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. Please note that, although the Department issues several types of notices throughout the collection process, only the Official Notice of Assessment and Demand for Payment is required by law prior in order to issue a State Tax Execution.
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.
You have 30 days either to pay this proposed liability, make payment arrangements or send a written letter of protest stating why you do not agree with the assessment. Include any documentation to support your protest. Mail the protest to the address at the top left-hand section of the notice. Upon timely receipt of your written protest, the assessment process will be held in abeyance until your protest is reviewed and a ruling is made by the Department. An acknowledgement letter will be mailed notifying you that we have received your correspondence.
Upon completion of the review of your protest, the Department will notify you of their ruling. If you receive an adverse ruling, payment in full is due or you can make payment arrangements. If payment in full is not made, the Department will issue an
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 have appeal rights under the Administrative Procedure Act or through the Superior Court in your county of residence.
If you fail to pay or appeal this 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 appeal pursuant to the Administrative Procedure Act, send a written request for hearing to:
Commissioner of Revenue
PO Box 49708
Atlanta , Georgia , 30359
Further collection actions will be held in abeyance pending the decision of the hearing officer appointed.
To file an appeal in Superior Court you will need to post a surety bond that equals the amount in dispute. Refer to Title 48 of the Official Code of Georgia for complete details of this procedure and other filing requirements. If you have neither paid the assessment, appealed the Official Assessment and Demand for Payment notice, nor made payment arrangements within 30 days, the Department may issue a Collection
Notice As of January 2006, the Department is no longer issuing Collection Notices. Please click the link shown below to see the Information Bulletin regarding this change in collection procedures by the Department. Information Bulletin- Change in Collection Notification Procedures
Fi.fa Action Notice This notice advises you that a State Tax Execution has been issued against you and is being recorded in the Office of the Clerk of Superior Court in your county. The State now has the authority to enforce collection of this debt by such legal actions as garnishment and levy of your bank accounts.
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