Indiana Tax Court Rules

Rule 16. Small Tax Cases

Effective January 1, 2023

(A) General.

This Rule sets forth the special provisions which are to be applied in the Indiana Tax Court to small tax cases as required by IC 33-26-5-1. Except as otherwise provided in this Rule, the Indiana Rules for Small Claims are also applicable to such cases. To the extent not inconsistent therewith, the Indiana Tax Court Rules will apply. The term “small tax case” means a case which involves a claim for refund from the Department of State Revenue that does not exceed $5,000 for any year or an appeal of a final determination by the Indiana Board of Tax Review that does not exceed a disputed amount of $45,000 in assessed value.

(B) Notice of Claim.

The notice of claim to be used under Small Claims Rule 2 shall contain:

(1) the name of the Tax Court;

(2) the name, address, and telephone number of claimant;

(3) a designation of the type of tax the claim involves;

(4) a statement of the taxable period involved;

(5) a brief statement of the nature of the claim;

(6) a statement of the amount of tax at issue; and

(7) any additional information which may facilitate proper service or processing of the claim.

(C) Service.

For the purpose of service, the notice of claim shall also be considered to be the summons. The notice of claim shall be served by registered or certified mail, return receipt requested.

(1) In small tax cases appealing final determinations of the Department of State Revenue, the notice of claim shall be served upon the Attorney General.

(2) In small tax cases appealing final determinations of the Indiana Board of Tax Review, the notice of claim shall be served upon the appropriate party as specified in Tax Court Rule 4(B).

(D) Appearances by Governmental Respondents.

The Attorney General shall enter an appearance for and on behalf of the Department of State Revenue. Respondents shall file an appearance no later than thirty (30) days after the date the notice of claim was served.

(E) Appearances by Attorneys.

Any attorney that enters an appearance for any party under this rule shall provide the following:

(1) Certification that the contact information listed on the Indiana Supreme Court Roll of Attorneys for each attorney is current and accurate as of the date the appearance is filed (Attorneys can review and update their Roll of Attorneys contact information on the Clerk of Courts Portal);

(2) Acknowledgment that all orders, opinions, and notices in the matter will be sent to the email address(es) specified by the attorney on the Roll of Attorneys regardless of the contact information provided on the notice of appearance; and

(3) Acknowledgment that each attorney listed on the notice of appearance is solely responsible for keeping his/her Roll of Attorneys contact information accurate per Ind. Admis. Disc. R. 2(A).