The Department’s collection process begins with the proposed assessment (AR-80). This bill lists the tax type, tax period, due date and amount due. An explanation for the billing also accompanies this stage of the process.
Always review the tax type, tax period and due date on the bill. The bill should be verified against your records, and any discrepancies should be addressed as quickly as possible.
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.
If you do not contact the Department by the due date, Indiana law requires the Department to advance the collection process. You waive your right to protest if you do not respond at the proposed assessment stage.