TAXPAYER SERVICES DIVISION

NOTICES AND PAYMENTS   

INTRODUCTION

This page explains the examination and review, assessment notice, and appeal processes. If you receive an assessment notice, compare the information provided by the Department to your records. If you disagree with the liability on the notice, you have the right to file a protest pursuant to Georgia Code Section 48-2-46. See the Appeal Process section below for additional information. If you agree with the notice, click the How to Pay link for additional information.

How to Pay

Penalty and Interest

Examination and Review Process

Assessment Notice Process

Appeal Process

Taxpayer Bill of Rights

NOTE: The Georgia Department of Revenue accepts credit card payments for liabilities presented to taxpayers via Department issued assessment notices, current year individual income tax due on original Forms 500, 500EZ, and 500ES, and corporate income tax due on original Forms 600 and 602ES . An installment payment can be made with a credit card by using the Notice Number indicated on the latest assessment notice received.

If you need assistance obtaining your notice number, you may contact the Compliance Division at (404) 417-6336 or the Taxpayer Services Division at (404) 417-2400 or by e-mail to taxpayer.services@dor.ga.gov .

EXAMINATION AND REVIEW PROCESS

LATE PAYMENT OR UNDERPAYMENT

If you made your tax payment after the due date or underpaid the tax due, the Department will assess penalty and/or interest on the late or underpaid amount.

LATE RETURN OR FAILURE TO FILE

If you file your return after the return due date or fail to file your return, the Department will assess penalty from the due date of the return until the return has been received. If tax is due with the return, additional interest and/or penalty will be assessed on the late tax amount.

INITIAL EXAMINATION

The Department of Revenue examines each tax return for accuracy. If errors or discrepancies are found, the Department will issue a notice indicating the nature of the error and any applicable tax, penalty, and interest.

BAD CHECK

If payment of a liability is made with a check that is rejected by your financial institution, the Department will issue a BAD CHECK NOTICE indicating tax, penalty, interest, and applicable bad check fees. The Department will make two attempts to cash a check before issuing a notice.

AUDIT

The Department audits returns each year. If an audit results in an additional tax liability, the Department will issue a NOTICE OF PROPOSED ASSESSMENT indicating tax, penalty, interest, and reason for the adjustment.

ASSESSMENT NOTICE PROCESS

As a Georgia taxpayer, you have certain rights. However, if you do not respond to an assessment notice by the specified deadline, you may lose those rights. Interest, penalty and/or applicable collection costs may be added to your liability. Additionally, your account may be placed with a private collection agency for further action.

The PROPOSED ASSESSMENT is the initial notification of the Department's intent to assess interest and/or penalty to a delinquent payment or return. Failure to pay or protest this notice within 30 days of issuance will result in the issuance of an OFFICIAL ASSESSMENT AND DEMAND FOR PAYMENT .

The OFFICIAL ASSESSMENT AND DEMAND FOR PAYMENT is notification that the Department has assessed interest and/or penalty to a delinquent payment or return. Failure to pay or protest this notice within 30 days will result in enforced collection and the imposition of a collection fee. 

The COLLECTION NOTICE notifies taxpayers that their account has been assigned to the Compliance Division . It informs the taxpayer that if payment or proof of payment is not received immediately, a collection fee will be imposed and a State Tax Execution ( FiFa ) will be recorded in the Office of the Clerk of Superior Court.

The FiFa NOTICE serves as notification that a State Tax Execution has been issued for the indicated tax period(s) and may be recorded at any time in the Office of the Clerk of Superior Court. Once recorded in court, a FiFa or lien could be reflected on your credit report and negatively impact your credit rating.

The BAD CHECK NOTICE notifies taxpayers that their check was returned unpaid by their financial institution. This notice includes applicable tax, interest, penalty, and bad check fee.

The OFFSET NOTICE is notification that a credit on a particular tax period was used to pay a balance due on a prior period. Credits can offset to pay tax, late charges, and/or other fees owed to this Department, as well as those owed to other agencies .

How to Pay

APPEAL PROCESS

PROPOSED ASSESSMENT

If you disagree with a liability shown on a Proposed Assessment notice, you have the right to file a protest within 30 days from the date on the notice pursuant to Georgia Code Section 48-2-46. You must respond in writing and include your Social Security Number or Taxpayer Identification Number, the Notice Number, and the reason you disagree with the assessment . You also have the right to an informal conference to present additional facts relevant to your case. You must indicate your desire for a conference in your response. Mail your written response to: Taxpayer Services Division, P. O. Box 105499, Atlanta, GA 30348.

OFFICIAL ASSESSMENT AND DEMAND FOR PAYMENT

If your protest of a proposed assessment is denied and/or you receive an Official Assessment and Demand for Payment notice, you have the right to file a protest within 30 days from the date on the notice pursuant to Georgia Code Section 50-13-12. Your written response must include your Social Security Number or Taxpayer Identification Number, the Notice Number, and the reason you disagree with the assessment . You also have the right to request a hearing before an administrative law judge with the Office of State Administrative Hearings (OSAH). You must indicate your desire for an OSAH hearing in your response. Mail your written response to: Taxpayer Services Division, P. O. Box 105499, Atlanta, GA 30348.

Instead of filing a protest under Georgia Code Section 50-13-12, you may file a judicial appeal to the Superior Court in your county of residence pursuant to Georgia Code Section 48-2-59. Before appealing to the Superior Court, you must post a surety bond or hold title or interest in real property within Georgia in excess of the outstanding liability. You must notify the Commissioner of Revenue of your intent to file a judicial appeal within 30 days of the date on the Official Assessment and Demand for Payment notice. Your written notification must include your Social Security Number or Taxpayer Identification Number, the Notice Number, and the reason you disagree with the assessment . Mail your notification to: Commissioner of Revenue, Georgia Department of Revenue, 1800 Century Blvd, NE, Atlanta, GA 30345.

The Department will not consider protests that are filed late.

REPRESENTATION

You may represent yourself at any conference or hearing, or you may appoint someone to represent you. A properly completed Power of Attorney Form RD-1061 must be submitted before the Department can discuss any tax matter with your representative. Form RD-1061 must be notarized by a notary public if the representative is not an attorney, CPA, EA or registered public accountant.

For additional information or assistance, contact the Taxpayer Services Division at 404-417-4480 or via e-mail to taxpayer.services@dor.ga.gov .

How to Pay

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