Public Records Requests
In Indiana, the Access to Public Records Act (APRA) allows 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).”
The Indiana Department of Revenue Legal Services department 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). You can find descriptions of the types of records DOR manages and responds to on this page.
Some public records may not be disclosed.
Before submitting a request using the DOR APRA Portal, DOR recommends you review the frequently asked questions on this page.
APRA allows the public to request all public records of a city or county agency, including writings, reports, maps, audio recordings, and photographs.
Generally, a request for records to DOR must identify the record being requested (IC 5-14-3-3). Every request for DOR records may not be granted, as every request is not considered a public records request.
APRA allows most records to be accessible to the public, although certain records may not be disclosed. (IC 5-14-3-4.4).
A public record’s request can be granted only if the information requested exists. APRA does not cover future records or allow a means by which to obtain answers to questions or information. DOR is not obligated to create a public record to answer an inquiry.
DOR will notify the requester if an inquiry for public information is not an APRA request.
Contact DOR Legal Services:
Indiana Department of Revenue
Legal Division
100 N. Senate Avenue, N248, MS110
Indianapolis, IN 46204-2253
DOR APRA Portal
Court Orders and Subpoenas
A court order is an instruction stating what an individual can or cannot do.
A subpoena is a document requesting an individual to appear in court and provide evidence or documents to be produced.
Except for the limited exceptions set forth in this statute, DOR cannot disclose confidential taxpayer information unless it is required by a “judicial order.” (IC 6-8.1-7-1).
A “judicial order” is a formal written order issued by a sitting judge, acting in an official capacity after being informed of the circumstances in writing by a document filed in court. People already involved in active litigation accomplish this by filing a motion to compel 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 to obtain a judicial order.
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 30 to 60 days to respond.
Serving preprinted form subpoenas with the preprinted stamp of a judge’s signature is common in civil litigation. Issued by the offices of court clerks, these forms are generally regarded as sufficient in civil litigation. This type of subpoena also does not constitute a “judicial order,” as no judge has considered the matter after being informed of the circumstances by a written document filed in court. (IC 6-8.1-7-1). For these reasons, DOR will not disclose confidential taxpayer information in response to the subpoena and will advise the requester that a judicial order is required.
Parties seeking a judicial order in court should:
- Serve DOR with a copy of the motion or other court papers filed requesting a judicial order, and do so concurrently with the filing of their judicial order request
- Serve DOR with a copy of the judicial order issued by the court.
DOR recommends you review the frequently asked questions on this page.
Contact DOR Litigation:
Indiana Department of Revenue
Litigation
100 N. Senate Avenue, N248, MS102
Indianapolis, IN 46204-2253
dorlitigation@dor.in.gov
Law Enforcement Requests
A law enforcement request is a formal written order for information or testimony issued by a government agency.
DOR’s Special Investigations Unit (SIU) handles law enforcement and criminal matter requests for legal disclosure, from law enforcement officials and authorized agents of:
- City and county agencies
- Federal agencies
- Law enforcement officials for other state agencies
- Other state tax departments
- Law enforcement agencies
SIU processes informational inquiries, judicial orders, and subpoenas pertaining to a criminal case or criminal investigations.
For formal and informal requests, Indiana Code requires a letter from an agency head to be submitted and addressed to DOR’s Director of Investigations. Sending your request in an encrypted format is recommended. The requestor must agree that the information DOR provides will be confidential and used solely for official purposes (IC 6-8.1-7-1). Informal disclosure requests are not certified.
- Subpoenas or other court orders will be certified.
- Requests are fulfilled in the order they are received. Specific deadlines should be noted in the request.
Any requests that are received in error and directed to SIU 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. Review DOR’s APRA webpage to see if your request is better suited for another division, agency, or entity.
Indiana Department of Revenue
Special Investigations Unit
100 N. Senate Avenue, MS110
Indianapolis, IN 46204-2253
investigations@dor.in.gov
Frequently Asked Questions
- 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); (iii) 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 DOB (Date of Birth)?
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.
FAQ: Motor Carrier
- 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.
Safety and Fitness Electronic Records (SAFER) is used as a starting point for most carriers, offering a variety of information regarding all facets of FMCSA.
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.
SAFER provides 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