The Collection Process

Occasionally it is necessary for the Indiana Department of Revenue (DOR) to issue bills for unpaid taxes. If your account falls into the collection process, it is important to understand each billing stage and its deadline. For more information call (317) 232-2165.

Stages of Collection

The stages of collection are:

Please click the appropriate link above for further important information related to each stage. The "demand notice for payment" link includes information about possible remedies to address the demand before it becomes a warrant for collection of tax.

Payment

DOR accepts several forms of payment.

Form of Payment Pay Online Pay by Phone
MasterCard https://dorpay.dor.in.gov/ (866) 729-4682
Visa https://dorpay.dor.in.gov/ (866) 729-4682
American Express www.officialpayments.com (866) 729-4682
Electronic check https://dorpay.dor.in.gov/ Not Available

A convenience fee based on the payment amount applies to all electronic payments.

To pay you will need:

  • A copy of your bill with your case number
  • Tax identification (TID) and/or liability number
  • Credit card information and payment amount
  • If paying by electronic check, you will need both your routing and account number
You may also mail a check or money order made payable to DOR at:

Indiana Department of Revenue
P.O. Box 595
Indianapolis, IN 46206-0595

For current balance due on any individual or business tax liability, you may call the automated information line at (317) 233-4018, Monday through Saturday 7 a.m. to 10 p.m.

You will need to have your taxpayer identification number or Social Security number and the liability number or warrant number. This information is available from any of the previous notices that you have received.

If a faulty payment is submitted such as a bad check, a penalty will be incurred.

Set Up a Payment Plan

DOR has an online payment system through INtax that allows taxpayers to set up a payment plan and or pay their bill in full.

Taxpayers who owe $100 or more can use the INtax system, but they must pay ten percent down toward their total tax debt. In addition, they will still incur the ten percent penalty and will accrue interest until the tax debt is paid in full.

Anyone who owes is strongly encouraged to pay their bill in full to avoid further penalty and interest.

Payment plans can be set for 12 and 24-month increments, depending on the amount of the tax bill. Hoosiers wishing to take advantage of this option can find out if they are eligible by accessing INtax

For more information about setting up a payment plan with DOR, you may contact us at: 317-232-2165, Monday through Friday 8 a.m. - 4:30 p.m., EST.

Exceptions

There are exceptions for the amount of the penalty for specific tax types. If you have additional questions on the exceptions for penalties you may call 317-233-4018.

The Appeal Process

You may protest a Proposed Assessment Bill by sending a written request and a copy of the bill to DOR within 60 days of the bill date. The protest request letter should detail the reason for your protest and be signed and dated.

To protest only the penalty, use the same process. The protest letter should also include the specific reason for protesting only the penalty.

Representation

You may represent yourself or choose someone else you feel is qualified. DOR must have a completed power of attorney form to discuss your account with anyone other than you. You can use the Power of Attorney (POA-1) form or the Internal Revenue Service form. If you use the IRS form, the appropriate state information must be provided.

Hearings

If you are unable to resolve the protest after initially contacting DOR, you may request a hearing by writing to the department’s legal division at:

Indiana Department of Revenue
Legal Division
P.O. Box 1104
Indianapolis, IN 46206-1104

The protest will not be settled at the hearing. Within 60 days of the hearing DOR will issue a decision in a Letter of Findings. If, during the hearing, you find that you need additional time to gather facts, we may continue the hearing until all the facts can be supplied.

Appeals to the Tax Court

If you disagree with the result of the Letter of Findings, you may appeal to the Indiana Tax Court within 60 days. You may either:

  • Request the court to prevent DOR from collecting the tax. However, interest will continue to accrue on the tax due; or
  • Have paid the tax and your claim for refund was denied based on the Letter of Findings: you may then appeal directly to the tax court. You have 90 days from the date a refund claim was denied to file suit.
  • More on appeals