advisory Commission. The board was established by the Louisiana Supreme Court and is charged with overseeing existing legal specialty areas and assisting consumers in finding a lawyer who has demonstrated ability and experience in specialized fields of law.

From 2020 to 2021, Caroline served as one of 13 members of the S.R. 22 Misclassification of Employees Task Force, established by the Legislature to study and make recommendations for changes to state laws to minimize worker misclassification in Louisiana. She previously served as chair of the Tax Section of the Louisiana State Bar Association.

Rated by Super Lawyers 2023

  • Business Transactions and Entity Formation and Governance
  • Commercial Financing and Secured Transactions
  • Commercial Litigation
  • Corporate and Securities Litigation
  • Mergers, Acquisitions and Divestitures
  • Real Estate and Commercial Leasing
  • Tax - Business and Individuals
  • Tax - Federal
  • Tax - State and Local
  • Trusts and Estates
  • Chemical, Industrial and Manufacturing
  • Construction
  • Energy and Natural Resources
  • Real Estate
  • NEWS

    PUBLICATIONS