Official Assessment and Demand for Payment (Letter)

DOR has issued an Official Assessment and Demand for Payment (which means you have an amount due.)

Your Letter Explained

You had 30 days from the date on the Proposed Assessment Letter to:

  • Pay the amount due, or protest the amount due

If you did protest and it was denied or adjusted, the Official Assessment letter shows the remaining balance due that you should pay.

Payment Information

Appeal Your Assessment

  • If you disagree or dispute the amount owed or the tax due, then you still have 30 additional calendar days to file an appeal with the Georgia Tax Tribunal or with your local Superior Court. This can be done in writing or online through GTC. 
  • You may also upload supporting documents using GTC.  You will need your Letter ID (or document submission key) which can be found at the top and the bottom of the letter. 
  • If you are under bankruptcy protection, please note that Federal Law stops collection enforcement action against you, however it does not stop DOR from issuing assessment letters and determining tax liabilities.   

Common Questions

  • What if I ignore this notice?
    • Penalties and interest continue to accrue.
    • DOR may issue and record a tax lien with the Clerk of Superior Court.
    • If you do not appeal the Official Assessment, and the department issues a State Tax Execution (aka tax lien) against you, DOR may initiate further collection action. This action may include but is not limited to:
      • Issuance of a Bank Levy to your financial institution to seize all funds and property held by the bank, including safety deposit box items. 
      • Issuance of a levy upon real or personal property owned by you. I.e. Automobiles, Motorcycles, Boats, Planes, trailers, etc. 
      • Garnish your wages. 
  • I have questions, who should I call?

    Your letter includes the best contact information.

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