La. Admin. Code tit. 61 § III-301
Alternative Dispute Resolution-procedures for settling disputes by means other than litigation.
Arbitration-a binding process in which the department and taxpayer submit disputed issues and evidence to an arbitrator and a decision is rendered by the arbitrator.
Arbitrator-a neutral third party chosen by the department and taxpayer to hear their claims and render a decision.
Enrolled Agent-an 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.
Hearing-a 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.
Party-a taxpayer or department representative involved in an alternative dispute resolution process.
Secretary-the Secretary of the Louisiana Department of Revenue.
Session-the 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.
La. Admin. Code tit. 61, § III-301