How does the record of the Indiana Board proceeding get to the Tax Court?
A. In a petition for judicial review of an Indiana Board final determination, a taxpayer may request that the Indiana Board prepare a certified copy of the agency record. In the alternative, the petitioner must file a separate request for the record. Within 30 days after the petitioner receives notification that the record has been prepared, the petitioner must transmit a copy of the record to the Tax Court.
