NOTICE: IC § 4-22-7-7 permits the publication of this document in the Indiana Register. The publication of this document provides the general public with information about the Indiana Department of Revenue's official position concerning a specific set of facts and issues. The "Holding" section of this document is provided for the convenience of the reader and is not part of the analysis contained in this Final Order Denying Refund.

Individual's refund claim was properly denied because it was made outside the statute of limitations for claiming a refund.

I. Individual Income Tax Refund - Statute of Limitations.

Authority: IC § 6-8.1-9-1.

Taxpayer seeks a refund of Indiana individual income tax.

Taxpayer is an individual resident of Indiana. In April of 2019, Taxpayer received notice from the Indiana Department of Revenue ("Department"), that the claim for refund she filed on her 2014 Indiana Individual Income Tax Return ("IT-40"), had been denied. Taxpayer protested and chose to waive her right to a hearing. Therefore, this Final Order Denying Refund results from the information provided by Taxpayer in her protest letter and other information provided in the file. Additional facts will be provided as necessary.

I. Individual Income Tax Refund - Statute of Limitations.

Taxpayer filed her 2014 IT-40 on April 8, 2019. On her IT-40, Taxpayer claimed a refund. The Department denied the refund as the request fell outside of the statute of limitations to claim the refund. The Department informed Taxpayer of its decision in a letter dated April 11, 2019. The letter stated that Taxpayer had "60 days from the date of this letter to file a written protest with the [D]epartment." In other words, Taxpayer had until June 10, 2019 to file her protest. Taxpayer filed her protest on June 11, 2019. Thus, Taxpayer's protest was late.

However, even if Taxpayer's protest had been timely, Taxpayer's claim for refund is rightly denied under Indiana law. The Indiana Code affords taxpayers a statutory right to file a claim for refund. IC § 6-8.1-9-1(a) provides, in relevant part:

Accordingly, a taxpayer can claim a refund for excess income taxes remitted as long as they file the request within three years of the income tax remittance or due date of the return, whichever is later. The 2014 IT-40 was due on April 15, 2015. Three years from that date is April 15, 2018. Taxpayer filed her 2014 IT-40 on April 8, 2019. Therefore, Taxpayer's claim for refund fell outside of the statutory three year period in which a Taxpayer may claim a refund.

In her protest letter, Taxpayer claims that she filed her 2014 IT-40 on June 6, 2017. However, according to the Department's records, Taxpayer's 2014 IT-40 was filed on April 8, 2019. If Taxpayer can prove that she indeed filed her 2014 IT-40 on June 6, 2017 as she claims, the Department may be willing to reconsider its position. Until such time, Taxpayer's protest is respectfully denied.

Because Taxpayer's refund request fell outside of the statute of limitations, Taxpayer's protest is denied.

July 26, 2019