TAX NEWS - March 2009

Tax Appeal Process - State of Georgia tax

TAX 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 1-877-GADOR11 (1-877-423-6711).