Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS
Rule 5 - Assessment
Section 5-5 - Rehearings
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-1
Sec. 5.
(a) After receipt of the letter of findings, the taxpayer may petition for a rehearing. Rehearings will be granted by the commissioner or deputy commissioner only under unusual circumstances. The taxpayer must allege that certain material facts or circumstances were not presented or considered in the original proceedings. Rehearings are granted at the discretion of the commissioner or deputy commissioner.
(b) If a rehearing is granted, the rehearing will not be held de novo unless abuse of discretion is alleged. When such abuse is alleged, the evidence will not be reweighed. Instead, the department will only consider evidence most favorable to the department's position and reverse only if the decision is clearly against the logic and effect of the facts and circumstances. However, if the taxpayer presents new and relevant evidence as a grounds for reversal, the new evidence will be weighed in light of all relevant facts and circumstances.
