Examining the Distinct Role These Entities Play in Tax Disputes
While the Georgia Department of Revenue strives to handle all tax matters in a way that is fair and unbiased to the state and its taxpayers, disputes are inevitable. Taxpayers rightfully want to ensure that their cases are being handled appropriately and that they aren’t being asked to pay any more than they actually owe. That’s why the Georgia Tax Tribunal exists—it’s an independent division of the Office of State Administrative Hearings that hears cases requesting reviews of Department of Revenue decisions. In 2026, following a constitutional amendment, the Georgia Tax Tribunal will be replaced by the Georgia Tax Court, a more formal and judicial court. This court will begin accepting new cases on July 1, 2026. This article discusses the current administrative court, the Georgia Tax Tribunal
If you’re dealing with a DOR dispute right now and wondering if you should petition the Tax Tribunal, contact us at Wiggam Law for help.
Key Takeaways
- The Georgia Tax Tribunal is not part of the Department of Revenue—it is part of a separate government entity.
- You may dispute specific DOR actions with the Georgia Tax Tribunal.
- You can appeal a Georgia Tax Tribunal decision if you disagree with their ruling.
- Georgia Tax Tribunal cases are only heard by judges, not juries.
Comparing the Georgia DOR and the Georgia Tax Tribunal
Many tax authorities have outside agencies or divisions that review their decisions and handle disputes raised by taxpayers—for example, look at the IRS and the IRS Independent Office of Appeals. If you have certain types of disputes with the IRS, you can appeal to an independent agency, and in some cases, you can even take your case to U.S. Tax Court.
That is the purpose that the Georgia Tax Tribunal serves. If you’re confused about whether you need to seek assistance from the Georgia Tax Tribunal or the Georgia Department of Revenue, dig into both agencies’ roles and limitations.
An Overview of the DOR
The Department of Revenue is Georgia’s main tax-collecting agency. It is responsible for administering and enforcing Georgia’s tax laws in a fair and efficient way. The agency strives to promote public confidence and trust in the state government by handling tax concerns in a manner that benefits taxpayers and the state alike.
The DOR processes state tax forms, assesses taxes, pursues non-compliant taxpayers with notices demanding payment, attempts to secure payment via enforced collection actions, such as state tax levies, if necessary, and collaborates with taxpayers and legal representatives to set up alternate payment arrangements. When taxpayers have issues, they generally start by directly handling their disputes with the Department of Revenue. Quite a few tax concerns can be worked out in this way.
What is the Georgia Tax Tribunal?
The Georgia Tax Tribunal is part of the Georgia Office of State Administrative Hearings, so it is entirely separate from the Department of Revenue. It started hearing cases in 2013 to ensure that taxpayers have a fair and completely unbiased way to navigate tax issues legally. While the DOR attempts to handle disputes informally whenever possible, there are cases where it is impossible or taxpayers want an outside authority to review their case.
When a case cannot be handled informally, the Georgia Tax Tribunal handles tax disputes arising between taxpayers and the DOR. It is somewhat similar to a judicial court, although the small claims division of the court can hold some cases below a certain value.
Important Differences Separating the GTT and DOR
In reality, the only similarity between the Georgia Tax Tribunal and the Department of Revenue is the fact that they have something to do with taxes. In every other way, they are completely different:
- Role: The Department of Revenue administers and enforces tax laws, while the Georgia Tax Tribunal resolves legal issues between taxpayers and the Department of Revenue.
- Position: The Department of Revenue is an administrative agency on its own, while the Georgia Tax Tribunal is a division of the Office of State Administrative Hearings.
- Bias: The Department of Revenue’s primary goal is to represent the state’s best interests, although they do strive to come to fair agreements. The Georgia Tax Tribunal is neutral and makes its decisions based on the facts of each case, not what would benefit either party.
- Interaction with taxpayers: The Department of Revenue issues determinations and negotiates informally with taxpayers. The Georgia Tax Tribunal allows taxpayers to challenge those determinations.
Taking Your Case to the Georgia Tax Tribunal
If you’re wondering whether you should bring up your concerns with the Department of Revenue or the Georgia Tax Tribunal, it’s important to look at where you are in the tax collection process and which agency would best meet your current needs.
When You Should Reach Out to the GTT
If you’ve received your final assessment from the DOR and you disagree with the new taxes they’ve assessed, the Georgia Tax Tribunal can help determine whether or not they followed the correct procedures and made the appropriate changes to your tax bill. Note that the GTT cannot help with proposed assessments, only final.
You should also reach out to the Georgia Tax Tribunal if you’ve been audited and you disagree with the Department of Revenue’s findings. Perhaps you believe that your taxes were done correctly and that the proposed changes from your audit would deprive you of credits or exemptions you’re entitled to.
Other cases the GTT hears include the denial of tax refund claims, challenges to state tax executions after failing to pay taxes, and denials of petitions for alternative allocation methods.
You may also take a case to the Georgia Tax Tribunal if you have received a final assessment and attempted negotiations with the Department of Revenue, but have failed to find a resolution.
You have 30 days from receipt of a final assessment notice to request a hearing with the Georgia Tax Tribunal.
What to Expect From Your GTT Proceedings
Your claim with the Georgia Tax Tribunal begins with the filing of a petition. The sample petition form provided by the DOR requires your identifying information, the DOR action or notice you want to dispute, a written statement regarding the reason for your disagreement, and the facts you are using to come to your decision. You can file online via ePortal, and unless you are filing a Small Claims Division case, the filing fee is $60.
You may opt to take your case through the Small Claims Division if you are disputing an income tax liability that is less than $15,000 or if you are disputing a liability for other taxes with a liability lower than $50,000. Note, though, that a case heard by the Small Claims Division cannot be appealed. Their decision is final and binding. Small Claims Division cases are generally processed much more quickly than Georgia Tax Tribunal cases, with most cases going to trial within 180 days. GTT cases are generally tried within 270 days.
Georgia Tax Tribunal cases are only heard by a judge—no juries exist for these cases. If you disagree with the Tax Tribunal’s ruling, you can appeal their decision with the Superior Court.
Why the GTT Operates Independently of the DOR
If you look at the Georgia Tax Tribunal website, you’ll see that they focus heavily on the fact that they are independent of the Department of Revenue. This is because the autonomous nature of the Georgia Tax Tribunal is an incredibly important part of its operations. When the Department of Revenue reviews its own decisions and decides to stand by them, taxpayers often feel like they haven’t had their concerns truly heard and considered.
The DOR works on behalf of the state. Because the Georgia Tax Tribunal is outside the DOR entirely, there’s no appearance of impropriety or undue influence. They make their decisions based exclusively on the facts presented to them and the law. Your case is heard by a neutral judge, not someone employed by or representative of the Department of Revenue.
Breaking Down Common Myths and Misconceptions
Even among those who have disputed tax decisions before, there are lots of misconceptions regarding the Georgia Tax Tribunal:
- Myth: The Georgia Tax Tribunal is a division of the Department of Revenue or another office of the Department of Revenue.
Truth: This is blatantly untrue. The Georgia Tax Tribunal falls under the jurisdiction of the Office of State Administrative Hearings. It’s set up this way specifically to keep any DOR influence out of their decisions and give taxpayers a shot at a neutral hearing. - Myth: The Georgia Tax Tribunal generally sides with the Department of Revenue.
Truth: The Georgia Tax Tribunal does not “side” with anyone—their decisions are not rooted in whose case is more sympathetic or who they like more. Their rulings are based on tax law and evidence provided by taxpayers. - Myth: There’s no point in taking your case to the Georgia Tax Tribunal because their goal is to protect the state.
Truth: While the goal of the Department of Revenue is to protect the state’s tax income, the GTT’s goal is to be a neutral and impartial judge of tax issues.
Wondering if you should petition the Georgia Tax Tribunal or if you should keep working with the Department of Revenue? Working with a qualified tax attorney may give you insight into the process, help you better understand your options, and decide which next steps are right for your needs. Let’s talk about your legal options and next steps. Call Wiggam Law at (404) 233-9800 or set up a case evaluation.
Frequently Asked Questions
What types of cases can the Georgia Tax Tribunal hear?
The GTT can hear appeals of official tax assessments, denials of tax refund claims, state tax execution challenges, DOR regulation adoptions, and denials of petitions for alternative allocation methods.
How is the Georgia Tax Tribunal different from a regular court?
The Georgia Tax Tribunal does not have juries—all cases are heard solely by a judge. The Tribunal’s authority is also limited exclusively to specific tax cases involving the Department of Revenue.
Do I need a lawyer to go to the Georgia Tax Tribunal?
In most cases, no. Individuals can represent themselves or have legal representation, but to be on the safe side, you should strongly consider professional representation. Other types of taxpayers, including corporations, must have legal counsel.
What are the deadlines for filing a tax appeal in Georgia?
The deadline is often 30 days from the notice received by the taxpayer, but specific time limits are listed on the notice you receive from the Department of Revenue.
Can I settle with the Department of Revenue before the Tribunal hears my case?
Yes. At any point, you can work with the Department of Revenue to settle the case and eliminate the need for a Georgia Tax Tribunal hearing.
Sources:
https://gataxtribunal.georgia.gov/how-do-i-file-petition
https://gataxtribunal.georgia.gov/rules-standing-orders-0/georgia-tax-tribunal-rules-procedure-chapter-616-1-3pdf
https://gataxtribunal.georgia.gov/faqs
https://dor.georgia.gov/georgia-tax-tribunal
https://dor.georgia.gov/documents/forms/type/individual-income-tax?page=2