Isn’t it too late to bill me for this?

The Georgia Department of Revenue has the following requirements: CAAs – Three years from the date you file your return to assess additional tax, per Georgia law. O.C.G.A. §48-2-49bCP2000/EOAD’s - Five years from the date we received the information from the IRS to assess the taxpayer, per IRS. O.C.G.A. §48-7-82Delinquents – There is no statute of limitations for unfiled returns. O.C.G.A. §48-7-50; O.C.G.A. §48-7-56Read more information about Individual Audits.

This was my spouse’s income. Why am I being billed?

If you filed a joint return, both parties are liable for the tax.

It is not my fault the mistake was made (someone else completed my return). Why do I have to pay this?

It is your responsibility to file an accurate return and pay what is owed. Having someone else completed your return does not absolve you from this responsibility.

I already paid this. Why am I being billed again?

This bill is for the state tax on the same audit. You may have paid the Department of Treasury (IRS) for the federal tax paid on this audit. Check your bank statement or payment records to determine if the payment was made to the IRS or the Georgia Department of Revenue. If the payment was made to the Georgia Department of Revenue, please forward any documents showing us that this bill has been paid, to us, for review, to cru@dor.ga.gov.

I received a bill for my deceased parent. What do I do?

Please submit the death certificate and the final probate paperwork by e-mailing to cru@dor.ga.gov.

I was not told to amend my Georgia return. How can you bill me?

You should have been notified by the IRS that this income was unreported on your federal return. The notice from the IRS should have included a line that states your Georgia return may need to be amended. The Georgia Form 500 tax return and our website contain information about what to do when you receive an IRS notice. More information available in the IT-511 Individual Income Tax Instruction Booklet under Filing Requirements, Federal Audits. O.C.G.A. §48-7-82

Audit Billing - FAQs

Isn’t it too late to bill me for this?

The Georgia Department of Revenue has the following requirements:
CAAs – Three years from the date you file your return to assess additional tax, per Georgia law. O.C.G.A. §48-2-49b
CP2000/EOAD’s - Five years from the date we received the information from the IRS to assess the taxpayer, per IRS. O.C.G.A. §48-7-82
Delinquents – There is no statute of limitations for unfiled returns. O.C.G.A. §48-7-50; O.C.G.A. §48-7-56
Read more information about Individual Audits.
This was my spouse’s income. Why am I being billed?

If you filed a joint return, both parties are liable for the tax.
It is not my fault the mistake was made (someone else completed my return). Why do I have to pay this?

It is your responsibility to file an accurate return and pay what is owed.
Having someone else completed your return does not absolve you from this responsibility.
I already paid this. Why am I being billed again?

This bill is for the state tax on the same audit. You may have paid the Department of Treasury (IRS) for the federal tax paid on this audit.
Check your bank statement or payment records to determine if the payment was made to the IRS or the Georgia Department of Revenue.
If the payment was made to the Georgia Department of Revenue, please forward any documents showing us that this bill has been paid, to us, for review, to [email protected].
I received a bill for my deceased parent. What do I do?

Please submit the death certificate and the final probate paperwork by e-mailing to [email protected].
I was not told to amend my Georgia return. How can you bill me?

You should have been notified by the IRS that this income was unreported on your federal return. The notice from the IRS should have included a line that states your Georgia return may need to be amended.
The Georgia Form 500 tax return and our website contain information about what to do when you receive an IRS notice.
More information available in the IT-511 Individual Income Tax Instruction Booklet under Filing Requirements, Federal Audits.
O.C.G.A. §48-7-82