Appeals

The Indiana Department of Revenue (DOR) accepts written appeals up to 60 days from the date the proposed assessment or refund denial is issued. The 60-day deadline to file a written protest with DOR is required by statute and cannot be extended. More information can be found in the Indiana Department of Revenue’s Administrative Protest Guide.

State Protest Forms

Protest Submission Form (must accompany written protest) - State Form 56317
Protest Resolution Extension Request - State Form 56318
Power of Attorney (POA-1) - State Form 49357

Published Final Determinations

FinDOR

Frequently Asked Questions

What do I do to challenge a proposed assessment of tax by DOR?

You have a right to challenge a Proposed Assessment within 60 days of the date of the assessment letter. To challenge, you must send a written protest that explains the basis for your protest, the Protest Submission Checklist (see Forms below), and any supporting documentation to the following address:

Indiana Department of Revenue
Attn: Legal Division, MS 102
100 N. Senate Avenue, Room N248
Indianapolis, IN 46204

The Protest Submission Checklist will give you options on how you wish to approach your protest. By statute you have a right to request a hearing on your protest, but you also have other choices. For further information, please consult DOR's Protest Guide.


What do I do to challenge the DOR's denial of a claim for refund of tax?

You have a right to challenge a denied claim for refund of what you consider to be overpaid tax within 60 days of the date of DOR's denial. If you wish to do so, you must send a written protest that explains the basis for your protest, the Protest Submission Checklist and any supporting documentation to the following address:

Indiana Department of Revenue
Attn: Legal Division, MS 102
100 N. Senate Avenue, Room N248
Indianapolis, IN 46204

What is a hearing and how to I participate?

First you should know that the hearing process is informal in that it is not like a court hearing. A hearing is your opportunity to carefully, fully, and precisely define the legal and factual issues in dispute. It is also your opportunity and responsibility to provide DOR with a complete, well-organized record of all documents needed to support your position. You can provide that record before the hearing, during the hearing, or – if necessary – within a brief and well defined period of time following the hearing. If you request more than two weeks after the hearing to provide the additional documentation, you will be asked to fill out a form requesting an extension of time. Even though it is informal, it is your responsibility to show why you think the DOR’s position is incorrect.

If you choose to request an administrative hearing on your protest, the hearing officer assigned your protest will send you a letter scheduling the hearing.

The DOR has prepared a protest guide to help customers prepare for a hearing.

Where is my hearing held?

Unless you receive a notice stating otherwise, all DOR hearings are held at the DOR’s Central Office located in Room N248 on the 2nd floor of Indiana Government Center North, located at 100 North Senate Avenue, Indianapolis, IN 46204. Also, you may request a phone hearing if you prefer. If you wish to request a phone hearing you may contact the hearing officer assigned your protest at the number or email provided by the hearing officer, or call (317) 232-2100 if you have not been assigned a hearing officer.

Get directions from your favorite map site:
Google Maps  |  Yahoo! Maps  |  MapQuest

Is parking available?

Metered parking is available on several streets near the Indiana Government Center North, including Washington Street, Ohio Street, and New York Street.

State parking garages are located on Senate Avenue and Washington Street, where public parking may be available. If you park at one of the state parking garages, bring your ticket with you so that you can get it validated at DOR for free parking. Public parking is not available in these garages when the Indiana legislature is in session.

Parking is also available at Circle Centre Mall, located at 49 West Maryland Street, Indianapolis, IN 46204.