ASSESSMENT NOTICES & THE APPEAL PROCESS

This section describes the types of notices used in the State tax appeal and collection process and the appropriate appeal actions to be taken at each stage.

Proposed Assessment Notice

This notice is generated as a courtesy. It signifies that the Department has obtained or discovered information from the return or other sources that indicate additional tax may be due.

To Dispute A Notice Of Proposed Assessment:

Complete a Protest of Proposed Assessment or Refund Denial form. Click here to download the form and follow the instructions. Your protest form must be postmarked within 30 days of the notice date.

DOR will notify you that the protest has been either granted or denied. If DOR grants the protest of a proposed assessment, the assessment will be withdrawn. If DOR grants the protest of a refund denial, we will issue the refund.

If DOR denies the protest of a proposed assessment, DOR will issue an Official Assessment and Demand for Payment and notify you of the assessment amount, subject to the right to appeal as provided by law. If DOR denies the protest of a refund denial, you will also have the right to appeal to either the Georgia Tax Tribunal or superior court.

Official Assessment and Demand for Payment Notice

This notice is the official ruling of the Department pertaining to a person's tax liability. Payment in the full amount of tax, penalty and interest or an appeal, if you still disagree, must be made within 30 days. You may appeal an official assessment to either the Georgia Tax Tribunal or the appropriate superior court.

If you fail to pay or appeal this official assessment, a state tax execution may be issued pursuant to O.C.G.A. § 48-3-1.  Further, as provided by O.C.G.A. § 48-16-10, a 20% cost of collection fee will be added and, collection of the liability may then be enforced through the legal processes of attachment, garnishment or levy as authorized by O.C.G.A. § 48-2-55.

To Dispute an Official Assessment:

You must file an appeal with either the Georgia Tax Tribunal or in the appropriate superior court within 30 days of the official assessment’s issuance date.

Georgia Tax Tribunal (GTT)

The GTT hears and decides certain state tax disputes and is completely separate from and totally independent of DOR. Decisions of the Tribunal (except small claims cases) can be appealed to the Superior Court of Fulton County.

GTT’s Small Claims Division handles appeals where the amount of tax and penalties in controversy is less than either $15,000 for income tax cases or $50,000 for all other tax types. Decisions in small claims cases are final and cannot be appealed.

To file an appeal with the GTT, complete a Georgia Tax Tribunal Petition by downloading the form from either https://gataxtribunal.ga.gov or click here.

Superior Court

You can also appeal an official assessment to the appropriate superior court. To do so, your appeal must satisfy certain legal procedural requirements and be accompanied by either a surety bond in an amount that equals the amount in dispute, or evidence of your owning equity in real estate in Georgia in an amount that equals or exceeds the amount in dispute. It is highly recommended that you retain legal counsel for an appeal to superior court.

Issuance of State Tax Execution Notice

This notice advises you that a state tax execution has been issued against you and may be recorded with the appropriate superior court clerk’s office. The Department of Revenue has the authority to enforce collection of this debt by garnishment, levy, and other types of enforced collection activities.

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