Reference Library
Your Rights and Responsibilities as an Indiana Taxpayer: The Taxpayer Bill of Rights
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All Hoosiers have certain rights and responsibilities that correspond to the Indiana tax laws. The Taxpayer Bill of Rights sets forth those rights and responsibilities for you.
- Quality Taxpayer
Service
The Department of Revenue has developed a two-part system to make sure you get help when you need it. We provide walk-in Taxpayer Assistance Centers, as well as a full service telephone staff.
The department has several District Offices throughout the state in addition to our main office in Indianapolis. Representatives at these sites will answer questions, assist you in filing your Indiana individual income tax returns, and provide any other general tax information you may need.
We have an automated information line where you can find out the status of your individual refund checks or hear answers to common tax questions. The number for the hot line is (317) 233-4018.
We offer assistance to the hearing impaired through special telephone equipment and large print forms for the visually impaired. The TDD number is (317) 232-4952.
- Preservation
of Your Rights
State law provides for a Taxpayer Advocate to make sure your rights are protected. The Indiana Tax Advocacy Office provides an avenue for the successful resolution of taxpayer problems that have not been resolved through normal channels. Hardships, Offers-in-Compromise and taxpayer complaints are also researched and resolved through the Advocacy program. The Advocate serves to facilitate resolution as a final resource for the taxpayer.
- Taxpayer Education
and Information
The Public Relations Division focuses on taxpayer education and information. Through the use of media and outreach programs, we hope to familiarize taxpayers with new legislative and administrative changes. Public Relations also works on internal education for department employees so that they can help you faster and more effectively.
- Fair Collection
Process
The department will provide notices (billings) when taxes are due. A brochure that explains the collection process in detail will be sent along with the liability notice issued by the department.
(Rights five through eight are part of the Department's collection process. Each right represents a step of our process.)
- Hearing Time
and Representation
You have the right to protest a liability. All protests must be in writing and received within the forty-five day protest period. If you protest a liability, the department may conduct a hearing on that case. You are entitled to be represented at your hearing when your case is presented. A decision will be made within sixty days unless you are notified that additional time is required.
- Demand Notices
If a liability is not paid or protested within sixty days of the first notice, we will issue a "Demand Notice" for payment before issuing a tax warrant. Demand Notices include:
- A ten (10) day notice to either pay the liability or prove reasonable cause for not paying the amount demanded.
- The statutory authority of the department to issue a tax warrant.
- The earliest date on which a tax warrant may be filed and recorded.
- The ways taxpayers
may prevent a lien against their property.
- Warrants for
Collection of Tax
If we do not receive a response to the Demand Notice, a warrant for the collection of tax will be issued. When a tax warrant is filed with your county clerk, it becomes a judgment lien (levy) against all your property within the county.
- Judgment Liens
Against Property
When a warrant is filed with your county clerk, it becomes a judgment lien or levy against your property in that county and a public record. The sheriff is responsible for collecting on a judgment lien. The amount of a judgment lien equals the amount of tax due, penalties, interest, a 10% collection fee, and the clerk's cost and damages. The sheriff may either sell your property or garnish your wages to collect the amount due.
The department may release a levy against property if the cost of selling it is greater than the tax liability or if the sale would not reduce the liability by either 10% or one thousand dollars ($1,000).
- Public Annual
Hearing and Department Report
The department conducts an annual hearing before July 1 of each year. The purpose of the hearing is to provide you with an opportunity to recommend changes in statutes and departmental policies, processes and procedures. An announcement about the public hearing is in the IT-40 Indiana Individual Income Tax Return Booklet.
We also submit a report to the Governor each year. This "Annual Report" includes areas with continuing problems, statistics about our audit process, and recommendations for improving taxpayer compliance and departmental administration.
Your responsibilities as an Indiana taxpayer:
- You should file your tax returns and pay any taxes due on time.
- You should notify us in writing when you have an address change.
- You should know the tax laws that relate to you as an individual or a business, and comply with those laws.
- You should contact us if you have any questions or concerns.
Remember the Indiana Department of Revenue is here to help you in any way possible, but you must first comply with the tax laws of the state.
