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”),…

As soon as practicable after a tax return is filed, the Illinois Department of Revenue (“IL-DOR”) shall examine the tax return to determine the correct amount of tax.  If the IL-DOR  finds that the amount of tax shown on the tax return is less than the correct amount, then a Notice of Deficiency (“NOD”), which shall set forth the amount…