Individual Income Tax Audits
Most individual income tax audits are conducted based on information from the Internal Revenue Service (IRS). Below are some of our most common audit programs.
- EOAD (Examination Operational Automation Database): Audit performed by IRS and, as a result, additional tax is due to Georgia. Formerly referred to as RAR (Revenue Agent Report).
- 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.
Additional Amount Due
If it is determined that an additional amount is due, you may pay what you owe without additional penalties and interest 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.
- Received an Official Notice and Demand for Payment and disagree with the proposed adjustments, you may file a petition with the Georgia Tax Tribunal.
- Agree the amount is due but are unable to pay the total amount due at this time, you may request a payment plan, or an Offer in Compromise.
If you have a question regarding an individual income tax audit, please contact the Department at 404-417-6501 or by email at [email protected].