Public Records Requests

In Indiana, the Access to Public Records Act (APRA) grants people the right to request or access information on the “affairs of government and the official acts of those who represent them as public officials and employees.” (IC 5-14-2-1).

DOR’s Legal Services team manages and responds to all public records requests in accordance with APRA to protect taxpayer information. (IC 5-14-3 and 6-8.1-7).

Submit a request

Before submitting a request using DOR’s APRA Portal, review the FAQs on this page. Individuals may request agency public records, including writings, reports, maps, audio recordings, and photos that are specific to DOR.

Generally, a records request must identify the record being requested. (IC 5-14-3-3). Not every request for DOR records may be granted, as every request is not considered a public records request. DOR will notify the requester if a request does not fall under APRA.

A public records request can only be granted if the record exists and is not exempt from disclosure. A public records request cannot include future records. APRA does not provide the requester with the ability to get answers to certain questions regarding the information, nor interpret data. DOR is not obligated to create a public record to answer an inquiry.

DOR APRA Portal

Legal Services
Indiana Department of Revenue
Legal Division
100 N. Senate Avenue, N248, MS110
Indianapolis, IN 46204-2253

Subpoenas & Court Orders

A subpoena is a document requesting an individual to appear in court and/or provide evidence/documents.

DOR will not disclose confidential taxpayer information in response to a subpoena and will advise the requester that a judicial order is required.

A court order is an instruction stating what an individual can or cannot do.

A judicial order is a decision issued by a judge after reviewing all presented facts and evidence. DOR cannot disclose confidential taxpayer information unless it is required by a judicial order (IC 6-8.1-7-1 (a).

People already involved in active litigation may obtain confidential DOR records by filing a motion to compel (i.e., a request for a judicial order) under Rule 37 of the Indiana Rules of Trial Procedure (IRTP) or Rule 37 of the Federal Rules of Civil Procedure (FRCP). People seeking the disclosure of confidential information outside the context of ongoing litigation would need to file a lawsuit in court, and to obtain a judicial order, the judge must issue an order granting DOR’s disclosure of confidential information.

People seeking disclosure of confidential taxpayer information from DOR should email copies of all relevant papers to dorlitigation@dor.in.gov.

The judicial order should allow DOR at least 30 to 60 days to respond.

People involved in active litigation can file a motion to compel (i.e., a request for a judicial order) under Rule 37 of the Indiana Rules of Trial Procedure and Rule 37 of the Federal Rules of Civil Procedure if litigation involving the confidential information being requested is not already active.

After filing a motion to compel, send DOR a copy of the motion and any other court documents used to support it. Also, send DOR a copy of the judicial order if one is granted.

Litigation
Indiana Department of Revenue
100 N. Senate Avenue, N248, MS102
Indianapolis, IN 46204-2253
dorlitigation@dor.in.gov

Law Enforcement Requests & DOR's Special Investigations Unit

A law enforcement request is an order for information or testimony issued by a government agency.

DOR’s Special Investigations Unit (SIU) processes informational inquiries, judicial orders, subpoenas, criminal cases and investigations from the following:

• City and county agencies
• Federal agencies
• Law enforcement agencies
• Law enforcement officials for other state agencies
• Other state tax departments

Formal and informal requests require a letter from an agency head to be submitted and addressed to DOR’s Director of Investigations. Emails must be encrypted. After sending the request to DOR, the requester must agree to keep the information from DOR confidential and solely used for official purposes before receiving the information (IC 6-8.1-7-1). Informal disclosure requests are not certified. However, subpoenas or other court orders will be certified.

All requests are fulfilled in the order they are received. Specific deadlines should be noted in the request.

Requests sent by mistake will be forwarded to DOR Legal Services for review. Any requests that are incorrectly directed to DOR SIU will be forwarded to DOR Legal Services or DOR Litigation for review.

Special Investigations Unit
Indiana Department of Revenue
100 N. Senate Avenue, MS110
Indianapolis, IN 46204-2253
investigations@dor.in.gov