IC 6-8.1-5-2.5: Correcting assessment notice; responsible party; exemption from time limitations

Sec. 2.5. (a) If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability.

(b) For assessments made under subsection (a), the time limitation for assessments in section 2 of this chapter does not apply.