6-3-4.5-2. Amended Return; Pass Through Entity; Adjustment for a Review Year; State Adjustment; Partnerships and Tiered Partners; Numerical Tier
Sec. 2. The following apply for purposes of this chapter: (1) If a taxpayer has not filed a return under IC 6-3 or IC 6-5.5 for a taxable year, review year, or adjustment year, any reference to an amended return shall be a reference to an original return that includes any adjustments under this chapter. […]
6-3-4.5-17. Inconsistent Reporting of Tax Attribute; Disclosure; Proposed Assessment; Timing; Reporting Considered Conclusive for Protest or Appeal
Sec. 17. (a) If the department determines that a taxpayer reported a tax attribute in an inconsistent manner with the partnership’s reporting of the tax attribute and the taxpayer does not disclose the inconsistent reporting in a manner prescribed by the department, the department may issue a proposed assessment against the taxpayer as a result […]
6-3-4.5-3. Department Audit or Investigation; Tax Attribute; Report of Proposed Partnership Adjustments
Sec. 3. (a) If the department conducts an audit or investigation of a partnership, and the department determines that the partnership: (1) did not correctly report any tax attribute for a taxable year; or (2) did not correctly allocate any tax attribute for a taxable year; the department may adjust or reallocate the tax attribute. […]