File a Petition?

The Georgia Tax Tribunal generally has jurisdiction over appeals of tax matters involving the Georgia Department of Revenue.  This includes the jurisdiction to review decisions of the Department of Revenue with respect to Georgia income tax (both corporate and individual), Georgia sales and use tax, withholding taxes and certain other taxes. 

The Georgia Tax Tribunal may hear cases seeking review of final assessments and tax executions, as well as actions seeking refunds of taxes previously paid. 

The Georgia Tax Tribunal does not address and cannot resolve matters involving federal income tax issues.  Taxpayers who have issues regarding their federal income tax liability should not file with the Georgia Tax Tribunal.  The Georgia Tax Tribunal addresses only Georgia tax issues.

The Tax Tribunal’s Small Claims Division does not have jurisdiction over:

• any proceeding contesting a tax liability (or associated penalties) alleged by the Department of Revenue or other respondent to be due to evasion or attempted evasion;
• petitions challenging proposed or official assessments of public utility property, airline flight equipment, or railroad equipment cars;
• petitions challenging the denial of a petition for an alternative allocation or apportionment method; or
• actions for declaratory judgment challenging the validity of a Department of Revenue rule.

For other matters within the Tax Tribunal’s jurisdiction, you may file your petition as a small claims case if your dispute meets certain dollar limits described below. Small claims cases are handled under simpler, less formal procedures than regular cases. However, the Tax Tribunal’s decision in a small claims case cannot be appealed to a higher court by the Department of Revenue or by the taxpayer(s). Other rules relating to small claims cases and the Tax Tribunal in general can be found on the Rules & Standing Orders page.

Note: You can choose to have your case conducted as either a small claims case or a regular tax case by checking the appropriate box in paragraph 5 of the Petition Form .

Dollar limits for a small claims case vary depending on the type of tax in dispute.

• If you are disputing an income tax liability that is less than $15,000 (including principal and any penalties but excluding interest), you may elect to proceed under the small claims case procedures.
• If you are disputing a liability for taxes other than income taxes, and the amount of that liability is less than $50,000 (including principal and any penalties but excluding interest), you may elect to proceed under the small claims case procedures.

Time limits for electing to have a small claims case

With certain exceptions, you may elect to have your case conducted under small claims case procedures any time within 90 days of filing a petition with the Tax Tribunal. You cannot change your election after the 90-day period has ended.

In regular tax cases, individuals may either represent themselves or be represented by an attorney. All other types of taxpayers must have legal counsel. Nonresident attorneys who are not active members of the State Bar of Georgia may move for permission to appear before the Tribunal as provided in the Tribunal’s rules of practice and procedure. The same rules apply in small claims cases except that accountants or other tax return preparers may accompany and appear with the taxpayer in order to provide factual information regarding positions taken on the taxpayer’s tax return(s).