When you disagree with a tax decision made by the Georgia Department of Revenue, you still have options. Whether you have a new tax assessment due to an audit, a denied refund, or a surprise penalty, Georgia law gives taxpayers the right to challenge the DOR’s decision through the Georgia Tax Tribunal.
However, when you’re already stressed from tax problems, navigating confusing legal procedures can feel overwhelming. Missing a step or waiting too long could result in unnecessary delays or forfeiting your right to challenge the DOR. That’s where we come in. Keep reading, and when you’re ready to find out how Wiggam Law can help, call us at (404) 233-9800.
Key Takeaways
- You can dispute a final decision from the Department of Revenue.
- You only have 30 days from the notice date to file your petition.
- The Georgia Tax Tribunal is an independent division that is not managed by the Department of Revenue.
- Hiring a tax lawyer can help you present the strongest case possible.
Understanding the Georgia Tax Tribunal
People often ignore their right to petition the Georgia Tax Tribunal (GTT), assuming that a tax agency investigating its own decisions will ultimately rule in its own favor every time. But here’s what you need to know: the Georgia Tax Tribunal is not part of the Department of Revenue. It is an independent division of the Georgia Office of State Administrative Hearings.
When your case is heard by the GTT, they make the decision that is just, fair, and in line with what the law says—not what most benefits the Department of Revenue.
The Georgia Tax Tribunal hears a wide range of tax cases, including those related to:
- Personal income tax
- Corporate income tax
- Sales and use tax
- Withholding tax
- Motor fuel tax
There are two divisions within the Georgia Tax Tribunal: a Small Claims Division, which handles cases where the liability is less than $15,000, and a regular division that hears all other cases.
When Are You Able to File a Petition?
You can’t petition the Tribunal just because you don’t like the Department of Revenue’s decision or how they are handling your tax concerns. You can only petition the Georgia Tax Tribunal when the DOR has made a final decision, which typically means a Notice of Official Assessment, Notice of Refund Denial, or other official correspondence reporting the DOR’s final position on a matter. You cannot dispute a Notice of Proposed Assessment.
Some issues that often warrant a Georgia Tax Tribunal include:
- Disagreement with the findings of an audit
- Denied tax refund request
- Unjustified tax penalty
- DOR made an error in calculating what you owe
When you file the petition is incredibly important. In most situations, you only have 30 days to file your petition. Regardless of the reason, missing this deadline generally means that your case is dismissed, and you will lose your right to petition the GTT. The Department of Revenue’s decision then becomes final, regardless of whether or not it is accurate.
How to File a Dispute
Let’s say you have your final order in hand, and you disagree with the DOR’s decision. These are the steps you need to follow to petition their decision.
1. Download the Correct Form and Fill It Out
Download Form GTT-1, the official petition form required by the Georgia Tax Tribunal. This form can be found on the Georgia Tax Tribunal’s website, under their Forms page. Make sure you have the most up-to-date version of the form, which will always be the one you find on the Georgia Tax Tribunal website. There are older versions of the form circulating on the Internet, and submitting the incorrect one could result in issues.
Form GTT-1 is fairly straightforward. You have to provide your personal information, the type of tax you are disputing, an explanation for why you disagree with their ruling, and the facts that you used to come to your decision. If there is not enough space in the form to include your reasoning or facts, you can include additional pages to explain your point of view.
2. Gather Supporting Documentation
The form requires that you include a copy of your final notice from the Department of Revenue. However, the bottom of the form also states that you should not include other tax forms, receipts, or other types of evidence with your application. You should include a Statement of Taxpayer Identification Number form with your application.
3. File Your Petition on Time
Remember that you only have 30 days from the date on your notice to file your petition. Unless you are requesting a small claims case, pay the $60 filing fee online. You can then send copies of your written petition to:
The State Revenue Commissioner
Georgia Department of Revenue
P.O. Box 105665
Atlanta, GA 30348-5665
And a copy via certified mail to:
The Office of the Attorney General
Georgia Department of Law
Tax Section
40 Capitol Square, S.W.
Atlanta, GA 30334-1300
If there are any other respondents named in your petition, you must also send them a copy.
What to Expect After Filing
Although there is no hard-and-fast deadline for how quickly your case will be heard, the Tribunal aims to schedule trials for small claims cases within 180 days of the petition being filed, with their final decision being filed within 210 days from the filing date. If your case is not a small claims case, it will likely be heard within 270 days of filing, and their final decision will generally be rendered within 30 to 60 days after the trial.
However, your case may not go to trial. The Georgia Tax Tribunal typically remands cases back to the Department of Revenue for up to 90 days after receiving the petition. This gives the Department of Revenue time to address your concerns or propose an agreement that allows both parties to avoid trial.
The GTT will either decide that the Department of Revenue was accurate and correct in their initial ruling or that their initial ruling was inaccurate. Their final ruling will be provided to all involved parties in writing.
Should You Hire an Attorney?
Legally, you are not required to have a tax attorney help you with a Georgia Tax Tribunal petition. You are permitted to represent yourself before the Tribunal. But just because you aren’t required to have a lawyer doesn’t mean you shouldn’t hire one. Tax law is incredibly complex, and small misunderstandings and mistakes can render your case null and void.
Working with a tax attorney, like the team at Wiggam Law, gives you certain benefits:
- Assistance in completing your application correctly and on time
- Preparation of strong legal arguments
- Evidence that is organized clearly and presented in a compelling way
- Representation during hearings and negotiations
- A fighting chance at a favorable outcome
Hiring legal representation is especially crucial for high-dollar tax bills or penalties. In these cases, tackling your legal defense on your own could have profound financial consequences for years to come.
Don’t let a confusing tax decision derail your finances or steal your peace of mind. If you’ve received a final notice from the Department of Revenue and you’re ready to dispute their claims, we’re here to advocate for you before the Georgia Tax Tribunal. Our experienced team is committed to helping you review your notice, evaluate the strength of your case, assist you with filing, and represent you every step of the way.
Ready to get started? Contact us for a confidential consultation. You can reach us online or call us at (404) 233-9800.
Georgia Tax Tribunal Frequently Asked Questions
Where do I get the petition form?
Form GTT-1 is available on the Forms page of the Georgia Tax Tribunal website. This is the easiest way to make sure you have the most up-to-date version.
How long do I have to file after receiving a notice from the DOR?
You typically have 30 days from the date on the notice to file your petition.
Do I need a lawyer to file a petition?
You aren’t legally required to have a lawyer, but hiring a lawyer can definitely help you file a stronger petition, prove your points more efficiently, and prepare for trial.
What kinds of disputes does the Tribunal handle?
The Georgia Tax Tribunal handles most tax disputes, with the exception of property tax disputes.
Can I resolve my case without going to court?
Cases are often settled outside of court when the GTT remands the case back to the Department of Revenue. You may be able to settle through informal negotiations or mediation.
Sources:
https://gataxtribunal.georgia.gov/
https://gataxtribunal.georgia.gov/forms (plus downloaded GTT-1 form)
https://gataxtribunal.georgia.gov/how-do-i-file-petition
https://gataxtribunal.georgia.gov/faqs
