Individual Income Tax Audits

Most Individual Income Tax audits are conducted based on information from the Internal Revenue Service (“IRS”) or our own internal review, as outlined below:

  • RAR Audits (Revenue Agent Reports): Audit performed by IRS and, as a result, additional tax is due to Georgia
  • CP2000 Audits: Billings performed by IRS based on missing income, i.e., W-2, 1099, 1099R.
  • CAA (Computer Assisted Audits): Audits generated from matching data between the IRS and State of Georgia
  • Delinquents: Audits generated from matching data from IRS and State of Georgia. These audits are from taxpayers filing federal returns or having Georgia filing requirements but have no Georgia return on file.
  • Other Sources: Audits generated from data collected from various sources to identify delinquent or deficient taxpayers. 

If it is determined that an additional amount is due, you may pay what you owe without additional penalties and interested being added using the Georgia Tax Center portal.

If you disagree with the proposed adjustments as reflected on a Notice of Proposed Assessment that result in a net liability due, you may file a protest.

If you received an Official Notice and Demand for Payment and disagree with the proposed adjustments, you may file a petition with the Georgia Tax Tribunal.

If you have a question regarding an Individual Income Tax Audit, you may contact the Department at 404-417-6501.