Information sharing agreements, Memorandum of Understandings (MOU) and/or state partnering agreements, between the Internal Revenue Service and the state taxing authorities allow them to share:
- Audit results
- Federal individual and business return information
- Employment tax information.
- Establish data-bases
The State of Indiana Department of Revenue participates in the program. However, each agency will decide if they will investigate the information that is shared; especially, because state law does not always conform to federal law.