Indiana Code Title 34. Civil Law and Procedure § 34-28-9.2-9

Sec. 9. (a) If the Internal Revenue Service or a court issues a determination letter, revenue ruling, other public ruling of the Internal Revenue Service, or a published decision to the commission or any lottery winner, declaring that the voluntary assignment of prizes will affect the federal income tax treatment of a prize winner who does not assign the winner's prize payment or payments, the state lottery commission shall file a copy of the letter, ruling, or decision with the attorney general's office and the office of judicial administration.  A court may not issue an order authorizing a voluntary assignment of a prize after the date the ruling, letter, or published decision is filed.

(b) If a determination letter, revenue ruling, other public ruling, or published decision is issued under subsection (a), the Internal Revenue Service or the court that issued the document shall send a certified copy of the document to the director of the commission.