Sec. 4. If the department issues a report of proposed partnership adjustments to a partnership for a taxable year, the partnership shall be considered to be the taxpayer for purposes of IC 6-8.1-5, including all rights to protest and appeal the report of proposed partnership adjustments, except as specifically provided under this chapter. As added by P.L.159-2021, SEC.18.
Partnership's right to protest and appeal
Ind. Code § 6-3-4.5-4, under Chapter 4.5. Partnership Audit and Administrative Adjustments.
Ind. Code § 6-3-4.5-4