Innocent Spouse Relief

Georgia law (O.C.G.A. ยง48-7-86(g)) allows relief from a Georgia liability when:

The liability was caused by the unreported or incorrectly reported income of one individual on a joint return;

The individual requesting relief has documentation proving that he or she did not know, and did not have reason to know, the income was omitted or reported incorrectly; and

Under the circumstances, it is inequitable to hold the requesting individual responsible for tax on the unreported or incorrectly reported income; or

The requesting individual was granted relief from a federal tax balance under Section 6015 of the Internal Revenue Code.

If you meet the criteria for receiving innocent spouse relief, you may contact the Department at 877-423-6711 for information about submitting a relief request.

Injured Spouse Relief

Georgia law does not contain a provision for injured spouse relief. If you were granted injured spouse relief by the IRS, please contact the Department at 877-423-6711 for assistance.


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