The Taxpayer Bill of Rights
All Hoosiers have certain rights and responsibilities that correspond to the Indiana tax laws.
- Quality Taxpayer Service
The Indiana Department of Revenue has developed a two-part system to make sure you get help when you need it. We provide walk-in Taxpayer Assistance Centers, as well as a full-service telephone staff.
The department has several District Offices throughout the state in addition to our main office in Indianapolis. Representatives at these sites will answer questions, assist you in filing your Indiana tax returns and provide any other general tax information you may need.
We have an automated information line where you can find out the status of your individual refund checks or hear answers to common tax questions. Please call (317) 233-4018 for more information.
- Preservation of Your Rights
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 and Information
Through the use of media, educational and outreach programs, the Public Relations division helps to familiarize taxpayers with new legislative and administrative changes. The division also works on internal education for department employees so that they can help you efficiently and effectively.
- Fair Collection Process
The department 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.
For more information about the department’s collection process, click here.
- Demand Notices
If a liability is not paid or protested within 60 days of the first notice, we will issue a "Demand Notice" for payment before issuing a tax warrant. A Demand Notice includes:
- A 10-day notice requiring you to either pay the liability or prove reasonable cause for not paying the amount demanded.
- The statutory authority of the department 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 10 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.
The department 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 10 percent or $1,000.
- Public Annual Hearing and Report
The department conducts an annual hearing by 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, which may be accessed at www.in.gov/dor/3489.htm.
We also submit 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 departmental administration.
Your responsibilities as an Indiana taxpayer:
- You should file your tax returns and pay any taxes due on time.
- You should notify us in writing when you have an address change.
- You should know the tax laws that relate to you as an individual or a business, and comply with those laws.
- You should contact us if you have any questions or concerns.
*(Rights five through eight are part of the department's collection process. For more information about the department’s collection process, click here.)