Public and Other Legal Records Requests
- DOR
- Current: Public and Other Legal Records Requests
The Indiana Department of Revenue Legal Division: Legal Services section manages and responds to public records requests, subpoenas, court orders, and other requests for legal disclosure in accordance with the Indiana Access to Public Records Act (APRA) and state and federal confidentiality of taxpayer information protection laws. See Indiana Code sections 5-14-3 and 6-8.1-7.
DOR is committed to providing the greatest transparency to the public; however, some public records may not be disclosed under various circumstances or may be disclosed at the discretion of the agency in accordance with the law.
Before submitting a request using the DOR APRA Portal, review the frequently asked questions, which provide valuable insight into DOR records requests, below.
Indiana’s Access to Public Records Act (“APRA”), Indiana Code section 5-14-3-1 et seq., provides the framework for requesting information from a governmental agency. Moreover, APRA states that, “it is the public policy of the state that all persons are entitled to full and complete information regarding the affairs of government and the official acts of those who represent them as public officials and employees.” See Indiana Code section 5-14-3-1.
A request for records must identify with reasonable particularity the record being requested. Not every request for records can be granted, nor is every request for DOR information a public records request. The stated policy of APRA and its broad definition of public records make most records accessible to the public; however, APRA specifically excludes certain types of records from disclosure. For a public record request to be granted, the information requested must exist. APRA does not cover future records, nor is it a means to obtain answers to questions or information. DOR is not obligated to create a public record to answer an inquiry. If the request is not APRA, DOR will notify the requestor.
A judicial order (court order) is an official proclamation by a judge that defines the legal relationships between the parties to a hearing, a trial, an appeal, or other court proceedings. Such ruling requires or authorizes the carrying out of certain steps by one or more parties to a case. For disclosure of taxpayer information, a judicial order may be necessary. See Indiana Code section 6-8.1-7-1(a). DOR requests that a judicial order provide at least 30 to 60 calendar days to provide a response. To ensure prompt responses, the judicial order should also be emailed to PublicRecordsRequests@dor.in.gov.
Although typically drafted and filed by an attorney, a subpoena is an official request issued from a court. A subpoena may require DOR or an employee of DOR to do several things, including testifying at a trial or other proceeding, or produce records relevant to a legal matter. DOR may elect to block or cancel a subpoena in certain circumstances. These may include when the requesting party asks for privileged or confidential information, or when the subpoena does not allow enough time to respond. DOR requests that a subpoena provide at least 30 to 60 calendar days to provide a response. More time should be allotted for a physical appearance. See Indiana Code section 6-8.1-7-1(a). To ensure prompt responses the subpoena should also be emailed to PublicRecordsRequests@dor.in.gov.
- City and county agencies
- Federal Agencies
- Other State Agencies
- Other State Tax Departments
- Law enforcement agencies
- Note: DOR’s Investigations Department processes informational inquiries, judicial orders, and subpoenas pertaining to a criminal case or criminal investigations. For informal requests, Indiana Code requires a letter be submitted by an agency head, addressed to our DOR commissioner Robert J. Grennes, Jr. Additionally, the requestor will need to agree that the information DOR provides will be confidential and used solely for official purposes. See Indiana Code section 6-8.1-7-1. Documents produced pursuant to informal disclosure requests are not certified. Documents produced pursuant to a subpoena or other court order will be certified. Such requests are fulfilled in the order that they are received. If a requestor is up against deadline, note that in the request.
Contact DOR’s Investigations Division
Indiana Department of Revenue
Attn. Investigations Department
N. Senate Avenue, N181, MS110
Indianapolis, IN 46204-2253
investigations@dor.in.gov
Frequently Asked Questions
- I would like my own tax information, or I have a valid Power of Attorney on file and need my client’s tax information: who should I contact?
- When do I need to submit a request?
A request should be made any time you want to inspect or receive a copy of a record from DOR.
- How do I submit a request?
All requests must be made through the DOR APRA Portal.
- May I request records in the form of a list?
DOR, as a public agency, is not required to create a list to satisfy a public records request. However, if DOR maintains its records on an “electronic data storage system,” DOR will make a reasonable effort to satisfy a request for information from that system.
- What happens when I submit my request?
- DOR will determine if your request is an APRA request or falls into another category. If the request is not an APRA request, DOR will notify you and/or provide proper DOR contact information for your inquiry, etc.
- If your request is determined to be an APRA request:
- If you submitted your request in person or by telephone, you will receive an acknowledgment from DOR within twenty-four (24) hours of DOR receiving your request. However, you will still be required to complete the DOR Public Records Request Form. You will be contacted by a member of the Legal Services section to complete the form.
- If you submitted your request by mail, email, or fax, you will receive an acknowledgment from DOR within seven (7) calendar days of DOR receiving your request. If you did not submit a DOR Public Records Request Form, you will be contacted by a member of the Legal Services section to complete the form.
- Indiana law requires only an acknowledgment and not the actual production of records within these specified time periods.
- How long will it take to process my request?
- Requests are received and processed as promptly as possible by DOR.
- APRA requires a public agency to provide public records to a requester within a reasonable time after receiving a request. See Indiana Code section 5-14-3-3(b).
- The determination of what is a reasonable time for production of records depends on the public records requested and circumstances surrounding the request. Factors include but are not limited to the following: (1) the size of the public agency; (2) the size of the request; (3) the number of pending requests; (4) the complexity of the request; and (5) any other operational considerations that may reasonably affect the public records process.
- Who determines what records will be disclosed to me?
A member of DOR’s Legal Division: Legal Services section will review your request and decide, based on applicable law, as to whether records may be disclosed to you.
- How will I know if my request was denied?
- If your request is denied, you will receive a written response with an explanation as to why the record is not disclosable to you. See Indiana Code section 5-14-3-9(d).
- A denial will include a statement of the specific statutory reason for nondisclosure of the information and the name and title of the person responsible for the denial.
- Is there a cost for records that I request?
Currently, DOR does not charge any fees for production of copies of records.
- What is the difference between an APRA request and a Freedom of Information Act (FOIA) request?
- APRA is specific to the State of Indiana request for record disclosure.
- FOIA, 5 U.S.C. 552, provides any person the right to request access of federal agency records or information. The FOIA applies to records either created or obtained by a federal agency and under federal agency control at the time of the FOIA request. See information on Internal Revenue Service FOIA requests.
Indiana Department of Revenue
I Want To
- Find Indiana tax forms.
- Know when I will receive my tax refund.
- File my taxes as an Indiana resident while I am in the military, but my spouse is not an Indiana resident.
- Take the renter's deduction.
- Pay my tax bill in installments.
- Claim a gambling loss on my Indiana return.
- Have more time to file my taxes and I think I will owe the Department.