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Indiana Department of Revenue

DOR > Tax Professionals > The Collection Process The Collection Process

Occasionally it is necessary for the Department to issue bills for unpaid taxes. If your account falls into the collection process, it is important to understand each billing stage and its deadline. For more information call the Department at (317) 232-2165.

Stages of Collection

The stages of collection are:

Payment

The Department accepts several forms of payment. 

Form of Payment Pay Online Pay by Phone
MasterCard www.in.gov/dor/epay (866) 729-4682
Visa www.in.gov/dor/epay (866) 729-4682
Discover www.in.gov/dor/epay (866) 729-4682
American Express www.officialpayments.com (866) 729-4682
Electronic check www.in.gov/dor/epay Not Available

A service fee of $1 is applied for electronic check payments, and a convenience fee based on the amount you pay applies to all electronic payments.

You will need a copy of your bill with your case Number, tax identification (TID) and/or liability number. You will also need your credit card information and the amount you wish to pay.

You may also send a check or money order made payable to the Indiana Department of Revenue.

Mail payments to:
Indiana Department of Revenue
P.O. Box 595
Indianapolis, IN 46206-0595

For current balance due on any individual or business tax liability, you may call the Department’s automated information line at (317) 233-4018, Monday through Saturday 7 a.m. to 10 p.m.

You will need to have available your taxpayer identification number or Social Security number and the liability number or warrant number. This information is available from any of the previous notices that you have received.

For information on the Department’s bad check/payment policy (IC 6-8.1-10-5), click here.

Set Up a Payment Plan

The Department of Revenue has launched a new online tool called INtax Pay that will allow taxpayers to pay their bills in full or most taxpayers to set up a payment arrangement on their own.

Taxpayers who owe $100 or more can use the online tool. However, taxpayers who use the online tool must pay 10 percent down toward their total tax debt. In addition, they will still incur the 10 percent penalty and will accrue interest until the tax debt is paid in full.

Anyone who owes is strongly encouraged to pay their bill in full, if he or she is able to do so at this time, to avoid further penalty and interest.

Payment plans can be set for 12- and 24-month increments, depending on the amount of the tax bill. Hoosiers wishing to take advantage of this option can find out if they are eligible by visiting www.intaxpay.in.gov

For more information about setting up a payment plan with the Department, please call
(317) 232-2165.

Reasons for Billings

For more information on the Department’s collections process, call (317) 232-2165.

Exceptions

There are exceptions for the amount of the penalty for specific tax types. If you have additional questions on the exceptions for penalties please call (317) 615-7200.

The Appeal Process

You may protest a Proposed Assessment bill from the Department by sending a written request and a copy of the bill to the Department within 60 days of the bill date. The protest request letter should detail the reason for your protest and be signed and dated.

To protest only the penalty, use the same process. The protest letter should also include the specific reason for protesting only the penalty.

Representation

You may represent yourself or choose someone else you feel is qualified. The Department must have a completed power of attorney form to discuss your account with anyone other than you. You can use the Department’s Power of Attorney (POA-1) form or the Internal Revenue Service form at http://www.irs.gov/  If you use the IRS form, the appropriate state information must be provided.

Hearings

If you are unable to resolve the protest after initially contacting the Department, you may request a hearing by writing to the Department’s legal division.

Hearing requests should be mailed to:
Indiana Department of Revenue
Legal Division
P.O. Box 1104
Indianapolis, IN 46206-1104

The protest will not be settled at the hearing, but within 60 days of the hearing when the Department issues a decision in a Letter of Findings. If, during the hearing, you find that you need additional time to gather facts, we may continue the hearing until all the facts can be supplied.

Appeals to the Tax Court

If you disagree with the result of the Letter of Findings, you may appeal to the Indiana Tax Court within 60 days. You may either:

  • Request the court to prevent the Department from collecting the tax. However, interest will continue to accrue on the tax due; or
  • Have paid the tax and your claim for refund was denied based on the Letter of Findings: you may then appeal directly to the tax court. You have 90 days from the date a refund claim was denied to file suit.