Eligible taxpayers may request a tax warrant expungement for tax liabilities that have been resolved through the Indiana Department of Revenue (DOR).
Under IC 6-8.1-3 and IC 6-8.1-8-2, DOR will review requests for tax warrant expungements if the warrant was issued in error or the liabilities have been resolved and expunging the tax warrant may be in the best interest of the state.
To be eligible for a tax warrant expungement, all outstanding tax liabilities must be paid in full or otherwise resolved and the taxpayer must be current on all tax filings for the previous five years.
A determination of whether an expungement is in the best interest of the state may take into account any of the following factors:
- The age and amount of the tax liability;
- The taxpayer’s history of timely filing and voluntarily paying state tax liabilities;
- Whether the taxpayer is current on all other tax filings;
- Any other tax warrants or outstanding liabilities of the taxpayer;
- Whether the taxpayer received proper notice of the underlying liability;
- The taxpayer’s efforts to communicate with the DOR;
- The reasons for any delays in tax payments by the taxpayer;
- Whether the taxpayer owed the tax for which the warrant was issued;
- Whether the warrant was properly issued according to statute or DOR procedures;
- Whether the warrant is subject to any pending litigation.
Please note an expungement will not be granted if the warrant was issued based on a taxpayer’s fraudulent, intentional, or reckless conduct. Taxpayers must complete the Expungement Request Form and submit any documentation that may support the request.
Questions regarding your account may be forwarded to DOR at 317-232-2240.
Completed Expungement Request Forms and supporting documentation may be submitted to firstname.lastname@example.org or by mail:
Indiana Department of Revenue
Taxpayer Advocate Office
P.O. Box 6031
Indianapolis, IN 46206-6031