Baton Rouge, LA: Soldier seeks pro bono help with tax and residency issue

Friday, February 28, 2020

  • Location: Baton Rouge
  • Organization: ABA Military Pro Bono Project (Louisiana)
  • Contact:
  • Case Number: 22600

An Army servicemember seeks pro bono assistance with a tax issue. The servicemember entered active duty in Louisiana many years ago. He now would like to retire in another state, but the Louisiana Department of Revenue insists that he is still a resident of the state and must pay taxes because Louisiana was his "home of record when entered active duty." He and his wife have lived in another state for several years, and have the right to vote, purchase a firearm, and serve on a jury in the other state. However, because the Soldier’s home of record was Louisiana when he entered active duty, he will be considered a Louisiana resident for tax purposes indefinitely. The Soldier seeks to defend his case against the LDR. This is a case that could potentially have a positive impact for all servicemembers who enter active duty in Louisiana.