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07.31.2020

Indiana Department of Revenue to Resume Billing and Collections Actions

On July 30, 2020, Indiana’s Department of Revenue issued an announcement that it will begin restarting programs and initiatives that were delayed due to CVOID-19.

Back in March, the Department of Revenue provided relief to taxpayers by extending deadlines, adjusting payment plans, and modifying due dates. In an effort to get Indiana taxpayers “back on track,” the Department has issued the following guidance:

July 2020

  • Any employers who did not file their WH-3 (withholding) forms, due Jan. 31, 2020, will receive a bill via U.S. mail.
  • Customers with outstanding tax liabilities for corporate, individual, and special taxes, that were due prior to March 2020, will begin receiving notices and bills via U.S. mail.
  • Business and special tax customers that did not file required tax returns due from January 2020 to March 2020, will receive a Proposed Assessment Notice via U.S. mail.
  • Aeronautics/aircraft and motor carrier oversize/overweight customers with outstanding liabilities or civil penalties will begin receiving bills via U.S. mail.
  • Tax liabilities that have reached the tax warrant stage, will resume being worked by county sheriffs and United Collections Bureau (UCB), DOR’s outside collections partner.
  • The time allowed to submit a legal protest returns to 60 days.
  • The time allowed to request a protest rehearing returns to 30 days.

August 2020

  • Business and special tax customers that have not filed the required tax returns for April – May 2020, will receive a Proposed Assessment Notice via U.S. mail.
  • The Offer in Compromise time frame for submission of records returns to normal.

September 2020

  • Individuals with tax liabilities associated with their 2019 tax return (filed in 2020), will begin receiving bills via U.S. mail.
  • Special tax customers that did not file required tax returns due in June 2020, will receive a Proposed Assessment Notice via U.S. mail.
  • Business customers will receive notices and bills for taxes due prior to March 2020, via U.S. mail. Warrants issued for these customers will be pursued by sheriffs and UCB.
  • Processing of expired or expiring Registered Retail Merchant Certificates (RRMCs) will resume. Impacted businesses will be required to pay taxes owed for their RRMC to remain active.

October 2020

  • Individual income tax filers who have a discrepancy between their federal and Indiana Adjusted Gross Income (AGI), will receive a bill via U.S. mail, if there are additional taxes owed.
  • Special tax customers that did not file required tax returns due in July 2020, will receive a Proposed Assessment Notice via U.S. mail.
  • Business customers that did not file expected tax returns for 2020, will receive a reminder notice via U.S. mail.
  • Involuntary collections actions (including levies) will restart for selected cases on Oct. 1, 2020.

If you receive a notice from the Indiana Department of Revenue and have any questions or concerns, please feel free to reach out to one of our knowledgable Carson attorneys!

Logan Stevens

 

 

This advisory has been prepared by Carson LLP for informational purposes only and does not constitute legal advice. Copyright 2020, Carson LLP, 301 W. Jefferson Blvd. STE 200, Fort Wayne, Indiana, 46802. All rights reserved. Date of Advisory 7/31/2020.