Becky Bateman

504.556.4111

Notable Experience

  • Secured a major win for Kellogg Brown & Root, LLC (KBR) at the Louisiana Board of Tax Appeals (BTA) in a dispute with a local tax collector regarding the scope of the manufacturing machinery and equipment (MM&E) exclusion from sales tax on materials and equipment used to construct an ammonia manufacturing facility. The case is only the second time that a Louisiana court has opined on the scope of the MM&E exclusion in Louisiana.
  • 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, Tax, 2024-2026
  • 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

  • “Tax Planning Opportunities Presented by OBBBA,” CPE@UNO, March 19, 2026, New Orleans, LA 
  • "Louisiana State & Local Tax Update," Gulf Coast Tax Executives Institute, New Orleans, LA, December 3, 2025
  • “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

What's Trending With Caroline