In a recent Louisiana Supreme Court ruling, the Court agreed that the state’s Department of Revenue did not have binding permission to waive the taxpayer’s statute of limitations. The Louisiana Department of Revenue had obtained permission to review records from expired periods, but the taxpayer argued that the specific employee did not have the authority to do so. The high court of Louisiana agreed. (Bridges v. Hertz Equipment Rental Corp., Louisiana Supreme Court No. 08-C-0400)