A PTABOA must hold a hearing on a taxpayer's written request for review within 180 days of that request, and it must issue a determination within 120 days of its hearing. If the PTABOA fails to meet those deadlines, the taxpayer may initiate proceedings for review before the IBTR. See Ind. Code 6-1.1-15-1(o). Click here to link to the Ind. Code.