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Taxpayer Bill of Rights

Rights & Responsibilities

All Hoosiers have certain rights and responsibilities that correspond to the Indiana tax laws.

Quality Taxpayer Service

The Indiana Department of Revenue (DOR) has developed a two-part system to make sure you get the help you need. DOR provides walk-in Taxpayer Service Centers, as well as a full-service telephone staff.

You may learn about the status of your refund through INTIME or by calling 317-232-2240 (option 3).

Preservation of Your Rights Taxpayer

State law provides taxpayer advocates who make sure your rights are protected. The Indiana Taxpayer Advocate's Office provides an avenue for the successful resolution of taxpayer problems that have not been resolved through normal channels. Hardships claims, offers-in-compromises and taxpayer complaints are also researched and resolved through the advocacy program. The advocate brings about resolution as a final resource for the taxpayer.

Taxpayer Education

Through the use of online and print media, outreach programs, and press releases the Communications Division helps to familiarize taxpayers with new legislative and administrative changes, the best ways to prepare their taxes, and more. The Division includes both internal and external communications to ensure information is shared in a timely manner both within and outside of DOR.

Fair Collection Process

DOR provides notices (billings) when taxes are due.

Hearing Time and Representation*

You have the right to protest a liability, with a few exceptions. All protests must be in writing and received within the 60-day protest period. If you protest a liability, the department may conduct a hearing on that case. You are entitled to be represented at your hearing when your case is presented. A decision will be made within 60 days, unless you are notified that additional time is required. See the Department's Collection Process.

Demand Notices

If a liability is not paid or protested within 60 days of the first notice, DOR will issue a "Demand Notice" for payment before issuing a tax warrant. A Demand Notice includes:

  • A 20-day notice requiring you to either pay the liability or prove reasonable cause for not paying the amount demanded.
  • The statutory authority of DOR to issue a tax warrant.
  • The earliest date a tax warrant may be filed and recorded.
  • How taxpayers may prevent a lien against their property.

Warrants for Collection of Tax

If we do not receive a response to the Demand Notice within 20 days, a warrant for the collection of tax will be issued. When a tax warrant is filed with your county clerk, it becomes a judgment (lien) against all your property within the county or counties.

Judgment Liens Against Property

When a warrant is filed with your county clerk, it becomes a judgment lien or levy against your property in that county and a public record. The sheriff is responsible for collecting on a judgment lien. The amount of a judgment lien equals the amount of tax due, penalties, interest, collection fees and the clerk's cost and damages. The sheriff may sell your property, garnish your wages or levy bank accounts, in order to collect the amount due.

DOR may release a lien against property if the cost of selling it is greater than the tax liability or if the sale would not reduce the liability by either ten percent or $1,000.

Public Annual Hearing and Report

DOR conducts an annual hearing before July 1 of each year. The purpose of the hearing is to provide you with an opportunity to recommend changes in statutes and departmental policies, processes and procedures. An announcement about the public hearing is in the individual income tax booklets.

DOR also submits an annual report to the Governor each year. This report includes areas with continuing problems, statistics about our audit process, and recommendations for improving taxpayer compliance and DOR administration.

Your responsibilities as an Indiana taxpayer

  • File your tax returns and pay any taxes due on time.
  • Notify DOR in writing when you have an address change.
  • Know the tax laws that relate to you as an individual or a business, and comply with those laws.
  • Contact us if you have any questions or concerns.

*Rights five through eight are part of the DOR's collection process.