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:: Indiana Offer In Compromise
Tax Forms
The Indiana
Tax Advocacy Office
The Indiana Tax Advocacy
Office provides an avenue for the successful resolution of taxpayer
problems that have not been resolved through normal channels. Hardships,
Offers-in-Compromise and taxpayer complaints are also researched
and resolved through the Advocacy program. The Advocate serves to facilitate
resolution as a final resource for the taxpayer.
In April
1989, the Public Law 332 established the Indiana Tax Advocacy Office.
The Advocacy Office serves to facilitate procedural and policy disputes,
staff and service complaints and/or unsuccessful resolution attempts
are researched and reviewed in this office. Recommendations for policy
or procedural changes and implementations are then made to the appropriate
revenue division.
The Advocacy Office
is designed to address complex and special tax problems that could
not be resolved through the normal collection process. After you have
contacted the Taxpayer Services and/or the Collection Division and
have been unable to resolve your tax situation, then you are eligible
to contact the Advocacy Office. Problems include systematic processing
problems resulting in recurring assessments or problems that affect
numerous taxpayers.
Assistance is also
provided to taxpayers with financial hardships that are unable to pay
within the time limits set through the normal collection process, or
if a taxpayer’s livelihood is threatened. The Taxpayer Advocate
is authorized to review these cases and make every attempt to collect
the tax, while meeting the special needs of the taxpayer. This could
include establishing an Offer-in-Compromise or Hardship. Special needs
would include loss due to disaster, severe medical conditions, the
loss of a family member or severe financial problems.
Note:
-
If a legal action has been filed (i.e. levy of wages and/or bank
account, collection suit, or appearance in court) the Advocacy Office
cannot stop this
action. Once a collection Agent has begun proceedings, the Advocacy
Office may not be able to provide assistance. Each case will be reviewed
individually.
-
If you qualify for an IRS compromise, you will be required to submit
a copy of the IRS documentation along with your request for a state
Offer-in-Compromise.
Offer-in-Compromise
You will need to
fill out a
Financial Statement Form (FS-1) and
follow the instructions on the
Offer-in-Compromise
instruction sheet. You will need to include the required
documentation listed on that sheet.
The Advocacy Office
will determine whether the amount offered is the largest possible amount,
which realistically can be collected, and to ascertain whether the
offer is in the best interest of the Department. In addition, The Advocacy
Office will determine whether the case qualifies for the program.
Claim for
Hardship
To qualify for a
Hardship
case, the following criteria must be met:
-
The
taxpayer has terminal/critical medical illness within the immediate
family, or the taxpayer faces financial ruin, (i.e., livelihood
threatened), which resulted in the inability to pay the outstanding
liabilities.
-
The
taxpayer proves that a state filed tax warrant or lien is creating
a hardship on the taxpayer, spouse, family or dependents. In addition,
the taxpayer proves that a lien on a vehicle title or a protest
filed on an employment license hinders the ability to earn income
or to pay the tax due.
A completed
(FS-1)
Financial Statement is required for this option also. Follow
the instructions on the
Claim for
Hardship Instructions Sheet. You will need to include the required
information listed on that sheet. The Advocacy Office will determine
whether the case qualifies for the program. The Advocacy Office will
also determine the amount the taxpayer should pay that meets the
taxpayer's special needs and is in the best interest of the Department.
Additional
assistance is available at:
Tax
Advocacy Office
317-232-4692
Fax: 317-232-5425
If you
need any other assistance than what is stated above, see the numbers
listed below.
Taxpayer
Services Division
317-232-2240
Collection
Division
317-232-2165
Legal
Division
317-232-2100
TDD
317-232-4952
Indiana - Offer in
Compromise Forms
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