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Caroline Lafourcade
Main image for Caroline Lafourcade

CAROLINE LAFOURCADE

Shareholder

,
New Orleans
T  504.556.4035
F  504.299.6131
cdlafourcade@liskow.com
Connect with me
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Practices

  • Tax
  • Estate Planning & Succession Administration
  • Wills, Trust, & Estate Disputes
  • Corporate

Assistant

Becky Bateman

504.556.4111

“I find great satisfaction in guiding clients through the complexities of federal and Louisiana state taxes. Whether it’s resolving IRS disputes, managing state audits, or assisting with estate planning, I enjoy crafting personalized solutions to meet each client’s unique needs. My involvement in various tax law commissions and task forces underscores my dedication to maintaining high standards in tax practice and legislation, while also keeping me at the forefront of tax law developments. This enables me to guide clients more effectively.”

Overview

Caroline Lafourcade is a Board-Certified Tax Law Specialist—as certified by the Louisiana Board of Legal Specialization—and leader in the Louisiana tax law bar.  With nearly 30 years of experience, Caroline advises individuals and businesses on federal taxation and Louisiana state and local tax matters. She works with clients in various industries, including construction, energy, real estate development, and chemical, industrial, and manufacturing sectors.

Caroline’s extensive experience includes navigating federal tax disputes at every stage, from examinations to administrative appeals and litigation with the Internal Revenue Service. She represents clients in state and local tax audits, administrative appeals, and litigation before the Louisiana Board of Tax Appeals and state courts. Her experience covers a wide range of tax types, including income tax, sales and use tax, severance tax, and ad valorem property tax.

Caroline also assists clients with business formation and planning and provides guidance on estate planning to safeguard and manage assets, as well as advising on the administration of complex estates and successions.

Caroline serves as chair of the 2023-2024 Louisiana Board of Legal Specialization Tax Law Advisory Commission, where she is charged with maintaining the integrity and standards of tax practice for specialists in Louisiana. She was also selected by the Louisiana Department of Revenue as the tax law delegate for the S.R. 22 Misclassification of Employees Task Force, established to study and make recommendations for changes to state laws to minimize worker misclassification in Louisiana, where she drafted the legislation that was ultimately enacted.  Caroline also previously served as chair of the Tax Section of the Louisiana State Bar Association.

Talks about

#taxlaw #federaltax #statetax #taxlitigation #estateplanning

Professional

Board Certified Tax Law Specialist—as certified by the Louisiana Board of Legal Specialization

Professional

Serves as Chair of the 2023-2024 Louisiana Board of Legal Specialization Tax Law Advisory Commission

Professional

Selected by the Louisiana Department of Revenue as the tax law delegate for the S.R. 22 Misclassification of Employees Task Force

Notable Experience

  • 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 advice on maintaining tax-exempt status.
  • Represented and advised clients with respect to sales of businesses and assets.

Involvement

Professional

  • Louisiana Board of Legal Specialization Tax Law Advisory Commission, Chair, 2023 – 2024
  • Louisiana State Bar Association, Tax Section, Chair, 2014 – 2015; Vice-Chair, 2013 – 2014; Secretary/Treasurer, 2011 – 2013; Program Chair, 2010 – 2011
  • S.R. 22 Misclassification of Employees Task Force, Member, 2020 – 2021
  • American Bar Association, Section of Taxation, Membership Committee
  • New Orleans Bar Association, Tax Law Committee
  • Institute for Professionals in Taxation, Member

Recognition

  • Chambers USA – (Band 2)  Corporate/M&A: Tax, 2025
  • Louisiana Super Lawyers, 2024-2025
  • New Orleans CityBusiness’ Women of the Year Honoree, 2023
  • New Orleans CityBusiness’ Leadership in Law Honoree, 2022
  • The Best Lawyers in America®, Litigation - Trusts and Estates, Litigation and Controversy - Tax, Tax Law, and Trusts and Estates, 2013 – 2026
  • Rated Martindale-Hubbell® A-V Preeminent™

 

Credentials

Education

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

Bar Admissions

  • Louisiana, 1995

Court Admissions

  • U.S. Court of Appeals, Fifth Circuit
  • U.S. District Court, Eastern District, Louisiana
  • U.S. District Court, Western District, Louisiana
  • U.S. Tax Court

Presentations

  • “The Season of SALT: Louisiana State and Local Tax Reform Roundup,”74th Annual Tulane University Tax Institute, November 20, 2025, New Orleans, LA
  • “Big Beautiful Panel: Legal Update,” Gulf States Renewable Energy Industries Association’s Renewable Industry Summit, November 14, 2025, New Orleans, LA
  • "State and Local Tax Developments," Liskow's CPA Seminar, October 21, 2025, Metairie, LA
  • “Louisiana Tax Reform & Other Tax Law Changes Enacted During the 2024 3rd Extraordinary Session and the 2025 Regular Session," ACC CLE Luncheon, September 19, 2025, New Orleans, LA
  • "Estate Planning under the One Big Beautiful Bill Act & Using Trusts for Income Tax Savings," New Orleans Estate Planning Council, September 9, 2025, New Orleans, LA
  • "Louisiana Legislative Update," Liskow Trustee Seminar, July 19, 2025, New Orleans, LA
  • "Estate Planning for Digital Assets," Liskow Estate Planning Seminar, May 21, 2025, Metairie, LA
  • "Louisiana's Recent Tax Reform Update," Liskow 2025 Tax Update Lunch & Learn, May 19th, 2025, Houston, Texas
  • "Updates from the Louisiana Tax Bill and the Tax Implications from the Presidential Election," OMSA Winter Conference, 2024
  • “Recent Developments in State and Local Tax,” Liskow CPA Seminar, October 21, 2024, Metairie, LA
  • “Recent Developments,” Liskow Tax & Trust Seminar, July 24, 2024, New Orleans, LA
  • "Constitutional Issues in Local Taxation," American Bar Association Tax Section 2019 Fall Meeting, October 4, 2019
  • "Louisiana Severance Tax Litigation Update," Council of Petroleum Accountants Society-New Orleans, February 21, 2018

Publications

  • "IRS Publishes 100% Bonus Depreciation Guidance," Liskow's Perspectives, January 16, 2026
  • "Louisiana’s New Combined State and Local Sales Tax Return Set to Be Available for Filing on February 1, 2026," Liskow Perspectives, January 12, 2026 
  • "IRS Withdraws Proposed Regulations on Relief from Joint and Several Liability and Community Property Rules," Liskow's Perspectives, December 12, 2025
  • "IRS Proposal to Withdraw Basis-Adjustment Disclosure Rules Moves to White House Review," Liskow Perspectives, December 8, 2025
  • "LDR Issues New Electronic Filing and Payment Mandates Effective Next Year," Liskow's Perspectives, December 5, 2025
  • "LDR Updates Sales and Use Tax on Digital Products and Related Services Guidance Document," Liskow Perspectives, December 4, 2025
  • "Tax Court Holds Policy Loan Discharge on Terminated Life Insurance Contracts Creates Taxable Income," Liskow Perspectives, November 25, 2025
  • "IRS Issues Comprehensive Guidance on New Deductions for Tips and Overtime: Key Takeaways from Notice 2025-69," Liskow Perspectives, November 25, 2025
  • "IRS Issues Safe Harbor Allowing Investment Trusts to Stake Digital Assets Without Losing Favorable Tax Status," Liskow Perspectives, November 14, 2025
  • "Louisiana Department of Revenue Issues Guidance on Separate Reporting of Sales and Occupancy Taxes for Accommodations Intermediaries," Liskow Perspectives, October 30, 2025
  • "Unpacking Louisiana’s FastSites Program," Liskow Perspectives, October, 29, 2025
  • "IRS Provides Interim Penalty Relief for Remittance Transfer Providers," Liskow Perspectives, October 15, 2025
  • "Louisiana Clarifies Sales Tax Treatment of Delivery, Freight, and Transportation Charges," Liskow Perspectives, October 8, 2025
  • "IRS Adds Chemicals to Taxable Substances List," Liskow Perspectives, October 7, 2025
  • "Louisiana Department of Revenue Explains Sales Tax Cap for Boats Registered in the State," Liskow Perspectives, September 29, 2025
  • "Louisiana Governor Introduces Strategic Economic Development Initiatives," Liskow Perspectives, September 19, 2025
  • "IRB Provides Clarity on R&E Expenditures Procedure and Republishes Inflation Adjustments for Clean Energy Credit," Liskow Perspectives, September 17, 2025
  • "Federal GENIUS Act Could Spur Adjustments to Louisiana Law," State Affairs, August 11, 2025
  • "Louisiana Department of Revenue Provides Guidance Regarding Recent Sales Tax Changes," Liskow's Gulf Coast Business Law Blog, August 19, 2025
  • "La. Department of Revenue Addresses Changes to Contractor Exemptions for PILOT Agreements," Liskow's Gulf Coast Business Law Blog, August 14, 2025
  • "IRS Expands List of Substances Subject to Superfund Excise Taxes," Liskow's Gulf Coast Business Law Blog, August 12, 2025
  • "Court of Chancery of Delaware Validates Asset Protection Trust Laws," Liskow's Gulf Coast Business Law Blog, August 11, 2025
  • "Treasury Revokes Rule Requiring Decentralized Finance (DEFi) Reporting," Liskow's Gulf Coast Business Law Blog, August 4, 2025
  • "The GENIUS Act Seeks to Provide a Framework for Stablecoin Regulation," Liskow's Gulf Coast Business Law Blog, July 28, 2025
  • "One Big Beautiful Bill Imposes an AGI Floor on Charitable Contributions Deductions," Liskow's Gulf Coast Business Law Blog, July 7, 2025
  • "President Trump Signs One Big Beautiful Bill Act," Liskow's Gulf Coast Business Law Blog, July 7, 2025
  • "Governor Landry Signs Act Revising the “Ships and Ships’ Supplies” Exemption," Liskow's Gulf Coast Business Law Blog, July, 3, 2025
  • "Louisiana Legislature Takes Another Shot at Reforming Tax Section of State Constitution with Two Proposed Constitutional Amendments," Liskow's Gulf Coast Business Law Blog, June 17,2025
  • "Louisiana Severance Tax Law Changes – A Win for Oil & Gas," Liskow's Gulf Coast Business Law Blog, June 17, 2025
  • "Governor Landry Signs Act 44 to Modify the Film Production Tax Credit Program," Liskow's Gulf Coast Business Law Blog, June 10,2025
  • "Louisiana Expands Marketplace Facilitator Definition to Include Accommodations Intermediaries," Liskow's Gulf Coast Business Law Blog, June 9, 2025
  • "SCOTUS Holds That Excluding Catholic Charities From Religious Unemployment Tax Exemption Violates First Amendment," Liskow's Gulf Coast Business Law Blog, June 6, 2025
  • "House Tax Bill Draft Calls for Raising $30,000 SALT Deduction Limit," Liskow's Gulf Coast Business Law Blog, May 12, 2025
  • "IRS Eliminates Guidance Items," Liskow's Gulf Coast Business Law Blog, April 15, 2025
  • "Proposed Severance Tax Legislation," Liskow's Gulf Coast Business Law Blog, April 7, 2025
  • "LDR Clarifies Sales and Use Tax Treatment for the Rental of Equipment with an Operator," Liskow's Gulf Coast Business Law Blog, April 7, 2025
  • "Status of Tax Reform in Louisiana," Liskow's Gulf Coast Business Law Blog, March 31, 2025
  • "LDR Provides RIB Retaining Certain Sales and Use Tax Exemptions Inadvertently Repealed by State Tax Reform Measures," Liskow's Gulf Coast Business Law Blog, January 27, 2025
  • "Louisiana Tax Changes to Take Effect January 1," Liskow's Gulf Coast Business Law Blog, December 30, 2024
  • "Elimination of Louisiana’s Net Capital Gains Deduction from Income Tax," Liskow's Gulf Coast Business Law Blog, December 10, 2024
  • "Eastern District of Texas Issues Nationwide Injunction Against the BOI Reporting Requirements of the Corporate Transparency Act," Liskow's Gulf Coast Business Law Blog, December 3, 2024
  • "Proposed Changes to Louisiana Severance Tax Scheme," Liskow's Gulf Coast Business Law Blog, November 14, 2024
  • "Louisiana Extends Certain Filing and Payment Deadlines Due to Hurricane Francine," Liskow's Gulf Coast Business Law Blog, September 16, 2024
  • "IRS Extends Filing Deadlines for Taxpayers in Louisiana due to Hurricane Francine," Liskow's Gulf Coast Business Law Blog, September 13, 2024
  • "IRS Provides Details of the Second Employee Retention Credit Voluntary Disclosure Program," Liskow's Gulf Coast Business Law Blog, August 23, 2024
  • "SCOTUS Holds that Life Insurance Proceeds Used to Finance Stock Purchase Agreements Do Increase the Value of Closely Held Corporations for Estate Tax Purposes," Liskow's Gulf Coast Business Law Blog, June 7, 2024
  • Revitalized Superfund Excise Taxes go into effect July 1, 2022, Drill Deeper Blog, May 17, 2022
  • 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
  • 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

WHAT’S TRENDING WITH Caroline

  • News
    11.11.25
    Liskow Attorney Caroline Lafourcade and Cheryl Kornick Secure Significant Tax Savings in Louisiana for Kellogg Brown & Root, LLC
    less than a minute
  • News
    09.26.25
    Louisiana Department of Revenue Explains Sales Tax Cap for Boats Registered in the State
    less than a minute
  • News
    09.17.25
    IRB Provides Clarity on R&E Expenditures Procedure and Republishes Inflation Adjustments for Clean Energy Credit
    less than a minute
  • News
    09.03.25
    Caroline Lafourcade Featured in State Affairs
    less than a minute
  • Blogs
    07.08.25
    Eastern District of Texas Issues Nationwide Injunction Against the BOI Reporting Requirements of the Corporate Transparency Act
  • Blogs
    07.07.25
    One Big Beautiful Bill Imposes an AGI Floor on Charitable Contributions Deductions
    less than a minute
  • Blogs
    07.07.25
    President Trump Signs One Big Beautiful Bill Act
    2 minute read
  • Blogs
    07.03.25
    Governor Landry Signs Act Revising the “Ships and Ships’ Supplies” Exemption
    less than a minute
  • Blogs
    07.03.25
    Governor Landry Signs Act Revising the “Ships and Ships’ Supplies” Exemption
    2 minute read
  • Blogs
    06.17.25
    Louisiana Legislature Takes Another Shot at Reforming Tax Section of State Constitution with Two Proposed Constitutional Amendments
    2 minute read
View All
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