Indiana DOR Determines Taxpayers Refund Request Untimely

The Indiana Department of Revenue (DOR) July 31 determined in a letter ruling that Taxpayers refund request was untimely filed. Taxpayers were Indiana residents and filed an individual income tax return with a refund request for the 2014 tax year in August 2018. The DOR denied the claim stating that the request was outside the three-year statute of limitations. Taxpayers protested the refund denial stating that the return wasn’t timely filed due to several medical conditions. Upon review, the DOR found that Taxpayers’ return was due at the latest in April 2018, but the refund request wasn’t filed until August ...