Practical Solutions For Every Tax Issue


On Behalf of | Apr 10, 2024 | Tax Controversies

If the Indiana Department of Revenue (“IN-DOR”) reasonably believes that the taxpayer has not reported the proper amount of tax due, then, based on the best information available, it shall make a proposed assessment, of the amount, of the unpaid tax, and issue a Notice of Proposed Assessment (“AR-80”).

The taxpayer may challenge the AR-80, by filing a written protest (“Protest”), with the IN-DOR, within sixty (60) days, of the date of the AR-80.  The right to file a Protest is waived if the taxpayer does not respond at the AR-80 stage.

If the taxpayer does not respond at the AR-80 stage, then Indiana law requires the IN-DOR to commence the collection process.