Indiana: U.S. District Court Lacks Jurisdiction to Enjoin DOR’s Tax Collection Activities

The United States District Court for the Northern District of Indiana denied a taxpayer’s motion to stay collection activities by the Indiana Department of Revenue (DOR) and its agent United Collections Bureau because the Court lacked jurisdiction under the Tax Injunction Act (TIA). The Court stated that the Seventh Circuit had repeatedly confirmed that Indiana law provides a sufficiently plain, speedy, and efficient remedy to those who wish to challenge their property tax assessments. The Court, relying in part on the similarity to property tax remedies, concluded that the options available to taxpayers seeking to challenge their income tax assessments ...