Taxpayers Who Have Received a Notice of Proposed Assessment
How to Protest a Proposed Assessment
In accordance with O.C.G.A. § 48-2-46, a taxpayer is entitled to protest their Proposed
Assessment within 30 days of the date printed on the on Notice of Proposed Assessment.
A taxpayer’s protest is only granted when there is a dispute as to the Amount
Due on the Notice of Proposed Assessment.
Inability to pay is not a reason to protest.
A request for a penalty waiver will not stop the assessment process.
If you would like to file a protest because you have a dispute as to the Amount
Due on the Notice of Proposed Assessment, you must complete a
Protest of Proposed Assessment or Refund Denial form (Check appropriate Protest box).
Protest Filed as of Postmark Date
Protests mailed via the U.S. Post Office are considered filed as of the postmark
date. The Department of Revenue does not recognize metered dates. Protests
mailed via IRS-designated private delivery services will be considered timely filed
when given to the private delivery service. Protests mailed via any other
method are considered filed on the date received by the Department of Revenue.
How to Pay your Proposed Assessment
To pay by Internet—log on to the Georgia Tax Center website at
To pay by Mail—Mail the payment voucher located at the bottom portion of
your Notice of Proposed Assessment along with a check or money order to the address
printed on the voucher.