Notice of Proposed Assessment (Letter)

This letter is informing you that the Georgia Department of Revenue has determined that you owe taxes and is giving you 30 days to protest (or dispute) the amount due.

About Your Letter

  • The letter provides details about the assessment including the: 
    • type of tax you owe
    • months and years which you owe the tax (or “filing period”)
    • amount due as of the date on the letter
    • reason why you owe (i.e. failure to file/pay timely, returned payment, etc.) 
  • If you have been identified as a responsible party for your business (under Georgia law O.C.G.A. § 48-2-52) the letter will provide details about the underlying business and the filing periods for which you are being held responsible.
    • Responsible Party is a person who has control or supervision of the collecting of trust taxes, such as sales tax and withholding tax. The Responsible Party may be held liable for certain unpaid taxes of the business.
  • Go to the Georgia Tax Center (GTC) to pay the amount due in full, set up a payment plan, or protest the assessment. You may also upload supporting documents using GTC.
  • You will find the Letter ID (or document submission key) at the top right corner of the letter. 

Common Questions

  • What if I ignore this notice?
    • Your 30 days to file a protest will be over 
    • Penalties and interest will continue to accrue
    • DOR will issue an Official Assessment and Demand for Payment

     

  • How do I protest this assessment?
    • Protest online using the Georgia Tax Center
    • By mail. Complete Form TSD-1 and mailing with supporting documentation to the address on the form
  • Who should I call?

    Your letter includes the best contact information.

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