Section 45IAC15-5-2. Protests

   (a) A taxpayer has sixty (60) days from the date the notice of additional tax assessment is mailed to protest the additional tax liability.

  (b) All protests of additional assessments must be in writing and include the taxpayer's name, tax identification number, address and the basis for objections to the proposed assessment.

  (c) If the taxpayer desires a hearing before the department, the protest shall so state. The taxpayer may, in lieu of a hearing, submit written objections to the assessment. Protests should be submitted to the administrator of the division which initiated the assessment.

  (d) The department may correspond with the tax payer prior to the hearing, either in writing or orally, in order to gather information and clarify issues presented in the protest letter. (Department of State Revenue; 45 IAC 15-5-2; filed Oct 1, 1987, 1:30 pm: 11 IR 538)