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STATE EX REL. IND. DEPT. OF REVENUE v. DEATON

No. 73S01-0104-CV-207.

755 N.E.2d 568 (2001)

STATE of Indiana ex rel. INDIANA DEPARTMENT OF REVENUE, Appellant (Plaintiff Below), v. Timothy L. DEATON and Marie E. Deaton, Appellees (Defendants Below).

Supreme Court of Indiana.

September 26, 2001.

Attorney(s) appearing for the Case

Karen M. Freeman-Wilson, Attorney General of Indiana, Jon Laramore, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

Kurt St. Angelo, Indianapolis, IN, Attorney for Appellee.

ON PETITION FOR TRANSFER

BOEHM, Justice.

We hold that the Indiana Department of Revenue may collect a tax judgment lien through proceedings supplemental in a court in any county where the taxpayer owns property without first filing suit and obtaining a judgment foreclosing the lien.

Factual and Procedural Background

When the Department reasonably believes an income tax return does not reflect the proper amount of tax due, the Department...

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