{"data":{"id":"us-in/ic-6-8.1-5-1.5","jurisdiction":"us-in","citation":"IC 6-8.1-5-1.5","heading":"Secondary review; procedures; agreement","body":"Sec. 1.5. (a) This section applies to:\n(1) department audits, investigations, or reviews; and\n(2) amended returns filed by a taxpayer;\nthat result in an adjustment to a net operating loss, capital loss, credit, or other tax attribute that does not result in an assessment or refund denial for any taxable year at the time of the adjustment.\n(b) A taxpayer may request a secondary review of any adjustments made by the department or by the taxpayer within sixty (60) days from the date of notice of the adjustments based on:\n(1) the department's audit, investigation, or review; or\n(2) the amended return filed by the taxpayer;\nwhichever is applicable.\n(c) If a taxpayer requests a secondary review under this section, the department shall review the taxpayer's request and may, upon the request of the taxpayer, conduct a conference regarding the adjustment.\n(d) Upon completion of the department's secondary review, the department shall either:\n(1) determine that the previous adjustments were correct; or\n(2) issue revised adjustments of relevant tax attributes.\n(e) A taxpayer and the department may enter into a binding agreement to resolve, in whole or in part, any issues relating to one (1) or more adjustments.\n(f) Except as provided in subsection (e), for purposes of:\n(1) IC 6-8.1-5-1;\n(2) IC 6-8.1-9-1; or\n(3) an appeal related to subdivision (1) or (2);\nan adjustment described in subsection (a) or the result of the department's secondary review under subsection (d) does not constitute a final determination and may not be construed to treat any adjustment as finally determined.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 5. Assessment of Taxes"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-5-1.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1e5853f9e17020e91e5322839608f7abf27e3622d7c30bcf7aad3674eda18a3f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-5-1","next":"us-in/ic-6-8.1-5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}