Filing a Petition with the Georgia Tax Tribunal

publication | April 30, 2014

What is the Georgia Tax Tribunal?
The Georgia Tax Tribunal is a relatively new independent system in Georgia for the purpose of settling state of Georgia Department of Revenue disputes.  The Tax Tribunal started hearing matters in January of 2013.

What type of tax claims do they accept?
The tax tribunal has two divisions, the Small Claims Division is for income tax liability claims under $15,000 and for non-income tax claims less than $50,000.  The other division is for all other claims.  Claims which may be brought under the tax tribunal could include filing for a refund from the State of Georgia due to failure to receive a refund or filing for a reimbursement of funds which may have been wrongfully levied by the Department of Revenue.

When to contact the Department of Revenue
The Tax Tribunal does not hear requests for payment plans or Offers in Compromise, which are required to be submitted and worked out directly with the Department of Revenue.

Lawyers at SGWM have successfully petitioned the Tax Tribunal.  For more information, assistance or represenation for state tax appeals or petitions, contact the tax law attorneys at Smith, Gilliam, Williams & Miles, P.A.

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