Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS
Rule 5 - Assessment
Section 5-4 - Letter of findings

Universal Citation: 45 IN Admin Code 5-4

Current through September 18, 2024

Authority: IC 6-8.1-3-3

Affected: IC 6-8.1-5-1

Sec. 4.

(a) The protest will not be resolved at the hearing. All facts and arguments presented will be considered by the department and a decision will be rendered in writing described as a letter of findings.

(b) The letter of findings will arrive at one (1) of two (2) conclusions. The procedures relating to these conclusions are as follows:

(1) Assessment sustained in its entirety:
(A) A letter of findings will be written setting out briefly the issues and the rationale supporting the assessment.

(B) After review, the letter of findings and file will be forwarded to the deputy commissioner or commissioner for approval.

(C) The file and letter of findings will then be returned to the initiating division.

(D) The letter of findings will be mailed with a notice of tax due indicating updated interest. The original notice of tax due will be voided.

(2) Protest sustained partially or in its entirety:
(A) A memorandum will be written, addressed to the initiating division, setting out in sufficient detail the findings of the department with respect to the proposed assessment.

(B) After review, the proposed assessment will be adjusted by a supplemental assessment.

(C) After review by the initiating administrator, a letter of findings will be written setting out the issues and the findings which resulted in the supplemental assessment.

(D) The letter of findings will be forwarded to the deputy commissioner or commissioner for approval.

(E) After signature of the deputy commissioner or commissioner, the file will be returned to the initiating division.

(F) The letter of findings will be mailed to the taxpayer and/or the taxpayer's representative along with a revised notice of tax due consistent with the supplemental assessment. The original notice of tax due will be adjusted or cancelled.

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