In Indiana, the Access to Public Records Act (APRA) grants people the right to request or access information on the “affairs of government and the official acts of those who represent them as public officials and employees.” (IC 5-14-2-1).
DOR’s Legal Services team manages and responds to all public records requests in accordance with APRA to protect taxpayer information. (IC 5-14-3 and 6-8.1-7).
Submit a request
Before submitting a request using DOR’s APRA Portal, review the FAQs on this page. Individuals may request agency public records, including writings, reports, maps, audio recordings, and photos that are specific to DOR.
Generally, a records request must identify the record being requested. (IC 5-14-3-3). Not every request for DOR records may be granted, as every request is not considered a public records request. DOR will notify the requester if a request does not fall under APRA.
A public records request can only be granted if the record exists and is not exempt from disclosure. A public records request cannot include future records. APRA does not provide the requester with the ability to get answers to certain questions regarding the information, nor interpret data. DOR is not obligated to create a public record to answer an inquiry.
Legal Services
Indiana Department of Revenue
Legal Division
100 N. Senate Avenue, N248, MS110
Indianapolis, IN 46204-2253
Subpoenas & Court Orders
A subpoena is a document requesting an individual to appear in court and/or provide evidence/documents.
DOR will not disclose confidential taxpayer information in response to a subpoena and will advise the requester that a judicial order is required.
A court order is an instruction stating what an individual can or cannot do.
A judicial order is a decision issued by a judge after reviewing all presented facts and evidence. DOR cannot disclose confidential taxpayer information unless it is required by a judicial order (IC 6-8.1-7-1 (a).
People already involved in active litigation may obtain confidential DOR records by filing a motion to compel (i.e., a request for a judicial order) under Rule 37 of the Indiana Rules of Trial Procedure (IRTP) or Rule 37 of the Federal Rules of Civil Procedure (FRCP). People seeking the disclosure of confidential information outside the context of ongoing litigation would need to file a lawsuit in court, and to obtain a judicial order, the judge must issue an order granting DOR’s disclosure of confidential information.
People seeking disclosure of confidential taxpayer information from DOR should email copies of all relevant papers to dorlitigation@dor.in.gov.
The judicial order should allow DOR at least 30 to 60 days to respond.
People involved in active litigation can file a motion to compel (i.e., a request for a judicial order) under Rule 37 of the Indiana Rules of Trial Procedure and Rule 37 of the Federal Rules of Civil Procedure if litigation involving the confidential information being requested is not already active.
After filing a motion to compel, send DOR a copy of the motion and any other court documents used to support it. Also, send DOR a copy of the judicial order if one is granted.
Litigation
Indiana Department of Revenue
100 N. Senate Avenue, N248, MS102
Indianapolis, IN 46204-2253
dorlitigation@dor.in.gov
Law Enforcement Requests & DOR's Special Investigations Unit
A law enforcement request is an order for information or testimony issued by a government agency.
DOR’s Special Investigations Unit (SIU) processes informational inquiries, judicial orders, subpoenas, criminal cases and investigations from the following:
- City and county agencies
- Federal agencies
- Law enforcement agencies
- Law enforcement officials for other state agencies
- Other state tax departments
Formal and informal requests require a letter from an agency head to be submitted and addressed to DOR’s Director of Investigations. Emails must be encrypted. After sending the request to DOR, the requester must agree to keep the information from DOR confidential and solely used for official purposes before receiving the information (IC 6-8.1-7-1). Informal disclosure requests are not certified. However, subpoenas or other court orders will be certified.
All requests are fulfilled in the order they are received. Specific deadlines should be noted in the request.
Requests sent by mistake will be forwarded to DOR Legal Services for review. Any requests that are incorrectly directed to DOR SIU will be forwarded to DOR Legal Services or DOR Litigation for review.
Special Investigations Unit
Indiana Department of Revenue
100 N. Senate Avenue, MS110
Indianapolis, IN 46204-2253
investigations@dor.in.gov
Public Records Request FAQs
- Who should I contact if I would like my personal tax information, or if I have a valid Power of Attorney on file and need my client’s tax information?
- When do I need to submit a request?
Submit a request when you want to inspect or receive a copy of a record from DOR.
- How do I submit a public records request?
Submit all public records requests 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,” a reasonable effort will be made 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 or falls into another category. If the request is not an APRA, DOR will notify you and/or provide proper DOR contact information for your inquiry, etc.
If your request is determined to be an APRA:
- If you submitted your request in person or by telephone, you will receive an acknowledgment from DOR within 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 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. (IC 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, 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 explaining why the record may not be disclosed to you. (IC 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?
DOR does not currently charge any fees for copying or production 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.
Law Enforcement Requests & DOR's Special Investigations Unit: FAQ
- Who should contact the SIU Division for disclosure requests?
Federal law enforcement officials (i.e., FBI, DEA), local law enforcement (police and prosecutors), and other government agents conducting background investigations may contact the SIU Division for disclosure requests.
- How long will it take the SIU Division to complete my disclosure requests?
The SIU Division’s goal is to process disclosure requests within 30 business days of receipt. Larger requests may have a longer processing time.
- What if I need to submit a request to be used in a criminal court case?
Email subpoena requests as encrypted to the Investigations team or by mail.
- What do I need to include in my official requests?
A request submitted to the SIU Division must:
- Be written on the letterhead of your agency and division
- Be signed (including the name of your agency head)
- Be signed (including the name of your agency head); contact information included (email, phone, number, etc.)
- Include a description of the information request, the names of any businesses, individuals, or parties involved in your criminal investigation
- Include FID (federal tax identification number)
- Include SSN (Social Security numbers)
- Include TID (state tax identification number)
- Include applicable addresses (current and prior addresses)
- Include Indiana tax documents/information you are requesting
- Do I need to include Date of Birth (DOB)?
A DOB is not required for disclosure requests. DOR disclosure officers cannot look up information solely using a DOB. Further identifiable information is needed to complete requests.
Motor Carrier Services: FAQ
- What is the USDOT-FMCSA?
As part of the U.S. Department of Transportation (USDOT), the Federal Motor Carrier Safety Administration (FMCSA) assists in developing and enforcing safety regulations to reduce crashes, injuries, and fatalities involving large trucks and buses.
A carrier may use the FMCSA portal to:
- Apply or edit their account (USDOT and/or MC number)
- Pay fines by viewing their company snapshot (shows general USDOT information such as inspections, crashes, and the carrier safety ratings)
- Access DataQ’s (or protest citations linked to a carriers USDOT number to determine carrier authority status and history)
- FMCSA forms
- UCR (Unified Carrier Registration)
- Shipper verification of carrier hazardous material safety permits
- FMCSA information for carriers (i.e., updates, changes, pertinent information)
- How can I find or request information regarding USDOT numbers for a carrier over 11,000 lbs.?
USDOT-FMCSA has this information.
Safety and Fitness Electronic Records (SAFER), a starting point for most carriers, offers a variety of information regarding all facets of FMCSA, including the company snapshot as a concise electronic record of a company’s identification, size, commodity information, and safety record, including the safety rating (if any), a roadside out-of-service inspection summary, and crash information.
The company snapshot is available for free via an ad-hoc query (one carrier at a time). If you only have the USDOT number, you can look up the carrier's name. If you only have the carrier's name, you can look up the USDOT number. The USDOT number is often found on a vehicle’s cab door.
- Where can one obtain a USDOT number for a company?
USDOT numbers can be obtained online from the FMCSA Registration page.
SAFER does not keep any historical company safety rating data, only the most current data as of the most recent load. Only the most recent reviews are displayed, all reviews are in the snapshot data available to authorized users. Inspection and crash counts displayed on the company snapshot page are for the previous 24-month period prior to the most recent weekly calculation of the counts. Vehicle Inspection Reports (only available to authorized individuals) are removed from the database after 180 days.
USDOT-FMCSA Contact
Federal Motor Carrier Safety Administration
1200 New Jersey Avenue, SE Washington, DC 20590
1-800-832-5660
fmcsa.dot.gov