The Department of Revenue must administer Georgia tax laws in a fair and efficient manner. This means that you can expect prompt and courteous treatment any time you make a tax request through the Department, whether you have a question about a specific law or are navigating a tax liability dispute. In fact, many people do not know that there is a Taxpayer Bill of Rights, which the Department of Revenue must always uphold.
You have five basic rights under protection of the Taxpayer Bill of Rights. In addition to these rights, the Department of Revenue must fulfill several obligations. The Taxpayer Bill of Rights also spells out collection procedures. Whether you’re a private citizen or business owner in Georgia, it is a good idea to review this document so that you understand your rights as a taxpayer.
Five rights protected under the Taxpayer Bill of Rights
The following list shows the five basic rights to which you’re entitled as a Georgia taxpayer:
- The right to privacy
- The right to assistance
- The right to an explanation
- The right to dispute
- The right to representation
The Taxpayer Resolution Unit (TRU) processes complaints and facilitates solutions when violations of these rights have occurred. If you have unsuccessfully attempted to resolve a specific tax issue, especially if it pertains to your rights as a taxpayer, you may contact the TRU for support.
The Department of Revenue must fulfill its obligations
In addition to understanding your basic rights as a Georgia taxpayer, it is also important to know more about the obligations the Department of Revenue has a requirement to fulfill. This list provides an overview of those obligations:
- To hold conferences and perform audits at reasonable times and locations
- To provide a taxpayer with copies of an audit that contains an explanation
- To resolve disputes in a fair and timely manner
- To determine taxes due using best information available
If you wish to dispute a proposed assessment or refund denial, you must do so within 30 days of the Department’s written notice. You may file a dispute online or via U.S. postal services. If you choose the latter option, you must download and print out a specific form, located on the Department’s website.
Legal support for tax issues
Issues regarding the Taxpayer Bill of Rights can be complex and difficult to resolve, especially if you are not well-versed in Georgia tax laws. Rather than trying to handle complicated tax issues on your own, it is best to rely on experienced guidance and support. This is true for individuals as well as business owners.