Indiana Code Title 6. Taxation § 6-4.1-4-3

Sec. 3. The appropriate probate court shall order a person who fails to file an inheritance tax return on or before the date the return is due to appear before the court to state why the return has not been filed if an interested party files a motion asking the court to take that action.  In addition, the court may on its own motion order the person to enter such an appearance.