Georgia Final Notice / Intent to Enforce Checklist
Understanding Georgia Tax Collection Notices
The Georgia Department of Revenue issues specific collection notices when taxpayers owe unpaid state income tax or other state tax obligations and have not responded to earlier notices or payment attempts. These notices include the Notice of Proposed Assessment, the Official
Assessment and Demand for Payment, and the Notice of State Tax Execution.
Georgia’s Collection Notice Sequence
Georgia follows a documented collection process with specific notice types at each stage. The
Department of Revenue first issues a Notice of Proposed Assessment, giving you 45 days to pay the amount due or protest the assessment.
If you do not respond or if your protest is denied or adjusted, the Department issues an Official
Assessment and Demand for Payment showing the remaining balance due. After the Official
Assessment, you have 45 additional calendar days to file an appeal with the Georgia Tax
Tribunal or your local Superior Court.
If the debt remains unpaid and unresolved, the Department issues a Notice of State Tax
Execution, which means a state tax lien has already been filed with the Clerk of Superior Court.
This lien attaches to your real or personal property as a legal claim to secure the debt.
Enforcement Actions Following Unpaid Tax Debt
Ignoring a Georgia tax collection notice triggers enforcement actions that escalate in severity and cost. Penalties and interest continue to accrue on unpaid balances until you pay the full amount owed.
Once the Department files a Notice of State Tax Execution, the state tax lien attaches to your property. The Department may issue a bank levy to your financial institution to seize all funds and property held by the bank, including safety deposit box items.
Wage garnishment can direct your employer to withhold money from your paycheck. For levies, when the Department issues a Notice of Delinquency to a third party, such as a bank or
employer, that party must hold your assets for 30 days before the Department can enforce the levy and seize the funds.
What These Notices Do Not Mean
Receiving a Georgia tax collection notice does not automatically mean that wages have already been garnished or that your bank account has been frozen. A Notice of Proposed Assessment or Official Assessment does not mean your case has gone to court or that you have lost a lawsuit.
Initial Response Steps
You should take the following actions immediately upon receiving a notice
1. Read the entire notice carefully and locate all dates, amounts owed, tax years involved, and the deadline for action.
2. Identify which specific notice you received by checking the title at the top of the letter and noting the Letter ID.
3. Gather documentation of your tax account, including copies of any prior notices, your most recent Georgia tax return for the years mentioned, and copies of any payments you made toward this debt.
4. Verify the debt amount and tax years by comparing the notice details against your own records to identify discrepancies or payments the state may not have credited.
5. Check the deadline stated in the notice and calculate how many days remain between the date you received the notice and the deadline.
Understanding Appeal Rights and Deadlines
After receiving a Notice of Proposed Assessment, you have 45 days from the date on the letter to pay the amount due or protest the assessment. If you disagree with the amount owed or the tax due, you must file your protest within this 45-day window.
If your protest is denied or adjusted and the Department issues an Official Assessment and
Demand for Payment, you have 45 additional calendar days to file an appeal. You can file your
appeal with the Georgia Tax Tribunal or with your local Superior Court in writing or online through the Georgia Tax Center.
Missing these deadlines eliminates your right to challenge the assessment through administrative or judicial review. Appeals require supporting documentation that demonstrates why the assessment is incorrect or should be modified.
Payment Plan Requirements and Limitations
Contact the Georgia Department of Revenue immediately if you cannot pay the full balance, as the Department offers payment plans for individuals and businesses who owe tax debt.
Payment plans may not be longer than 60 months, and the minimum monthly payment is $25.
The Department charges a $50 administrative fee for payment plans with auto-draft payments and a $100 fee for agreements where you mail paper checks each month. Your financial institution’s returned payment triggers a fee of $25 or 2 percent of the payment amount, whichever is greater.
Applicable penalty and interest continue to accrue monthly based on your remaining tax liability, and interest stops only when you pay the taxes in full. Collection actions may proceed even if you have an active payment agreement, as the Department retains authority to pursue your debt through other enforcement methods.
How to Request a Payment Plan
You can request a payment plan online through your Georgia Tax Center account or by mail using Form GA-9465 Installment Agreement Request. Your request must propose a monthly payment amount, a payment due date, and the number of payments you need.
The Department will send you a confirmation letter if your proposal is accepted, and payment is made by electronic funds transfer for the lowest fees. Your request will not be approved and may be canceled after it begins if you are in bankruptcy, if you have a pending offer in compromise application filed with the Department, or if you have not filed required state tax returns for any of the preceding five years.
Collection actions may shorten the length of your payment plan and, in some cases, may pay the liability in full without additional notice to you.
Verifying Tax Lien Status
State tax executions in Georgia are filed with the Clerk of Superior Court in the county where you are located, not with the Georgia Secretary of State’s Uniform Commercial Code database.
You can contact the Clerk of Superior Court in your county to search for tax liens filed under your name.
Critical Mistakes to Avoid
Never ignore notices from the Georgia Department of Revenue, as silence does not resolve debt and always results in escalated collection action. Missing the 45-day deadline to protest a
Notice of Proposed Assessment or the 45-day deadline to appeal an Official Assessment eliminates your appeal rights.
Do not assume that having a payment plan will prevent enforcement action, as the Department retains authority to pursue collection even with an active plan. Avoid sending payments to incorrect addresses, and always confirm the correct mailing address or payment method with the Department before sending anything.
Facing State Enforcement or Payroll Tax Issues?
If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.
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