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Appeals

**Updated Notice relating to COVID-19 impact on DOR's Appeals Process**

Due to current circumstances, all written protests should still be filed electronically whenever possible. There will be a delayed response to any protests submitted by regular mail. Until further notice, all hearings will still be conducted by telephone or via web-assisted video conference. Customers will be notified of hearing dates when a hearing has been requested. For email submission information and other guidance, please refer to the information below.

The Department of Revenue temporarily modified its appeals process according to Executive Order 20-05 (March 19, 2020) which authorized state agencies to extend some statutory deadlines by up to an additional 60 days. These modifications will end on July 22, 2020, and the Department will resume its normal appeals process under IC 6-8.1-5-1 (for assessments) and IC 6-8.1-9-1 (for refunds).. The following Appeals deadlines apply:

Appeals
Any customer wishing to protest a tax assessment or denial of refund must file a protest with the Department no later than the statutory 60 days following the date of the assessment or denial of refund.

Rehearings
Any customer wishing to request a rehearing of a final determination must request a rehearing in writing no later than 30 days following the date the final determination was issued.

Tax Court
Any customer that disagrees with the Department’s final determination may appeal that decision to the Indiana Tax Court. The customer must file an appeal no later than 90 days following the date the Department issued its final determination, if the customer does not timely request a rehearing. If the customer timely requests a rehearing, then the customer must file an appeal no later than 90 days following the Department’s denial of the rehearing, or if the rehearing is granted by the Department, no later than 90 days after a supplemental final determination is issued. The Department will extend a customer's standard 90-day deadline to file in the Indiana Tax Court by an additional 90 days, as requested by customers, per IC 6-8.1-5-1(h)(2).

The Indiana Department of Revenue (DOR) accepts written appeals up to 60 days from the date the proposed assessment or refund denial is issued. The 60-day deadline to file a written protest with DOR is required by statute and cannot be extended. More information can be found in the Indiana Department of Revenue’s Administrative Protest Guide. Information on state protest forms, assessment of tax, denial of claim for a refund, and hearing information can be found below.

State Protest Forms

Protest Submission Form (must accompany written protest) - State Form 56317
Protest Resolution Extension Request - State Form 56318
Power of Attorney (POA-1) - State Form 49357

Published Final Determinations

FinDOR

Frequently Asked Questions

What do I do to challenge a proposed assessment of tax by DOR?

You have a right to challenge a Proposed Assessment within 60 days of the date of the assessment letter. To challenge, you must send a written protest that explains the basis for your protest, the Protest Submission Form (see State Protest Forms above), and any supporting documentation to the following address:

Indiana Department of Revenue
Attn: Legal Division, MS 102
100 N. Senate Avenue, Room N248
Indianapolis, IN 46204

The Protest Submission Form will give you options on how you wish to approach your protest. By statute you have a right to request a hearing on your protest, but you also have other choices. For further information, please consult DOR's Protest Guide.


What do I do to challenge the DOR's denial of a claim for refund of tax?

You have a right to challenge a denied claim for refund of what you consider to be overpaid tax within 60 days of the date of DOR's denial. If you wish to do so, you must send a written protest that explains the basis for your protest, the Protest Submission Form and any supporting documentation to the following address:

Indiana Department of Revenue
Attn: Legal Division, MS 102
100 N. Senate Avenue, Room N248
Indianapolis, IN 46204

What is a hearing and how do I participate?

First you should know that the hearing process is informal in that it is not like a court hearing. A hearing is your opportunity to carefully, fully, and precisely define the legal and factual issues in dispute. It is also your opportunity and responsibility to provide DOR with a complete, well-organized record of all documents needed to support your position. You can provide that record before the hearing, during the hearing, or – if necessary – within a brief and well defined period of time following the hearing. If you request more than two weeks after the hearing to provide the additional documentation, you will be asked to fill out a form requesting an extension of time. Even though it is informal, it is your responsibility to show why you think the DOR’s position is incorrect.

If you choose to request an administrative hearing on your protest, the Appeals Coordinator will send you a letter scheduling the hearing.

The DOR has prepared a protest guide to help you prepare for a hearing.

Where is my hearing held?

Unless you receive a notice stating otherwise, all DOR hearings are held at the DOR’s Central Office located in Room N248 on the 2nd floor of Indiana Government Center North, located at 100 North Senate Avenue, Indianapolis, IN 46204. Also, you may request a phone hearing if you prefer. If you wish to request a phone hearing, you may contact the Appeals Coordinator at the number provided on your hearing notice.

Get directions from your favorite map site:
Google Maps |  Yahoo! Maps |  MapQuest

Is parking available?

Metered parking is available on several streets near the Indiana Government Center North, including Washington Street, Ohio Street, and New York Street.

State parking garages are located on Senate Avenue and Washington Street, where public parking may be available. If you park at one of the state parking garages, bring your ticket with you so that you can get it validated at DOR for free parking. Public parking is not available in these garages when the Indiana legislature is in session.

Parking is also available at Circle Centre Mall, located at 49 West Maryland Street, Indianapolis, IN 46204.

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