Department of State Revenue Docket 250251 Other

in-20250528-IR-045250251NRA: DEPARTMENT OF STATE REVENUE

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Summary

In a letter dated November 2024, the Department denied the claim explaining as follows: The Department’s November letter explained that if Taxpayer disagreed, Taxpayer “has 60 days . . . to file a protest.” Taxpayer did so. This Memorandum of Decision results and is based on Taxpayer’s documentation and on information available to the Department.

The agency’s own summary, as published.

The rule, in full

235 words as published, May 28, 2025. View the original →

DEPARTMENT OF STATE REVENUE MEMORANDUM OF DECISION: 01-20251092 Tax Administration For the Year 2024 HOLDING ISSUE

I. Tax Administration – Exempt from Levy and Garnishment.

Authority: 38 U.S.C. § 5301; 42 U.S.C. § 407; 31 C.F.R. § 212.2; IC 6-8.1-5-1; IC 6-8.1-8-4; Dept. of State Revenue v. Caterpillar, Inc., 15 N.E.3d 579 (Ind. 2014); Tell City Boatworks, Inc., v. Indiana Department of Revenue, 162 N.E.3d 603 (Ind. Tax Ct. 2020); Haas Pub. Co. v. Indiana Department of Revenue, 835 N.E.2d 235 (Ind. Tax Ct. 2005). STATEMENT OF FACTS In a letter dated November 2024, the Department denied the claim explaining as follows: The Department’s November letter explained that if Taxpayer disagreed, Taxpayer “has 60 days . . . to file a protest.” Taxpayer did so. This Memorandum of Decision results and is based on Taxpayer’s documentation and on information available to the Department.

I. Tax Administration – Exempt from Levy and Garnishment.

DISCUSSION As to Taxpayer’s veteran’s benefits, Taxpayer cites to 38 U.S.C. § 5301(a)(1) which provides in part: Federal Regulation, 31 C.F.R. § 212.2, implements the statutory provisions that protect federal benefits (“SSA benefit payments” and “VA benefit payments”) from levy and garnishment. Taxpayer provided copies of bank statements verifying that, at the time the levy was executed, the money in his account consisted of federal veteran and social security benefits. FINDING Taxpayer’s protest is sustained. March 14, 2025 Replaces Finding Document at: New

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