Compliance Division


Where's My Refund?

How to pay my Delinquent Taxes

The Compliance Division verifies the accuracy of the Georgia tax returns filed with the department to ensure that the State of Georgia collects the correct amount of tax owed by individuals and firms subject to Georgia taxation laws as well as providing for taxpayer assistance for all taxes administered by the Department.

Use Tax Obligations For Business Professionals


How Does Use Tax Apply To Service Professionals?

I Am A Service Provider, Should I Register For Sales & Use Tax?


Find It Fast


Business Professionals – PDF Forms & Information

Computer Assited Audit Brochure

Enforceability of Liens

Managed Audit Program

Use of Private Collection Agencies

 Use Tax Questionnaire

 Use Tax Self Review

 Sales Tax Regulations – Dentists

 Sales Tax Regulations – Optometrists

 Sales Tax Regulations – Drugs, Medicine & Medical Equipment

 Sales Tax Regulations - Physicians Business Professionals – Submit Forms Online

Business Professionals – Submit Forms Online

 Complete The Use Tax Questionnaire Online!
Instructions for completing this form can be found HERE.

After you have filled out this form, save the file and send as an attachment in your email to your Use Tax Representative.
Name
Title
Area of Responsibility
Phone Number
Email
Anita DeGumbia
Assistant Director
Century Center Compliance Audit
Individual Income Tax Audit, Sales/ IFTA/IRP Corporate Audit
(404) 417-6436
Patrice Darden
Manager
Century Center Compliance Audit
Corporate Income Tax
404-417-6439
Mike Edwards
Manager
Century Center Compliance Audit
Corporate Income Tax
404-417-6571
George Grissom
Manager
Century Center Compliance Audit
Sales Tax
404-417-6435
Trellis Love
Manager
Century Center Compliance Audit
Sales Tax
404-417-6437
Emmanuel Nwogor
Manager
Century Center Compliance Audit
Motor Fuel/IFTA/IRP
404-417-6576
Mary Catherine Passmore
Manager
Century Center Compliance Audit
Sales & Use Tax - Regional Offices
706-649-7454
Chester Cook
Program Manager
Century Center Compliance Audit
In-state Auditors
404-417-6368
Steven Alvarez
Manager
Century Center Compliance Audit
Compliance Research Unit/Data Warehouse, Individual Audit, Voluntary Disclosure Unit
404-417-6752
Bill Esmond
Manager
Out of State Compliance Audit
Corporate Income Tax
404-683-2504
Jamie Brooks
Manager
Out of State Compliance Audit
Sales & Use Tax
404-673-1412
Brian Shanaghan
Manager
Out of State Compliance Audit
Sales & Use Tax/Film Tax Credit
404-734-0782
Tina Sallinas
Manager
Out of State Compliance Audit
State Sales & Use Tax
404-683-3729
Dennis Bono
Manager
Out of State Compliance Audit
Sales & Use Tax
404-683-5691
Jim Sowell
Assistant Director
Century Center Compliance Collections
404 417-6491
John Coleman
Program Manager
Century Center Compliance Collections
Administration and Operations
PCA, Lottery and Compliance Training
(404) 417-6086
Gail McNeely
Program Manager
Century Center Compliance Collections
Regional Offices - North
404-417-6444
Scott Purvis
Program Manager
Macon Compliance Collections
Regional Offices - South
(478) 471-3600
Merrill Jacobson
Program Manager
Century Center Compliance Collections
Accounts Receivable Collections Unit, Offer in compromise-Individual, Bankruptcy
404 417-2282
Leo Zomparelli
Manager
Century Center Compliance Collections
Private Collection Agencies, Lottery Unit
404 417-6621
Joyce McClendon
Manager
Century Center Compliance Collections
Individual Income Tax Resolution Unit
404-417-2428
James Cox
Manager
Albany Regional Offices
(229)430-4241
Travis Passinault
Supervisor
Albany Regional Offices
(229)430-4241
Kerry Herndon
Manager
Athens Regional Offices
(706) 389-6977
Cindy Guthrie
Supervisor
Athens Regional Offices
(706) 389-6977
Daryl Smith
Supervisor
Athens Regional Offices
(706) 389-6977
Gary Brantley
Manager
Atlanta Regional Offices
(404) 417-6605
Lisa Meek
Supervisor
Atlanta Regional Offices
(404) 417-6605
Kenneth McNeillie
Supervisor
Atlanta Regional Offices
(404) 417-6605
Don Albertson
Supervisor
Atlanta Regional Offices
(404) 417-6605
Jon Dotson
Supervisor
Atlanta Regional Offices
(404) 417-6605
Gwyneth Zachary
Supervisor
Atlanta Regional Offices
(404) 417-6605
Janice Ebel
Supervisor
Atlanta Regional Offices
(404) 417-6605
David Toulson
Manager
Augusta Regional Offices
(706) 651-7600
Wanda Raborn
Supervisor
Augusta Regional Offices
(706) 651-7600
Taryn Parker
Manager
Columbus Regional Offices
(706) 649-7451
Barbara Williams
Supervisor
Columbus Regional Offices
(706) 649-7451
Marsha Gilliard
Manager
Douglas Regional Offices
(912) 389-4094
Elizabeth Lankford
Supervisor
Douglas Regional Offices
(912) 389-4094
Vacant
Manager
Gainesville Regional Offices
(770) 718-3700
Lynda Nix
Supervisor
Gainesville Regional Offices
(770) 718-3700
Teresa Baker
Supervisor
Gainesville Regional Offices
(770) 718-3700
Vacant
Manager
Macon Regional Offices
(478) 751-6055
Cheryl Griggs
Supervisor
Macon Regional Offices
(478) 751-6055
Jill Smith
Manager
Rome Regional Offices
(706) 295-6061
Dennis Knight
Supervisor
Rome Regional Offices
(706) 295-6061
Felecia Weatherington
Supervisor
Rome Regional Offices
(706) 295-6061
Felicia Smith
Manager
Savannah Regional Offices
(912) 356-2140
Jacqueline Nix
Supervisor
Savannah Regional Offices
(912) 356-2140
Allen Johnson
Manager
South Metro Regional Offices
(404) 724-7200
Velma Hicks
Supervisor
South Metro Regional Offices
(404) 724-7200
Gezu Worku
Supervisor
South Metro Regional Offices
(404) 724-7200
 

 Georgia Department of Revenue Voluntary Disclosure Program

The purpose of the Georgia Department of Revenue's Voluntary Disclosure Program is to provide an opportunity for businesses and individuals who have become aware of their Georgia tax obligations to voluntarily come forward and meet such obligations. The relief afforded to taxpayers is outlined below. The program is administered by the Department’s Compliance Research Unit. All of the information needed to offer a voluntary disclosure agreement to the Department is detailed below. If you have questions after reviewing this information, please send an email to VDA@dor.ga.gov.

In order to be eligible, the company or individual may not have been previously contacted by the Department. Because the taxpayer is coming forward voluntarily, the Department will usually waive all penalties and limit the length of time the taxpayer must disclose and pay previous liabilities. This length of time, called the “look-back” period, is generally three years but can be longer depending upon a taxpayer’s particular circumstances. These items are covered in greater detail in the Department’s Guide to Georgia’s Voluntary Disclosure Program.

Where to begin?
To initiate the voluntary disclosure process, the taxpayer or their representative should first review the following documents:

The company or individual must then provide certain information, representations, and warranties as described in the Voluntary Disclosure Application. Additional details regarding this document can be found in the Guide to Georgia’s Voluntary Disclosure Program.

When the Department receives an application, it will review it and determine the terms of the agreement it is able to offer to the taxpayer. The Department will either request additional information or sign the agreement and send it back to the taxpayer or their representative for acceptance and signature.

If your company is involved in multi-state commerce and seeks to resolve potential state sales and use tax or income and net worth tax liabilities where nexus is the central issue, you may want to learn about the Multistate Tax Commission’s Multistate Voluntary Disclosure Program. Taxpayers benefit by resolving potential state tax disputes before states issue prior year assessment of taxes, interest and penalties. Multistate resolution saves time and money, and the Commission staff performs its work at no cost to the taxpayer.

You may contact Georgia Department of Revenue’s Compliance Research Unit by mail or e-mail:

Mail: Georgia Department of Revenue, Attn: Steven Alvarez, Manager, Compliance Research Unit, 1800 Century Blvd., Suite 18204 Atlanta, Georgia 30345

E-mail: vda@dor.ga.gov