Tax Attorney in Fort Wayne, IN

Federal IRS representation for Fort Wayne individuals and businesses — audits, back taxes, liens, levies, General Motors Fort Wayne Assembly and Steel Dynamics RSU disputes, Parkview Health 1099 physician issues, Lincoln Financial Group deferred-compensation matters, Concordia Theological Seminary clergy § 107 housing-allowance questions, and U.S. Tax Court petitions tried in Indianapolis at the Birch Bayh Federal Building. We coordinate Indiana Department of Revenue matters under Form POA-1 Power of Attorney, and refer Indiana Tax Court litigation to locally admitted Indiana counsel under a co-counsel arrangement.

Reviewed by Parham Khorsandi, Esq. — California Bar #266658. Last reviewed: May 25, 2026.

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If you owe back taxes in Fort Wayne, here is what shapes your 2026 case

Indiana keeps its 3.05% flat personal income tax under Ind. Code § 6-3-2-1, phasing down to 2.95% by 2026 under HEA 1002 and SB 451. On top of that flat state rate, Allen County imposes a County Local Income Tax of 1.48% under Ind. Code § 6-3.6 — administered by the Indiana Department of Revenue but pushing the effective Fort Wayne state-and-local personal rate to 4.53%. Every one of Indiana's 92 counties layers its own CLIT on top of the state flat rate, which makes Indiana one of the few flat-rate states whose all-in tax burden varies materially by county of residence. Corporate income tax sits at 4.9% under Ind. Code § 6-3-2-1.5. State sales tax is 7% under Ind. Code § 6-2.5-2-2 with no local sales-tax add-on.

If you have received an IRS CP504, LT11, or Statutory Notice of Deficiency, or if the Indiana DOR has issued a Proposed Assessment under Ind. Code § 6-8.1-5-1, the deadline to act is short. Indiana taxpayers get 60 days from a Letter of Findings to petition the Indiana Tax Court under Ind. Code § 6-8.1-9-1 — one of only a handful of U.S. states with a dedicated tax court of exclusive original jurisdiction. We pull your IRS account transcripts, calculate your CSED, file Form 2848 Power of Attorney with the IRS and Form POA-1 with the Indiana DOR, and put administrative brakes on collection while the case is built.

Federal tax representation for Fort Wayne taxpayers

Victory Tax Lawyers, LLP is a California-Bar-admitted tax-resolution law firm based in Los Angeles. Our federal practice runs nationwide: the Internal Revenue Service accepts our Form 2848 Power of Attorney in every state, and the U.S. Tax Court — a single federal tribunal with jurisdiction over IRS deficiency cases — holds regular trial sessions at the Birch Bayh Federal Building, 46 E Ohio Street in Indianapolis, roughly 130 miles south of Fort Wayne. From our Robertson Boulevard office in Los Angeles, we represent Fort Wayne residents and Allen-County-domiciled businesses in IRS audits, collection cases, Tax Court petitions, Offers in Compromise under IRC § 7122, Installment Agreements under IRC § 6159, lien discharges under IRC § 6325, levy releases under IRC § 6343, and Trust Fund Recovery Penalty defenses under IRC § 6672.

For Indiana state tax matters — the 3.05% flat personal income tax (phasing to 2.95%), the 1.48% Allen County Local Income Tax under Ind. Code § 6-3.6, the 4.9% corporate income tax, the 7% state sales tax under Ind. Code § 6-2.5-2-2, withholding-tax assessments, and contested matters headed to the Indiana Tax Court — we file Form POA-1 with the Indiana Department of Revenue and handle the administrative track directly. For formal litigation in the Indiana Tax Court (a Tier-2 court established under Ind. Code 33-26 with exclusive original jurisdiction over DOR final determinations, seated in Indianapolis) or any Indiana state court, we associate with locally admitted Indiana counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the larger exposure for GM Assembly UAW workers, Steel Dynamics executives, Parkview Health physicians, and Lincoln Financial deferred-comp holders, stays with us.

Fort Wayne sits at the confluence of the St. Marys, St. Joseph, and Maumee rivers in northeast Indiana — the “Summit City” and the state's second-largest metro. The economic profile drives a distinctive tax practice: General Motors Fort Wayne Assembly on Lafayette Center Road builds the Chevrolet Silverado and GMC Sierra light-duty pickup trucks, putting UAW W-2 wages, overtime, supplemental-unemployment-benefit (SUB) pay, and GM RSU at the center of the household-finance review. Steel Dynamics, Inc. is headquartered at 7575 W Jefferson Boulevard in Fort Wayne and operates an integrated steel-manufacturing footprint that generates RSU, IRC § 263A uniform-capitalization questions, and S-corporation reasonable-compensation issues for plant supervisors and engineers. International Truck (Navistar) maintains a Fort Wayne assembly presence; CTS Corporation produces electronics from its Lima Road campus. Parkview Health, the largest hospital system in northeast Indiana, drives 1099 physician engagements alongside Lutheran Health Network. Lincoln Financial Group — whose Lincoln Tower at 116 E Berry Street remains a Fort Wayne landmark even after the corporate headquarters moved to Radnor, Pennsylvania — carries an insurance-industry workforce with deferred-compensation, RSU, and split-dollar-life-insurance tax matters. Indiana Tech, Purdue Fort Wayne (PFW), and Indiana University Fort Wayne (IUFW) add academic-payroll and IRC § 117 scholarship questions. Concordia Theological Seminary — the largest Lutheran Church-Missouri Synod theological seminary in the United States — anchors a substantial clergy practice under IRC § 107 housing-allowance rules. Honeywell Defense and BAE Systems maintain a defense-electronics presence. Fort Wayne is home to one of the largest Burmese-American communities in the United States, established after the 1990s refugee resettlement wave, plus sizable Bosnian, Hispanic, and African immigrant populations — producing routine FBAR (FinCEN Form 114), ITIN, and IRS Streamlined Filing Compliance work for accounts in Myanmar, Bosnia, Bangladesh, and Mexico.

Your tax rights as a Fort Wayne taxpayer

Two parallel rights frameworks apply when you owe tax. Federal rights come from the Internal Revenue Code and IRS Publication 1, the Taxpayer Bill of Rights. State rights come from the Indiana Adjusted Gross Income Tax Act (Ind. Code 6-3), the Tax Administration provisions of Ind. Code 6-8.1, the County Local Income Tax statute (Ind. Code 6-3.6), and the Indiana Taxpayer Bill of Rights at Ind. Code § 6-8.1-1-3. Knowing both is the difference between a clean resolution and a missed 60-day Indiana Tax Court petition deadline that turns into a state tax warrant filed with the Allen County Clerk against your real and personal property.

Right to representation

IRC § 7521(b)(2) and (c) give you the right to be represented by an attorney, CPA, or Enrolled Agent during any IRS examination or interview. Once Form 2848 is on file, the IRS must deal with us first, not you. Indiana mirrors this through Form POA-1 Power of Attorney filed with the Indiana Department of Revenue, authorized under Ind. Code § 6-8.1-3-8.

Right to U.S. Tax Court review

IRC § 6213(a) gives you 90 days from a Statutory Notice of Deficiency to petition the U.S. Tax Court without paying the tax first. Miss the 90 days and the federal assessment becomes final. The Tax Court trial city closest to Fort Wayne is Indianapolis (Birch Bayh Federal Building, 46 E Ohio Street), about 130 miles south — a Fort Wayne petitioner can request Indianapolis when filing through DAWSON.

Right to Indiana Tax Court review

Ind. Code § 6-8.1-9-1 gives you 60 days from a Letter of Findings to petition the Indiana Tax Court — a dedicated state tax court established at Ind. Code 33-26 with exclusive original jurisdiction over Indiana Department of Revenue final determinations. The Indiana Tax Court is seated at 115 W Washington Street, Room 1130, Indianapolis IN 46204, about 130 miles south of Fort Wayne. Indiana is one of only a handful of U.S. states (alongside New Jersey, Oregon, and Hawaii) with a dedicated tax court of exclusive original jurisdiction. Decisions are reviewable directly by the Indiana Supreme Court.

Collection Due Process

IRC § 6320 (lien) and IRC § 6330 (levy) give you a 30-day window to request a CDP hearing once the IRS files a Notice of Federal Tax Lien or issues a Final Notice of Intent to Levy. A timely CDP filing halts collection and preserves judicial review in the U.S. Tax Court.

Right to settle for less than owed

Federally, IRC § 7122 authorizes Offers in Compromise based on doubt as to liability, doubt as to collectibility, or effective tax administration. Indiana runs a parallel Offer-in-Compromise authority under Ind. Code § 6-8.1-3-17(c), with hardship and insolvency standards similar to the federal program. Both regimes require all returns filed before consideration.

Right to recover fees

IRC § 7430 allows recovery of administrative and litigation costs if the IRS takes a position that is not substantially justified and the taxpayer prevails. The threshold is high but real, especially in audit reconsideration and Innocent Spouse cases under IRC § 6015.

How Victory Tax Lawyers helps Fort Wayne taxpayers

Offer in Compromise under IRC § 7122

We file Form 656 with Form 433-A(OIC) or 433-B(OIC), document the Reasonable Collection Potential, and negotiate doubt-as-to-collectibility offers when full collection is not feasible within the remaining CSED. For Fort Wayne taxpayers, a federal OIC does not resolve Indiana state liability; we run a parallel Indiana OIC under Ind. Code § 6-8.1-3-17(c) where the state debt is real, recognizing that the Indiana DOR applies tighter financial-disclosure standards than the IRS.

Installment Agreements under IRC § 6159

Streamlined IAs (under $50,000), partial-pay IAs under IRC § 6159(d), and full-pay agreements. We push for partial-pay structures where the IRC § 6502 ten-year CSED will extinguish the balance before payoff — an under-used resolution path for Fort Wayne taxpayers between $50,000 and $250,000 in federal debt. Indiana runs its own state Payment Plan program through INTIME, the Indiana Taxpayer Information Management Engine portal.

Lien discharge, subordination, and withdrawal

When a Notice of Federal Tax Lien blocks a Fort Wayne property sale or refinance, we file Form 14135 (discharge), Form 14134 (subordination), or Form 12277 (withdrawal). NFTLs filed with the Allen County Recorder encumber title; the IRS procedures under IRC § 6325 set the cure path. Timing must align with the closing on a West Central, Aboite, Southwest Allen County (Aboite Township), or Leo-Cedarville transaction.

Levy release under IRC § 6343

Wage levies, bank levies, and accounts-receivable levies. We document economic hardship under IRC § 6343(a)(1)(D) and Treasury Reg. § 301.6343-1(b)(4), and where the levy is procedurally defective, we challenge it through Collection Due Process or Appeals. Indiana state tax warrants follow a parallel track under Ind. Code § 6-8.1-8-2, recorded by the county sheriff and enforced through the Allen County Clerk.

Audit defense and U.S. Tax Court litigation

Correspondence audits, office audits, and field examinations — including sensitive issues like cryptocurrency, foreign accounts under FinCEN Form 114 (FBAR) for Burmese, Bosnian, Bangladeshi, Mexican, and Filipino bank accounts, S-corporation reasonable-compensation, GM and Steel Dynamics RSU disposition timing, and IRC § 83(b) election validation. If the audit closes unfavorably, we petition the U.S. Tax Court within the 90-day IRC § 6213(a) window. Fort Wayne petitioners typically request the Indianapolis trial city, 130 miles south at the Birch Bayh Federal Building.

Penalty abatement under IRC § 6651 and IRM 20.1.1

First-Time Abate administrative relief, reasonable-cause abatement, and statutory exceptions for failure-to-file and failure-to-pay penalties. On accuracy-related penalties under IRC § 6662, we document substantial authority or adequate disclosure to defeat the assessment. Indiana penalties under Ind. Code § 6-8.1-10-2.1 follow a separate reasonable-cause analysis.

Twelve types of Fort Wayne tax matters we handle

Federal cases for Fort Wayne residents and businesses, framed against the Indiana DOR overlay and the Allen County Local Income Tax where it matters.

GM Fort Wayne Assembly UAW and RSU disputes

General Motors Fort Wayne Assembly on Lafayette Center Road builds the Chevrolet Silverado 1500 and GMC Sierra 1500 light-duty pickup trucks. UAW Local 2209 hourly workers carry overtime, profit-sharing, and Supplemental Unemployment Benefit (SUB) pay issues; salaried plant managers, engineers, and supply-chain leads sit on GM RSU and PSU grants taxed as ordinary income at vest under IRC § 83(a). Supplemental withholding at 22% federal regularly under-withholds a salaried employee in the 32% or 35% bracket, and the 3.05% Indiana state plus 1.48% Allen County CLIT push a $400,000 vesting event toward a $60,000+ April balance due.

Steel Dynamics RSU and § 263A

Steel Dynamics, Inc. is headquartered at 7575 W Jefferson Boulevard in Fort Wayne. Public-company RSU grants vest under IRC § 83(a) with the same supplemental-withholding shortfall pattern. On the corporate side, IRC § 263A uniform capitalization on raw-materials inventory, IRC § 199A qualified-business-income passthroughs for executive-level S-corp owners, and IRC § 174 R&E capitalization on process-engineering work all generate recurring engagements.

Parkview Health 1099 physician practice

Parkview Health is the largest hospital system in northeast Indiana with the flagship Parkview Regional Medical Center on Diebold Road. Hospitalists, anesthesiologists, surgeons, and locum-tenens physicians frequently work as 1099 independent contractors through professional-corporation or S-corp structures, raising IRC § 199A qualified-business-income questions, IRC § 1402 self-employment tax, and reasonable-compensation issues. The same patterns apply at Lutheran Health Network's Lutheran Hospital of Indiana and Dupont Hospital.

Lincoln Financial deferred compensation

Lincoln Financial Group's corporate headquarters moved to Radnor, Pennsylvania, but the Fort Wayne legacy footprint — including Lincoln Tower at 116 E Berry Street and substantial retained workforce — generates ongoing IRC § 409A non-qualified deferred-compensation matters, split-dollar life-insurance audits, and RSU vesting questions for Fort Wayne-resident employees. IRC § 409A violations trigger immediate income recognition plus a 20% additional tax plus interest at the underpayment rate plus 1%.

Trust Fund Recovery Penalty

IRC § 6672 imposes personal liability on officers, partners, and check-signers for unpaid employment-tax withholding. Fort Wayne restaurant, automotive-supplier, trucking, and construction owners are the most frequent targets. The IRS uses Form 4180 interviews to identify responsible persons. Indiana pursues a parallel responsible-officer claim under Ind. Code § 6-2.5-9-3 for unpaid sales-tax trust funds and Ind. Code § 6-3-4-8 for withholding tax.

Concordia Theological Seminary clergy § 107

Concordia Theological Seminary on N Clinton Street is the larger of two Lutheran Church-Missouri Synod (LCMS) seminaries in the country and seats Fort Wayne as the national theological center for the LCMS. Pastors, professors, and ordained ministers within the LCMS network — plus clergy across Fort Wayne's many independent and denominational congregations — rely on the IRC § 107 parsonage exclusion for housing allowance designated in advance by the employing congregation. Audit disputes commonly focus on whether the allowance was board-designated, whether it exceeded fair rental value, and SECA self-employment tax under IRC § 1402(a)(8) on the excluded allowance.

Notice of Federal Tax Lien

NFTLs filed with the Allen County Recorder (or the Whitley, DeKalb, Adams, Wells, Huntington, or Noble County recorders for surrounding rural Allen County) encumber title and trigger CDP rights under IRC § 6320. A parallel Indiana state tax warrant may be filed by the DOR under Ind. Code § 6-8.1-8-2 with the Allen County Clerk and the Allen County Sheriff.

IRS bank or wage levy

Bank levies on accounts at Old National Bank, First Federal Savings Bank of Indiana, STAR Financial Bank, Lake City Bank, PNC, Fifth Third, Huntington, or any Indiana-chartered institution. Wage levies hit Fort Wayne employers within days of CP90 or LT11 issuance — we move on Form 12153 CDP requests and Form 433-F hardship submissions concurrently.

Passport revocation under IRC § 7345

A seriously delinquent tax debt (over $62,000 for 2025, indexed annually) triggers State Department certification and passport hold. Fort Wayne's Burmese-American, Bosnian, Hispanic, and African immigrant communities travel regularly to family abroad; passport revocation hits hard. We file the IRC § 7345(e) action to reverse the certification and restore travel.

FBAR and Streamlined Filing for Burmese-American clients

FinCEN Form 114 for foreign accounts over $10,000 aggregate. Fort Wayne hosts one of the largest Burmese-American (Myanmar) refugee communities in the United States, established after the 1990s political-asylum wave, along with Bosnian, Bangladeshi, Hispanic, and African immigrant populations. Streamlined Filing Compliance Procedures — Domestic and Foreign — are a frequent engagement for accounts at Kanbawza Bank, Yoma Bank, AYA Bank, Raiffeisen Bosnia, Sonali Bank, BBVA Mexico, and similar institutions.

International Truck (Navistar) and automotive supplier Schedule C

International Truck (Navistar) maintains a Fort Wayne assembly footprint, anchoring a deep tier-1 and tier-2 automotive-supplier ecosystem across Allen County and the surrounding region. Independent machinists, tool-and-die contractors, transportation owner-operators, and supplier-network 1099 workers carry Schedule C exposure with IRC § 162 ordinary-and-necessary deductions, IRC § 179 immediate expensing, IRC § 168(k) bonus-depreciation timing, and the IRC § 199A passthrough deduction.

Unfiled returns and SFR substitutes

When the IRS files a Substitute for Return under IRC § 6020(b), the assessed tax is almost always overstated. Filing the correct original return is the first move — it routinely reduces the balance. Indiana runs a parallel substitute-return process under Ind. Code § 6-8.1-5-1, and the DOR uses federal return matching to issue a Proposed Assessment whenever a federal SFR posts.

Nine common causes of tax debt for Fort Wayne taxpayers

Patterns we see repeatedly in Fort Wayne engagements. None of them are unusual — all of them are resolvable.

1. Manufacturing RSU and overtime under-withholding

A GM or Steel Dynamics RSU vests; the company withholds 22% federal supplemental, which leaves a five- or six-figure shortfall against the 32% to 37% top brackets for salaried managers and executives. Add 3.05% Indiana state and 1.48% Allen County CLIT, and a $300,000 vesting event arrives in April with $45,000 to $65,000 still owed. The CP14 lands in May, the Indiana DOR Proposed Assessment follows within 90 days.

2. 1099 physician self-employment underpayment

Fort Wayne 1099 physicians at Parkview Health, Lutheran Health Network, Dupont Hospital, and Orthopedics NorthEast, plus consultants and Schedule C operators, file with no estimated-tax payments. The first IRS CP14 lands the following spring with penalties under IRC § 6654 and parallel Indiana penalty under Ind. Code § 6-8.1-10-2.1.

3. Business closure

When an LLC or S-corp closes with unpaid Form 941 payroll-tax balances, IRC § 6672 follows the responsible officer personally — well after the entity is dissolved. Indiana pursues a parallel responsible-officer claim under Ind. Code § 6-3-4-8 for income-tax withholding and Ind. Code § 6-2.5-9-3 for trust-fund sales tax. Fort Wayne automotive-supplier failures during model-year shutdowns are a recurring pattern.

4. Divorce and joint-return fallout

A jointly-filed return tied to a now-former spouse's understatement leaves both parties liable until Innocent Spouse relief under IRC § 6015 is granted. Allen County divorce filings track the federal record, and unresolved RSU or deferred-comp income from a GM, Steel Dynamics, or Lincoln Financial spouse is a recurring driver.

5. Identity theft and fraudulent returns

A return filed in your name with refund redirected. Form 14039 opens the IRS identity-theft case; the assessment must be corrected, not just protested. ITIN holders in Fort Wayne's immigrant communities are disproportionately targeted.

6. Cryptocurrency CP2000 surprise

Exchanges issue Form 1099-DA (introduced 2025), and the IRS computer matches reported gains. Missed basis records turn into ordinary-income assessments at the full sale price. Fort Wayne's salaried tech, finance, and manufacturing-engineering workforce carries a meaningful retail crypto population.

7. Late-filed or unfiled returns

Failure-to-file under IRC § 6651(a)(1) compounds at 5% per month, capped at 25%. After three years, refunds are barred under IRC § 6511. Indiana imposes a parallel 10% one-time late-filing penalty under Ind. Code § 6-8.1-10-2.1 plus 10% on the late-payment side.

8. Real-estate sale without estimated tax

A West Central, Aboite, Leo-Cedarville, Huntertown, or Fort Wayne downtown property sale generating substantial capital gain, with no Form 1040-ES payment, produces a tax bill the next April. Investor flips taxed at ordinary-income rates — not capital-gain — under the dealer-status rules of IRC § 1221.

9. Indiana Use Tax on out-of-state purchases

Ind. Code § 6-2.5-3-2 imposes a 7% Use Tax on goods purchased out of state (online retailers, vehicles bought across state lines, RVs and boats brought into Indiana) and used in the state. The DOR enforces aggressively through vehicle-registration cross-matching at the Allen County BMV branches and out-of-state retailer reporting; many Fort Wayne taxpayers discover the liability years late.

Eight tax liabilities that pull in Fort Wayne taxpayers

Federal authority alongside the Indiana statute where there is a parallel.

Failure to file federal return

IRC § 6651(a)(1) imposes 5%/month, max 25%, plus interest under IRC § 6601. The Indiana mirror is Ind. Code § 6-8.1-10-2.1, a 10% one-time penalty on the unpaid state liability, with separate 10% late-payment exposure on the same balance.

Failure to file Indiana state return

Ind. Code § 6-8.1-10-2.1 imposes a late-filing penalty separate from the federal penalty. The Indiana DOR may issue a Proposed Assessment under Ind. Code § 6-8.1-5-1, triggering a 60-day protest window and, if the protest fails, a Letter of Findings opening the 60-day Indiana Tax Court petition deadline under Ind. Code § 6-8.1-9-1.

Federal § 7122 Offer in Compromise eligibility

All federal returns must be filed (IRC § 7122(d) compliance) and the offer must reflect Reasonable Collection Potential. The non-refundable $205 application fee may be waived for low-income certified offers.

Indiana Sales Tax delinquency

Ind. Code § 6-2.5-2-2 imposes a 7% state sales tax with no local sales-tax add-on (uniform statewide). Personal liability for responsible persons under Ind. Code § 6-2.5-9-3 pierces the corporate veil for trust-fund sales tax. The Indiana DOR uses the Registered Retail Merchant Certificate revocation as an enforcement lever — pulling a Fort Wayne restaurant or retailer certificate effectively closes the business.

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on responsible persons for unpaid trust-fund employment tax. Indiana applies a similar responsible-person rule to withheld state income tax under Ind. Code § 6-3-4-8.

Accuracy-related penalty

IRC § 6662 imposes 20% on substantial-understatement or negligence; IRC § 6663 imposes 75% on fraud. Defense is built on substantial authority, adequate disclosure, or reasonable cause.

Indiana Use Tax assessment

Ind. Code § 6-2.5-3-2 imposes a 7% Use Tax on out-of-state purchases brought into Indiana. The DOR pursues unreported Use Tax through vehicle-registration cross-matching and out-of-state retailer reporting. Voluntary disclosure agreements under Ind. Code § 6-8.1-3-17 can resolve historical exposure on favorable terms with the Indiana DOR Special Investigations Section.

Allen County Local Income Tax

Ind. Code § 6-3.6 authorizes a County Local Income Tax administered by the Indiana DOR alongside the state return. The Allen County rate is 1.48%, set by the Allen County Local Income Tax Council and allocated to public-safety, certified-shares, and economic-development purposes. CLIT assessments piggyback on federal and state income tax adjustments — a CP2000 federal adjustment routinely triggers an Allen County CLIT follow-on assessment within months.

What resolution can look like

Debt reduced

An accepted IRC § 7122 Offer in Compromise can resolve six-figure balances for cents on the dollar where Reasonable Collection Potential supports the offer. The acceptance rate sits around 33% nationally; preparation determines the outcome.

Penalties abated

First-Time Abate removes a single year of failure-to-file or failure-to-pay penalties for taxpayers with a clean three-year compliance record. Reasonable-cause abatement under IRM 20.1.1 reaches further when supported by documentation.

Lien released or withdrawn

Once a debt is paid in full, the IRS releases the Notice of Federal Tax Lien within 30 days per IRC § 6325(a). On an Installment Agreement of $25,000 or less, lien withdrawal under Form 12277 can be requested to clear title with the Allen County Recorder.

Sample tax-resolution outcomes

Anonymized client matters drawn from our $100M+ aggregate tax-relief record across 2,000+ resolved cases.

Year	Tax debt	Resolution	Final outcome
2024	$148,742	IRC § 6159 Installment Agreement	Accepted at $25/month, partial-pay
2024	$132,118	Streamlined Installment Agreement	Accepted at $25/month
2023	$127,495	Partial-Pay Installment Agreement	Accepted at $50/month
2023	$121,860	IRC § 6159 Installment Agreement	Accepted at $25/month
2022	$114,233	Partial-Pay Installment Agreement	Accepted at $50/month

Past results do not guarantee future outcomes. Each tax case is unique. Results depend on the specific facts of the matter, including the taxpayer's financial condition, compliance history, and the discretion of the Internal Revenue Service and the Indiana Department of Revenue.

Why Victory Tax Lawyers for a Fort Wayne federal-tax case

Victory Tax Lawyers is California-Bar-admitted, not Indiana-Bar-admitted. That distinction matters — and it does not block our work. The U.S. Tax Court is a federal court with nationwide jurisdiction; an attorney admitted to that court may petition and try cases at any of its trial locations, including the Indianapolis trial city 130 miles south of Fort Wayne at the Birch Bayh Federal Building, 46 E Ohio Street. IRS administrative practice runs on Form 2848 Power of Attorney, which is accepted from any attorney in good standing with any state bar plus an active Centralized Authorization File number. Most of our Fort Wayne clients never need a separately admitted Indiana attorney because the case is, at its core, federal.

For administrative work before the Indiana Department of Revenue — protests, audit responses, OIC submissions, Letter of Findings replies, and Payment Plan requests — we file Form POA-1 Power of Attorney and handle the matter remotely. When a case must move to the Indiana Tax Court (the dedicated Tier-2 court at 115 W Washington Street, Room 1130, Indianapolis IN 46204, established under Ind. Code 33-26 with exclusive original jurisdiction over Indiana DOR final determinations) or an Indiana state court, we coordinate with locally admitted Indiana counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the larger exposure for GM Assembly UAW workers with grant income, Steel Dynamics executives, Parkview physicians, and Lincoln Financial deferred-comp holders, stays with us.

What distinguishes our firm: a California-Bar-admitted managing attorney with active U.S. Tax Court admission, an Enrolled Agent on staff for IRS administrative work, a 5.0 / 72-review Google rating, and $100M+ in cumulative tax relief secured across 2,000+ resolved matters. No marketing claim of being an Indiana-licensed firm — we are not. A factually accurate offer of federal tax representation, available to any Fort Wayne taxpayer, at the same standard we apply to a Los Angeles client. Our 100% remote workflow runs through a secure document portal — you never have to drive to Robertson Boulevard.

Our seven-step process for Fort Wayne clients

Free consultation

A 30-minute call with a tax attorney to scope your matter, identify deadlines, and decide whether engagement is the right move.

Engagement letter

A written scope, fee structure, and conflict check. Flat fees for administrative resolution; hourly or hybrid for litigation.

Form 2848 and POA-1

We file the federal Power of Attorney with the IRS and Form POA-1 with the Indiana DOR, register on the CAF system, and step in as the contact of record.

Transcript and CSED analysis

We pull IRS account transcripts via Form 8821, calculate each year's CSED under IRC § 6502, and identify tolling events.

Strategy memo

A written summary: the resolution path (OIC, IA, CNC, audit response, CDP, Tax Court), the timeline, and the realistic outcome range.

Filing and negotiation

We file the operative document — Form 656, Form 433-A(OIC), Form 9423, Form 12153, or an Indiana Tax Court petition through local counsel — and handle every IRS and Indiana DOR contact.

Compliance monitoring

After resolution we monitor compliance through the OIC five-year terms or the IA term, file future returns, and prevent default.

Two collection clocks: federal CSED and Indiana's tax-warrant rule

The IRS has ten years from the date of assessment to collect a federal tax under IRC § 6502. After the Collection Statute Expiration Date, the debt is extinguished by operation of law. The clock pauses (“tolls”) when an Offer in Compromise is pending, when a Collection Due Process petition is filed, during bankruptcy, when an installment agreement is requested, and when the taxpayer is outside the United States for six months or more.

Indiana runs a parallel state collection rule. Under Ind. Code § 6-8.1-5-2, the Indiana DOR must issue a Proposed Assessment within three years of the return's due date (six years for omissions exceeding 25% of gross income, no limit for fraud or unfiled returns). Once an Indiana tax warrant is filed under Ind. Code § 6-8.1-8-2 with the Allen County Clerk, the warrant operates as a judgment against the taxpayer's real and personal property and remains enforceable for 10 years, renewable for additional 10-year periods. Many Fort Wayne taxpayers carry a federal CSED that will expire at or near the same time as the state warrant, but the state warrant can be re-filed indefinitely. Pull both records and know both dates before agreeing to any payment plan or amended return that could restart a clock.

Fort Wayne tax authorities and venues

A working knowledge of the tribunals, agencies, and field offices that touch Fort Wayne matters is what separates an answered Notice from a wage levy or tax warrant. Below is the working list our firm uses on every Fort Wayne file.

Internal Revenue Service — Fort Wayne TAC

The federal tax authority, at irs.gov. The Fort Wayne Taxpayer Assistance Center operates at 1300 S Harrison Street, Room 3008, Fort Wayne IN 46802, inside the E. Ross Adair Federal Building. Appointments required.

U.S. Tax Court — Indianapolis trial city

The U.S. Tax Court trial city serving Fort Wayne is Indianapolis, 130 miles south at the Birch Bayh Federal Building, 46 E Ohio Street. Petitions are filed electronically through DAWSON at ustaxcourt.gov; the 90-day deadline runs from the IRS Statutory Notice of Deficiency under IRC § 6213(a). Small-tax-case (S-case) procedures under IRC § 7463 apply to deficiencies of $50,000 or less per year.

Indiana Department of Revenue — Fort Wayne district office

The state tax authority, at in.gov/dor. Indiana DOR headquarters at 100 N Senate Avenue, Room N105, Indianapolis IN 46204; the Fort Wayne district office operates at 4901 Lake Forest Drive, Fort Wayne IN 46825. Administers the 3.05% flat personal income tax (phasing to 2.95% by 2026), the 4.9% corporate income tax, the 7% state sales tax under Ind. Code § 6-2.5-2-2, withholding tax, Use Tax under Ind. Code § 6-2.5-3-2, and County Local Income Tax under Ind. Code § 6-3.6 (administered on behalf of all 92 Indiana counties, including Allen County).

Indiana Tax Court

A dedicated state tax court of exclusive original jurisdiction, authorized under Ind. Code 33-26 and seated at 115 W Washington Street, Room 1130, Indianapolis IN 46204 — 130 miles south of Fort Wayne. Hears appeals of Indiana DOR final determinations and Indiana Board of Tax Review property-tax decisions. 60-day petition deadline from the Letter of Findings under Ind. Code § 6-8.1-9-1. Indiana is one of only a handful of U.S. states with a dedicated tax court of exclusive original jurisdiction; decisions are reviewable directly by the Indiana Supreme Court.

Allen County Treasurer

The county tax-collection authority for Fort Wayne. Office at 1 E Main Street, Suite 105, Fort Wayne IN 46802 (Rousseau Centre). Page: allencountyin.gov/treasurer. Administers Allen County property-tax billing and collection across Fort Wayne, New Haven, Woodburn, Leo-Cedarville, Grabill, and the surrounding townships.

Allen County Assessor

The county assessment authority. Office at 1 E Main Street, Suite 415, Fort Wayne IN 46802. Sets the assessed value of Allen County property — the starting point for the county tax bill, subject to Indiana's constitutional Circuit Breaker caps at 1% of assessed value for residential homesteads, 2% for agricultural land and other residential, and 3% for non-residential under Ind. Const. Art. 10 § 1.

City of Fort Wayne Treasury Department

The municipal finance authority at 200 E Berry Street, Suite 480, Fort Wayne IN 46802 (Citizens Square). Fort Wayne does not impose a separate municipal income tax (Allen County collects 1.48% CLIT under Ind. Code § 6-3.6 instead). Local revenue includes the Allen County food-and-beverage tax, the Allen County innkeeper's tax, and various business-license and stormwater fees administered through Citizens Square.

U.S. District Court — Northern District of Indiana, Fort Wayne Division

Refund suits filed after payment of tax and exhaustion of administrative remedies under IRC § 7422 may be brought in the U.S. District Court (N.D. Ind., Fort Wayne Division, E. Ross Adair Federal Building, 1300 S Harrison Street, Fort Wayne IN 46802) or the U.S. Court of Federal Claims in Washington, D.C. The Fort Wayne Division of N.D. Ind. covers the northeast Indiana counties including Allen.

IRS Independent Office of Appeals

The administrative-appeals body within the IRS that resolves cases without litigation. Fort Wayne cases run through the Appeals offices serving the Midwest region. Filings: Form 9423 (collection appeal) and Form 12153 (CDP). Page: irs.gov/appeals.

Taxpayer Advocate Service — Indiana

An independent organization within the IRS that helps when normal channels stall. The Indianapolis TAS office serves taxpayers across the state, including Fort Wayne. Page: taxpayeradvocate.irs.gov.

Speak with a tax attorney about your Fort Wayne matter

Free consultation, attorney-client privileged, no obligation. If a Notice of Deficiency, a Final Notice of Intent to Levy, or an Indiana DOR Letter of Findings is in front of you, the deadline to respond is real and short — call today.

Call (800) 883-8301 Free Consultation

Frequently asked questions — Fort Wayne tax

Does Indiana have a state income tax?

Yes. Indiana has a 3.05% flat personal income tax under Ind. Code § 6-3-2-1, phasing down to 2.95% by 2026 under HEA 1002 and SB 451. On top of that flat state rate, Allen County imposes a 1.48% County Local Income Tax under Ind. Code § 6-3.6 — administered by the Indiana DOR but specific to county of residence. The effective state-and-local personal rate for a Fort Wayne resident is 4.53%. Corporate income tax is 4.9% under Ind. Code § 6-3-2-1.5. State sales tax is 7% under Ind. Code § 6-2.5-2-2, uniform statewide with no local sales-tax add-on. Indiana repealed its inheritance tax effective January 1, 2013; estate tax exposure for Fort Wayne residents is federal-only.

Where is the closest U.S. Tax Court trial location to Fort Wayne?

The U.S. Tax Court trial city serving Fort Wayne is Indianapolis, about 130 miles south, at the Birch Bayh Federal Building, 46 E Ohio Street. A Fort Wayne taxpayer requests Indianapolis as the trial location when filing the Tax Court petition. Petitions are filed electronically through DAWSON at ustaxcourt.gov; the 90-day deadline from the IRS Statutory Notice of Deficiency under IRC § 6213(a) is jurisdictional — a single day late and the federal assessment becomes final.

What is the Indiana Tax Court and how does it work?

The Indiana Tax Court is a dedicated state tax court of exclusive original jurisdiction, established by the Indiana General Assembly and codified at Ind. Code 33-26. It is seated at 115 W Washington Street, Room 1130, Indianapolis IN 46204 — 130 miles south of Fort Wayne. Indiana is one of only a handful of U.S. states (alongside New Jersey, Oregon, and Hawaii) with a dedicated tax court of exclusive original jurisdiction over state tax disputes. The court hears appeals of Indiana DOR final determinations (Letters of Findings) and Indiana Board of Tax Review property-tax decisions. The petition deadline is 60 days from the Letter of Findings under Ind. Code § 6-8.1-9-1 — tighter than the federal 90-day Tax Court deadline. Decisions are reviewable directly by the Indiana Supreme Court. Victory Tax Lawyers refers Indiana Tax Court litigation to locally admitted Indiana counsel; we handle the federal portion and the Indiana DOR administrative work directly under Form POA-1.

What is Indiana's collection statute of limitations?

Ind. Code § 6-8.1-5-2 gives the Indiana DOR three years from a return's due date to issue a Proposed Assessment (six years for omissions exceeding 25% of gross income, no limit for fraud or unfiled returns). Once an Indiana tax warrant is filed under Ind. Code § 6-8.1-8-2 with the Allen County Clerk, the warrant operates as a judgment against the taxpayer's real and personal property and remains enforceable for 10 years, renewable for additional 10-year periods. The federal CSED under IRC § 6502 is also 10 years, but is not renewable — meaning an Indiana state warrant can outlive the federal collection clock if the DOR re-files. Pulling both records is the first step before agreeing to any payment plan that might restart a clock.

I work at GM Fort Wayne Assembly — what tax issues should I watch for?

General Motors Fort Wayne Assembly builds the Chevrolet Silverado and GMC Sierra light-duty pickups on Lafayette Center Road, with UAW Local 2209 representing the hourly workforce. Three tax patterns dominate. First, overtime and shift differentials regularly push hourly W-2 wages into a higher bracket than W-4 withholding anticipates, producing an April balance due. Second, Supplemental Unemployment Benefit (SUB) pay during model-year shutdowns is taxable as wages but does not always carry adequate withholding. Third, salaried managers, engineers, and supply-chain leads sit on GM RSU and PSU grants taxed as ordinary income at vest under IRC § 83(a), where 22% federal supplemental withholding routinely under-withholds against a 32% to 37% marginal bracket. Add 3.05% Indiana state and 1.48% Allen County CLIT, and the combined effective rate on RSU income can reach 41.53%.

Can I be audited by both the IRS and the Indiana DOR for the same year?

Yes. The IRS and the Indiana Department of Revenue operate independently and share information through the IRS-state exchange program. A federal audit adjustment is routinely reported to Indiana under the state's federal-change reporting rule (Ind. Code § 6-3-4-6), and vice versa. We coordinate the two audits to prevent inconsistent positions on the federal record from costing you on the Indiana return. Because Indiana maintains a 3.05% flat rate plus the 1.48% Allen County CLIT, a federal adjustment now produces a predictable state and county follow-on calculation.

Does Indiana offer an Offer in Compromise equivalent to the federal program?

Yes. The Indiana DOR accepts Offers in Compromise under Ind. Code § 6-8.1-3-17(c), applying a doubt-as-to-collectibility framework analogous to the federal program. Hardship and insolvency standards are similar to the IRS Form 656 analysis, but the Indiana DOR typically requires tighter documentation and a more conservative Reasonable Collection Potential calculation. All Indiana returns must be filed before consideration, and a financial-disclosure package is required. We typically run an Indiana OIC in parallel with the federal Offer where both debts are real. Indiana also operates a separate Voluntary Disclosure Agreement program through the Special Investigations Section for taxpayers with unreported historical exposure who come forward proactively.

I am clergy at a Fort Wayne LCMS or independent congregation — how does the § 107 housing allowance work?

IRC § 107 excludes from federal gross income a housing allowance designated in advance by the employing congregation, up to the lesser of (i) the amount actually used to provide a home, (ii) the amount officially designated, or (iii) the fair rental value of the home (furnished, plus utilities). Fort Wayne hosts Concordia Theological Seminary — the larger of two Lutheran Church-Missouri Synod seminaries in the country — plus a deep network of LCMS parishes, independent evangelical churches, Catholic parishes, and other congregations. Audit disputes typically focus on three points: was the allowance properly designated in writing before the pay period in question; did the amount exceed fair rental value; and was the underlying housing actually used to provide a home for the minister. Self-employment tax under IRC § 1402(a)(8) applies to the excluded allowance unless the minister has filed Form 4361 within the IRC § 1402(e) window. We handle the audit defense federally; Indiana follows the federal definition for state-tax purposes under Ind. Code § 6-3-2-2.

Can a California-Bar-admitted attorney represent me in Fort Wayne?

For federal IRS matters — yes. The IRS accepts Form 2848 Power of Attorney from any attorney in good standing with any state bar. The U.S. Tax Court is a single federal court with nationwide jurisdiction; an attorney admitted to that court may represent a taxpayer at any Tax Court trial location, including the Indianapolis trial city serving Fort Wayne. For Indiana DOR administrative work, we file Form POA-1 Power of Attorney and handle the matter remotely. For formal litigation in the Indiana Tax Court or an Indiana state court, we co-counsel with locally admitted Indiana attorneys. Most engagements — audit defense, OIC, IA, levy release, Tax Court — are federal and stay entirely with our firm.

I am a Burmese-American refugee in Fort Wayne with accounts back in Myanmar — what do I have to report?

Yes — if the aggregate value of all foreign financial accounts you own or have signature authority over exceeded $10,000 at any point during the calendar year, FinCEN Form 114 (FBAR) is required. It is due April 15 with an automatic extension to October 15. Non-willful failure to file carries up to a $10,000 civil penalty per violation; willful failure can reach the greater of $100,000 or 50% of account balances. Fort Wayne is home to one of the largest Burmese-American communities in the United States, established after the 1990s political-asylum wave from Myanmar. The IRS Streamlined Filing Compliance Procedures — both Domestic and Foreign — offer a path to bring accounts at Kanbawza Bank (KBZ), Yoma Bank, AYA Bank, Myanmar Apex Bank, and similar institutions into compliance with substantially reduced penalty exposure. The same path covers accounts in Bosnia (Raiffeisen, UniCredit BiH), Bangladesh (Sonali, Janata), and Mexico (Banamex, BBVA Mexico) for Fort Wayne's other immigrant communities.

What if I have unfiled returns going back several years?

The IRS Voluntary Filing Compliance policy and IRM 5.1.11.6 generally require the last six years of returns to bring a taxpayer back into compliance. Filing prior-year returns is the first step before any OIC, IA, or CNC request — IRC § 7122(d) compliance is a prerequisite for a federal Offer. Refunds claimed on returns filed more than three years after the original due date are time-barred under IRC § 6511(b)(2). Indiana follows a parallel filing-compliance posture; the DOR may issue a Proposed Assessment under Ind. Code § 6-8.1-5-1 when a taxpayer fails to file, and Allen County CLIT obligations accrue alongside the state return whether filed or not.

Can the IRS or the Indiana DOR levy my Fort Wayne bank account or wages?

Yes — after a Final Notice of Intent to Levy (CP90 or LT11) and expiration of the 30-day Collection Due Process window under IRC § 6330, the IRS may levy bank accounts at Old National Bank, STAR Financial Bank, Lake City Bank, First Federal Savings Bank of Indiana, PNC, Fifth Third, Huntington, or any Indiana-chartered institution and serve wage levies on Fort Wayne employers. A timely Form 12153 CDP request halts collection while the case is reviewed by Appeals. After a CDP determination, the taxpayer has 30 days to petition the U.S. Tax Court under IRC § 6330(d)(1). The Indiana DOR issues state tax warrants under Ind. Code § 6-8.1-8-2, which are filed with the Allen County Clerk and operate as judgments enforceable through the Allen County Sheriff — including bank-account levies, wage garnishments, and personal-property seizures.

What is the Allen County Local Income Tax and how does it work?

The Allen County Local Income Tax (CLIT) is a county-level income tax authorized under Ind. Code § 6-3.6 and administered by the Indiana Department of Revenue on behalf of all 92 Indiana counties. Allen County's combined rate is 1.48%, set by the Allen County Local Income Tax Council and allocated to public-safety, certified-shares, and economic-development purposes. CLIT applies to residents of the county on January 1 of the tax year — an Auburn resident (DeKalb County) commuting to a Fort Wayne employer pays DeKalb County CLIT at the DeKalb rate, not Allen County CLIT, even though their employer is Allen-County-based. CLIT assessments piggyback on federal and state income tax adjustments, and the Indiana DOR enforces unpaid CLIT through the same tax-warrant procedure that applies to state income tax under Ind. Code § 6-8.1-8-2.

How long does a federal Offer in Compromise take to process?

An IRS Offer in Compromise typically takes six to twelve months from filing to a final decision. The IRS deems an Offer accepted if not rejected within 24 months under IRC § 7122(f). While the OIC is pending, IRC § 6331(k) bars most levies, and the CSED is tolled. Rejected offers carry a 30-day Appeals window. A well-documented Offer with a complete Form 433-A(OIC) or 433-B(OIC) financial package moves faster than one returned for incompleteness. An Indiana OIC under Ind. Code § 6-8.1-3-17(c) typically runs four to nine months on a parallel track.

Will hiring a tax attorney stop IRS collection action immediately?

Once Form 2848 is on file, the IRS routes all communication through the attorney and stops contacting the taxpayer directly. Active levies are not automatically lifted by the POA filing alone — release requires either a financial showing under IRC § 6343, a CDP filing under IRC § 6330, or an installment-agreement / OIC submission that triggers the IRC § 6331(k) collection bar. We move on those concurrently when a levy is in place. Indiana state collection follows a similar pattern: a Form POA-1 routes state contact, and a pending Indiana OIC or Payment Plan request pauses enforcement under Ind. Code § 6-8.1-8-2.

About the author

This page was written and reviewed by Parham Khorsandi, Esq., Managing Attorney of Victory Tax Lawyers, LLP. Cal Bar #266658. Admitted to practice before the United States Tax Court. Mr. Khorsandi has resolved over 2,000 federal tax matters and secured more than $100 million in tax relief for clients across all 50 states.

Page last reviewed: May 25, 2026. Editorial standard: every federal-statute citation links to law.cornell.edu (Legal Information Institute, Cornell Law School). Every Indiana statute citation references the Indiana Code maintained by the Indiana General Assembly. Every administrative authority links to its primary .gov source. Material changes to the law are reflected within 30 days of effective date.

Attorney Advertising. This page is provided by Victory Tax Lawyers, LLP for general informational purposes only. Nothing on this page constitutes legal advice, creates an attorney-client relationship, or substitutes for consultation with a licensed attorney about your specific tax matter. Prior results described or referenced do not guarantee a similar outcome. Each tax case turns on its individual facts, applicable law, and the discretion of the Internal Revenue Service, the Indiana Department of Revenue, the U.S. Tax Court, the Indiana Tax Court, or other adjudicating body.

Victory Tax Lawyers, LLP is California-Bar-admitted with its principal office at 1100 S. Robertson Blvd., Los Angeles, CA 90035. The firm represents clients in federal tax matters nationwide via Form 2848 Power of Attorney and admission to the United States Tax Court. The firm is not admitted to practice in the courts of the State of Indiana; where an Indiana state-court appearance or Indiana Tax Court litigation is required, the firm associates with locally admitted counsel.

IRS Circular 230 Disclosure: The discussion of U.S. federal tax issues on this page is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the Internal Revenue Code or for promoting, marketing, or recommending to another party any tax-related matters addressed. For specific tax advice, consult independent tax counsel.

Authorities cited on this page

26 U.S.C. § 7122 — Federal Offer in Compromise
26 U.S.C. § 6159 — Installment Agreements
26 U.S.C. § 6321 — Federal Tax Lien
26 U.S.C. § 6325 — Lien Release and Discharge
26 U.S.C. § 6331 — Levy and Distraint
26 U.S.C. § 6343 — Release of Levy
26 U.S.C. § 6502 — Collection Statute Expiration
26 U.S.C. § 6213 — Tax Court Petition Window
26 U.S.C. § 6320 — CDP for Liens
26 U.S.C. § 6330 — CDP for Levies
26 U.S.C. § 6651 — Failure-to-File and Failure-to-Pay
26 U.S.C. § 6672 — Trust Fund Recovery Penalty
26 U.S.C. § 6015 — Innocent Spouse Relief
26 U.S.C. § 7345 — Passport Revocation
26 U.S.C. § 83 — Property Transferred in Connection with Performance of Services (RSU vesting)
26 U.S.C. § 107 — Rental Value of Parsonages (clergy housing allowance)
26 U.S.C. § 409A — Non-Qualified Deferred Compensation
26 U.S.C. § 263A — Uniform Capitalization (UNICAP)
Ind. Code § 6-3-2-1 — Indiana flat-rate personal income tax (3.05% phasing to 2.95%)
Ind. Code § 6-3-2-1.5 — Indiana corporate income tax (4.9%)
Ind. Code § 6-3-4-6 — Indiana federal-change reporting
Ind. Code § 6-3-4-8 — Indiana withholding-tax responsible-officer liability
Ind. Code § 6-3.6 — County Local Income Tax (Allen County 1.48%)
Ind. Code § 6-2.5-2-2 — Indiana state sales tax (7%)
Ind. Code § 6-2.5-3-2 — Indiana Use Tax
Ind. Code § 6-2.5-9-3 — Indiana sales-tax responsible-person liability
Ind. Code § 6-8.1-3-8 — Indiana DOR Power of Attorney authority
Ind. Code § 6-8.1-3-17 — Indiana Voluntary Disclosure and Offer in Compromise authority
Ind. Code § 6-8.1-5-1 — Indiana Proposed Assessment procedure
Ind. Code § 6-8.1-5-2 — Indiana assessment statute of limitations
Ind. Code § 6-8.1-8-2 — Indiana tax warrant procedure
Ind. Code § 6-8.1-9-1 — Indiana Tax Court petition window (60 days)
Ind. Code § 6-8.1-10-2.1 — Indiana late-filing and late-payment penalty
Ind. Code 33-26 — Indiana Tax Court enabling statute
Ind. Const. Art. 10 § 1 — Property-tax “Circuit Breaker” constitutional caps (1% / 2% / 3%)