More Audit - FAQs

Read the guidance below for information regarding real estate sales, refinancing, and purchasings.

Real Estate Sales

1. Complete the Form CD-14135 for a real estate sale;
2. Download the completed form and attach them to an e-mail;
3. E-mail the forms to [email protected]; and
4. Call the Offer and Compromise Unit to inform them of the taxpayer’s intentions.

Real Estate Refinancing

1. Complete the Form CD-14134 for a real estate refinancing;
2. Download the completed forms and attach them to an e-mail;
3. E-mail the forms to [email protected]; and
4. Call the Offer and Compromise Unit to inform them of the taxpayer’s intentions.

Real Estate Purchasing

If the taxpayer is purchasing real property, Form OIC-1 and Form CD-14C are appropriate, to be e-mailed to [email protected], with a follow-up call to 404-417-6543.

All correspondence, including a copy of this notice, should be forwarded to the e-mail address [email protected]. 

Acceptable supporting documents for Schedule A Expenses verification include the following:

Submit invoices, receipts, bank statements, credit card statements, and other documents, to verify the Schedule A Expenses. The bank statements and credit card statements are used to prove that the taxpayer actually paid for the expenditure.  The bank statements and credit card statements must be clearly organized, so that the item paid for is distinguishable.   The bank statements and credit card statements are used to prove that the taxpayer actually paid for the expenditure.  The bank statements and credit card statements must be clearly organized, so that the item paid for is distinguishable.  Please send invoices and receipts, marked 1, 2, 3........... and likewise send bank statement entries with the corresponding 1, 2, 3..............., to link the invoices and receipts to the bank statement, in order to prove that you actually paid for the expenditure.  Expenses will be denied without payment verification in the ascribed format.

Acceptable supporting documents for Schedule C Business Expenses verification include the following:

Submit invoices, receipts, bank statements, credit card statements, and other documents, to verify the Schedule C Business Expenses.  The bank statements and credit card statements are used to prove that the taxpayer actually paid for the expenditure.  The bank statements and credit card statements must be clearly organized, so that the item paid for is distinguishable.  Please send invoices and receipts, marked 1, 2, 3........... and likewise send bank statement entries with the corresponding 1, 2, 3..............., to link the invoices and receipts to the bank statement, in order to prove that you actually paid for the expenditure.  Expenses will be denied without payment verification in the ascribed format.

Please provide the following additional proof of the Car and Truck Expenses alleged for tax years 2016, 2017, and 2018:

• Carfax reports, showing the odometer readings at various times, during the years;
• Receipts, representing gasoline purchases, throughout the years;
• Credit card statements indicating purchase of gasoline and/or repairs, for the years;
• Any other documents verifying and designating the actual customers served during each trip, at various times in the years; and
• Contracts with customers delineating the frequency and the necessity of visiting various locations, for the years.

 Mileage Log

The format of an Auto Mileage Log should include the “Date” of the travel, the “Business Purpose” of the travel, the “Beginning Odometer Reading,” and the “Ending Odometer Reading.”  Carfax reports, maintenance records, receipts, bank statements, and credit cards are excellent sources for this information. 

I had to pay additional taxes

Amend your Georgia return, for the tax year 20XX, with a Georgia Form 500X and pay the additional taxes owed to the state of Georgia, within 180 days.

I did not owe any additional taxes

Six months after the audit, order a 20XX Updated IRS Account Transcript, from the IRS (IRS Form 4506-T) and send a copy of the 20XX Updated IRS Account Transcript to the Georgia Department of Revenue, via e-mail, at [email protected].

Complete and file Georgia Form RET-001 to order a certified copy.

Complete IRS Form 14039 (Identity Theft Affidavit) and send the original to the IRS, as instructed on the form, but also send a copy to the Georgia Department of Revenue via e-mail at [email protected].

An audit representative is available Monday-Friday, between the hours of *AM-4:30PM and it might not be necessary to set-up an appointment.  However, if you need to set an appointment with the auditor handling your case, contact the auditor directly to set an appointment. 

For a general appointment, schedule an appointment online.