LAC 69:I.307. The Petition

A. The petition shall be comprised of numbered paragraphs of facts, and end with a prayer for the relief sought. B. If the petition is an appeal for a redetermination of an assessment, a copy of the assessment shall accompany the petition and all copies of the petition. If the petition is for a determination of an overpayment, and the secretary has denied the request for a refund of the overpayment, then a copy of the secretary's denial shall accompany the petition and all copies of the petition.