Georgia State Tax Enforcement Decision Checklist
What Enforcement Actions Mean
Georgia state tax enforcement is a formal collection action taken by the Georgia Department of
Revenue when a taxpayer has not paid taxes owed, filed required returns, or responded to previous notices. These actions include wage garnishments, bank levies, asset seizures, or liens placed against property.
A documented administrative process governs these actions, and they appear in state records that may be visible to creditors, employers, or financial institutions. Collection activities occur after the Department has issued at least one previous notice and the taxpayer has not responded, paid, or arranged a resolution.
Why the State Issues Enforcement Actions
The state initiates enforcement when a taxpayer fails to respond to notices or payment demands within the timeframes provided. Common triggers include unfiled tax returns, unpaid tax bills after the due date, ignored notices, or missed payments on an existing payment plan.
For most enforcement actions, the Department must first issue a Notice of Proposed
Assessment, which you can protest within 45 days. Without a protest or payment, the
Department issues an Official Assessment and Demand for Payment. Failure to either pay or appeal the Official Assessment within 45 days allows the Department to issue a Notice of State
Tax Execution, which is a tax lien recorded with the county clerk of the superior court.
After the Georgia state tax execution is filed, the Department can use all lawful collection means, including garnishment, levy, and sale of property or rights to property. For sales tax or withholding tax balances, the Department may issue a notice of delinquency without requiring a state tax execution.
What Happens If You Ignore Enforcement
Continued ignoring of enforcement action results in escalated collection efforts. Additional wage garnishments may be applied, bank levies may increase, or the state may pursue additional enforcement mechanisms available under Georgia law.
What Enforcement Does NOT Mean
Receiving enforcement action does not mean you have been criminally charged or will be arrested for owing taxes. Enforcement action is a civil collection process, not a criminal matter.
Georgia state tax enforcement does not require a court judgment because the Department has administrative enforcement authority under state law. This also does not mean all of your assets will automatically be seized, or that bankruptcy is the only option.
Steps to Take After Receiving Enforcement Action
1. Locate and Review Official Notices: Obtain all notices from the Department related to the enforcement action. Read each notice carefully, including all dates, instructions, and deadlines. Identify the specific type of enforcement being taken, such as wage garnishment, bank levy, or lien. Note the tax year or period involved and the amount of tax owed.
2. Gather Account Documentation: Collect all prior notices from the Department related to this debt. Record whether you have already made any payments toward this debt.
3. Contact the Compliance Division: Reach out to the Compliance Division personnel listed on the enforcement notice. Ask for the current amount owed, including any penalties and interest.
4. Respond in Writing if Required: Check the enforcement notice for any required written response deadline. If a deadline exists, draft a written response addressing the notice and include your name, address, and the tax years in question. Send your response by certified mail to the address listed on the notice. Request a return receipt to confirm delivery.
5. Explore Available Resolution Options: Payment plans are available for up to 60 months with a minimum monthly payment of $25. You can request a payment plan online through the Georgia Tax Center or by completing Form GA-9465 Installment Agreement
Request.
The Department will not approve a payment plan if you meet certain conditions
- You are currently in bankruptcy proceedings.
- You have a pending offer in compromise application filed with the Department.
- You have not filed the required state tax returns for any of the preceding five
years.
6. Address Underlying Tax Issues: If the enforcement relates to an unfiled return, contact the Department to obtain filing instructions. If you believe the amount owed is incorrect, request a detailed breakdown of the calculation in writing.
Appeals must follow Georgia’s formal procedures if you believe the tax debt is incorrect.
You can appeal the issuance of a Georgia state tax execution to the Georgia Tax
Tribunal or to the superior court.
7. Document All Communication: Keep detailed records of every contact you make with the Compliance Division. Write down the date, time, name of the representative you spoke with, and a summary of the discussion.
What Happens After You Respond
After you respond to enforcement action, the Department reviews your response and situation to determine next steps. If a payment plan is arranged, the enforcement may be temporarily paused while the plan is active.
Common Mistakes to Avoid
Missing any deadline mentioned in the enforcement notice eliminates options for resolving the enforcement action. Mark all dates on a calendar and set reminders to ensure timely action.
Failing to respond in writing when required creates problems because written responses create a documented record and are often required by the Department’s procedures. Without clear records of payments, communication, and responses, it becomes difficult to track account status or challenge enforcement actions.
Do not send payment to an address other than the one specified in the notice, as payments sent to the wrong address may not be credited to your account. Enforcement action does not expire or stop without action from you or the state.
Key Facts About Georgia Tax Enforcement
State tax executions recorded as public records may appear on credit reports because credit bureaus discover these public filings. To update credit reports after a lien release, you must contact the credit bureaus directly.
The Department has 10 years from the recording date to collect the tax liability after issuing a state tax execution. Penalty waivers are available through Form TSD-3 Request for Penalty
Waiver, but interest relief is statutory and rarely waived.
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.
We help with
- State enforcement actions and notices
- Payroll tax debt review and resolution
- Penalty and interest reduction options
- Payment plans and compliance solutions
- Representation before state tax agencies
20+ years experience • Same-day reviews available
