Issue

Even if you have filed a simple straightforward Indiana sales/use tax refund claim, the Department's fluid and ever-evolving non-promulgated refund claim rules may cause your claim to be denied or "rejected" by an anonymous individual. This rejection process and the associated anonymity not only denies you the chance to ask questions or refute the position put forth by the person rejecting the refund claim, it will likely deprive the taxpayer of standing to protest the defacto denial of the refund claim which is counter to IC 6-8.1-9-1(b) which states, in relevant part, that "the Department shall issue a decision on the claim". Please consult an experienced tax consultant if you experience this situation with the Department.