Claim approval
Sec. 12. (a) The department shall approve a claim filed under
section 11 of this chapter if the department determines that:
(1) the erroneous levy was caused by an error by the
department;
(2) before the levy was issued:
(A) the taxpayer responded to communications by the
department; and
(B) the taxpayer provided the department with the
information and documentation requested by the department.
(b) The department shall waive the requirement set forth in
subsection (a)(2) if the department determines the taxpayer had
reasonable cause for a failure to comply with the requirement.
As added by P.L.332-1989(ss), SEC.34.
Last modified: May 28, 2006