Issue

Do not agree to undergo a statistical sample Indiana tax audit without consulting an expert on statistical sampling in sales/use tax audits. Indiana often errs in conducting these audits and the Legal Department routinely refuses to address protests of this nature by indicating a hearing is not the proper forum for these protests thereby rendering Indiana Tax Court as the only viable option to correct auditor and sampling errors in these types of audits. Tax Court cases are very expensive to resolve and may take a very long period of time to gain resolution which is demanding of taxpayer resources.