Individual Income Tax Deadline Extended
Protests and Appeals
Disputing a Proposed Assessment or Refund Denial
If you disagree with the amount due on a proposed assessment or with the denial of a refund claim, you may file a protest with the Department within 30 days from the issued date on the notice. You may not appeal a proposed assessment with the Georgia Tax Tribunal.
- To protest online: Log on to the Georgia Tax Center.
- To protest by mail: Complete Form TSD-1 (Protest of Proposed Assessment or Refund Denial) and mail it along with any supporting documentation to the address on the form. Protests mailed via the U.S. Post Office are considered filed as of the postmark date. The department does not recognize metered dates. Protests mailed via IRS-designated private delivery services will be considered timely filed when given to the private delivery service. Protests mailed via any other method are considered filed on the date received by the Department.
Inability to pay is not a valid reason to protest a proposed assessment. If you cannot afford to pay the liability in full, you may request a payment plan, an offer in compromise, or a penalty waiver. A request for a penalty waiver will not stop the assessment process. You cannot request a payment agreement, offer in compromise, or penalty waiver with the Georgia Tax Tribunal.
After the Department receives your protest, a Department representative will contact you if more information is necessary or if you requested a conference. If you provided sufficient information within your protest for the Department to issue a decision, you will receive notification of whether your protest was granted or denied in full or in part.
Disputing an Official Assessment
You may file an appeal either with the Georgia Tax Tribunal or in the appropriate superior court within 30 days from the issued date on the official assessment.
Disputing the Denial of a Claim for Refund
If the Department denies your claim for refund, you may protest the denial with the Department (as discussed above) or immediately file an appeal either with the Georgia Tax Tribunal or in the appropriate superior court. If you elected to protest first and your protest was denied, you may still file an appeal. The appeal must be filed within the later of (a) two years from the date of the denial of the claim for refund, or (b) 30 days from the issued date on the Department's notice of its decision if you elected to protest before filing an appeal.
Disputing the Issuance of a State Tax Execution
If you do not pay or appeal an official assessment within 30 days, the Department may issue a state tax execution (also known as a state tax lien). You may appeal the issuance of a state tax execution either with the Georgia Tax Tribunal or in the appropriate superior court.
Please note that an appeal in superior court must satisfy certain legal procedural requirements and must be accompanied by a surety bond in an amount equal to the amount in dispute. Retaining legal counsel is highly recommended for an appeal to superior court.