What to do if you receive a Proposed Assessment

In accordance with O.C.G.A. § 48-2-46, a taxpayer is entitled to protest their Proposed Assessment within 30 days of the date printed on the on Notice of Proposed Assessment.

  • The Department will grant a taxpayer’s protest only when there is a dispute as to the amount due on the Notice of Proposed Assessment. Inability to pay is not a reason to protest.
  • A request for a penalty waiver will not stop the assessment process.

File a Protest

If you would like to file a protest because you have a dispute as to the amount due on the Notice of Proposed Assessment, you must complete a Protest of Proposed Assessment or Refund Denial form (check appropriate Protest box).

Protest Filed as of Postmark Date - 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 the department receives it. 

How to Pay your Proposed Assessment

  • Online by logging to the Georgia Tax Center, or
  • Mail the payment voucher located at the bottom portion of your Notice of Proposed Assessment along with a check or money order to the address printed on the voucher.

If you are unable to pay the total amount due at this time, you may request a payment plan or offer in compromise.