In a July 2d TaxTax blog post, the Indiana Department of Revenue reports:  “This month, the Indiana Department of Revenue mailed more than 60,000 tax bills to taxpayers who didn’t pay all of their individual income taxes by the April 15 deadline.”  The Department clarifies its statement, explaining that the “tax bills” are not really “bills” but notices of proposed assessments (Form AR-80) and demand notices for payment (Form AR-40).  These have different time lines for responding, so review the notices carefully.   Regarding a proposed assessment, the Department states: “If you believe the information is wrong, you can protest the bill within 60 days of the bill due date.”  As to a demand notice, the Department warns:  “If you received but did not take care of an AR-80 notice, you will receive an AR-40. You will also receive an AR-40 bill if you underpaid your taxes for 2012. This bill only allows you 10 days to protest. If you do not pay or respond to this bill, your bill will move to the tax warrant stage.”  The Department’s post does not explain the nuances of challenging an assessment or demand notice by the Department.  If you are one of the “lucky” 60,000, consider consulting your legal or tax advisor before acting on the Department’s notice.