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Filing an Appeal with the Indiana Tax Court

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When a taxpayer is not satisfied with a judgment of an Indiana tax agency (like the agency that determines how much tax you pay on your house or business), the taxpayer can file an original tax appeal with the Indiana Tax Court. An original tax appeal starts when the taxpayer files a petition or request to challenge the tax amount the state has charged. If the taxpayer is unhappy with the review, he or she can appeal to the Tax Court.

In an appeal from the Department of State Revenue, the taxpayer has two options: 1) file a letter of findings, or 2) pay the tax, then file a claim for a refund, and appeal the denial of the claim for refund. If a refund claim is filed and the Department of Revenue does not act within 180 days, the claim is considered denied. For the most part, appeals from the Department of Revenue must be filed within 180 days of the letter of findings or within 90 days of the denial of the refund. Appeals from the Indiana Tax Court go directly to the Indiana Supreme Court.

After the taxpayer has filed an appeal, the Indiana Tax Court judge, like other appellate judges, will review the case and issue a written opinion. An opinion is the decision issued by the court that determines whether the government correctly taxed the taxpayer. If the taxpayer or the government does not agree with the decision of the Indiana Tax Court, either one can appeal the decision directly to the Indiana Supreme Court.

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