The Georgia Tax Tribunal is an independent division that allows taxpayers to dispute decisions made by the Department of Revenue (DOR), providing a completely neutral forum where they can make their case. However, the Georgia Tax Tribunal does not hear every case related to state taxes, and there are situations where it may make more sense to negotiate directly with the Department of Revenue. 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.
To help you out, this guide outlines the basics of when, how, and why to petition the Tax Tribunal. To get guidance now, contact us at Wiggam Law today.
Key Takeaways
- The Georgia Tax Tribunal is a neutral court outside of the Department of Revenue.
- If you have received a final assessment notice, handling your case with the Georgia Tax Tribunal may be your best option.
- Cases involving proposed tax changes may need to be handled by the Department of Revenue.
- Working with a Georgia tax attorney may help you decide the best next step for you.
What You Need to Know About the Georgia Tax Tribunal
Outside review of Department of Revenue decisions helps consumers feel more confident when they seek assistance with Department of Revenue issues. The Georgia Tax Tribunal hears cases regarding most types of state taxes, including income tax, sales and use tax, withholding tax, and corporate taxes.
While taxpayers often assume it is part of the Georgia Department of Revenue, it is actually an independent division of the Office of State Administrative Hearings. Judges make their rulings based on tax law and the facts of each case, so there is no appearance of bias.
Is Your Case Right for the Georgia Tax Tribunal? Situations That Call for a GTT Review
While the Georgia Tax Tribunal does hear many different tax cases, there are specific cases that it is authorized to hear. They include:
- Audit appeals: The Department of Revenue has audited you, and you disagree with the audit results. If you were audited and the DOR assessed new taxes, penalties, and interest as a result of the audit, you have the ability to appeal those changes via the Georgia Tax Tribunal.
- Final tax assessments: You have received a final assessment, and you disagree with the amount they claim you owe. The Department of Revenue has finalized proposed assessments to your tax account. You may petition the Georgia Tax Tribunal if you believe that they used incorrect information to make their decision, calculated the assessments incorrectly, or should not have assessed new taxes at all.
- Denied refund claim: The Department of Revenue has denied your claim for a tax refund. If you were due a tax refund and the Department of Revenue intercepted it, assessed new taxes that eliminated the refund, or otherwise denied your refund request, that may be a case for the Georgia Tax Tribunal.
- Appeal tax execution (lien): The Department of Revenue has issued a state tax execution, and you believe they did not have the authority to do so. A state tax execution can make it very difficult to sell, refinance, or otherwise get full use of your assets. On top of that, a state tax execution adds a 20% fee to your tax bill. If you believe the DOR wrongfully issued the lien, you can petition the Georgia Tax Tribunal for relief.
- Denied allocation or apportionment method: Your request for an alternative allocation or apportionment method was denied. Businesses can request an alternative apportionment method if the state’s single-factor formula doesn’t reflect the company’s business activity. If the state denies it and the business believes they should have been granted an alternative method, the GTT may help.
Similarly, if you’re dealing with an IRS dispute, you can appeal to the Tax Court, but there are only key situations where that’s allowed. So, it’s critical to talk with someone who’s experienced with Tax Court representation.
Situations Where You Cannot Request a Georgia Tax Tribunal Review
There are cases that the Georgia Tax Tribunal does not have the authority to hear. If your case fits into one of these categories, your time may be better spent negotiating with the Department of Revenue or discussing the issue with a tax attorney:
- Disagreements regarding the DOR’s administration of alcoholic beverages and motor vehicle taxes: These cases fall outside the Georgia Tax Tribunal’s jurisdiction.
- Disagreements regarding ad valorem property tax cases: The GTT can only hear these cases if they involve property taxes assessed by the State Revenue Commissioner, such as public utilities and railroads.
- Protests of proposed assessments: The Georgia Tax Tribunal is only equipped to hear cases involving finalized assessments, not proposed assessments. If you have a letter regarding proposed assessments, you can address those changes directly with the Department of Revenue.
- Requests for alternative payment methods: If you want an installment payment agreement or offer in compromise, you must make those requests to the Department of Revenue.
- Issues you have not yet tried to resolve with the Department of Revenue: The GTT will often remand cases to the Department of Revenue, which gives them up to 90 days to address your concern. If you haven’t yet exhausted your appeal options with them, you may want to do that first.
- Waited too long to request an appeal: If you have run out the clock on the time allowed to petition the Georgia Tax Tribunal, the Tribunal may not even be able to hear your case anymore.
- Case is already being handled by the DOR Appeals Office: Submitting your claim to multiple offices can result in conflicting information and delays on all sides. Exhaust one administrative remedy before going to the next one.
Still Confused? Questions to Ask and Issues to Consider
Even if your case can technically be heard by the Georgia Tax Tribunal, you may still be wondering if it’s the right move for you. Consider these questions as you weigh your next steps:
- How far along are you in the process? If you have just started working through an issue with your taxes, you may have some time left before enforced collection actions begin. It may make more sense to exhaust all remedies available through the Department of Revenue first.
- What other remedies have you tried? If you have not made any efforts to address the issue directly with the Department of Revenue, you may want to do so. Cases are often automatically remanded to the DOR for up to 90 days, which gives them a chance to handle the issue directly anyways—working with them first may save you time and filing fees. For example, cases involving minor math or clerical errors may be resolved with an email or call.
- How has your communication with the DOR been so far? The Georgia Tax Tribunal is often the natural next step when communication with the Department of Revenue has broken down, and they are refusing to consider your evidence or point of view.
- How does the DOR’s decision align with state law? In cases where you think the DOR has misapplied or misunderstood tax law, the Georgia Tax Tribunal may make the most sense.
There are many differences between the Department of Revenue and the Georgia Tax Tribunal, and choosing the right forum for your petition or request is important. If there is a lot of money at stake or your case is particularly complex, talking to a tax attorney is a smart move. They can ensure you have the necessary evidence and arguments to have a shot at winning.
Wondering if taking your tax case to the Georgia Tax Tribunal is the right choice for you? Let’s talk about it during your case evaluation. Our extensive experience with Georgia tax law allows us to give you targeted, meaningful advice. Call us at (404) 233-9800 or request a case evaluation online to discuss your case with Wiggam Law’s experienced attorneys.
Frequently Asked Questions
What kind of notice do I need before I can file with the GTT?
If you are disputing newly assessed taxes, you need a final assessment notice before you file a petition with the Georgia Tax Tribunal. If you are disputing another issue, check your notice to look for appeal options available with the Georgia Tax Tribunal.
Is it ever too late to file a petition?
Yes, there are specific deadlines that you must meet if you want to appeal a DOR decision. If you wait out that time period, the decision becomes final, and you can no longer appeal.
Can I still negotiate with the DOR if I file a Tribunal petition?
Yes, and doing so is often in your best interest. There is an average of 270 days between filing a petition and your case going to trial, and negotiating in the meantime may allow you to reach a resolution more quickly.
How do I know if my case qualifies for small claims?
If you’re requesting assistance with an income tax liability that is less than $15,000, you may opt for your case to be heard in the Small Claims Division. For cases involving other types of taxes, you may request a small claims case if your tax liability is less than $50,000.
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://gataxtribunal.georgia.gov/organization/about-ga-tax-tribunal
https://dor.georgia.gov/georgia-tax-tribunal
https://dor.georgia.gov/documents/forms/type/individual-income-tax?page=2