IC 6-8.1-8-12: Claim approval

Sec. 12. (a) The department shall approve a claim filed under section 11 of this chapter if the department determines that:

(1) the erroneous levy was caused by an error by the department;

(2) before the levy was issued:

(A) the taxpayer responded to communications by the department; and

(B) the taxpayer provided the department with the information and documentation requested by the department.

(b) The department shall waive the requirement set forth in subsection (a)(2) if the department determines the taxpayer had reasonable cause for a failure to comply with the requirement.