Tax Attorney in Georgia

Yes. Georgia applies a flat 5.39 percent state income tax to individuals and corporations under O.C.G.A. §48-7-20, after the 2024 transition away from the prior graduated brackets that topped out at 5.75 percent. HB 1437 includes scheduled rate reductions toward 4.99 percent when state revenue triggers are met. Federal income tax (filed on Form 1040 with the IRS) applies on top of the Georgia return (Form 500).

Atlanta is the designated U.S. Tax Court trial city for Georgia, with sessions held at the Richard B. Russell Federal Building. A petitioner designates the preferred place of trial on the petition under Tax Court Rule 140. Georgia petitioners from Savannah, Augusta, Macon, Columbus, and across the state all calendar to the Atlanta session unless the Court approves an alternative location for cause.

Under O.C.G.A. §48-2-49, the Georgia DOR generally has three years from the date the return is filed to assess additional state income tax. The period extends to six years where gross income is understated by 25 percent or more, and runs without limit for fraud or unfiled returns. The federal IRS Collection Statute Expiration Date (10 years from assessment under IRC §6502) runs independently of the state assessment SOL.

Yes. The IRS examines federal income tax, federal employment tax, and federal excise tax. The Georgia DOR examines state income tax, sales-and-use tax, withholding tax, and motor-fuel tax. A federal audit adjustment to a Georgia resident’s 1040 frequently triggers a parallel Georgia DOR adjustment under O.C.G.A. §48-7-82, which requires reporting any federal change within 180 days. Sales-and-use tax audits by the DOR run on a separate track from any federal exam.

Yes. The Georgia DOR operates an Offer in Compromise program under O.C.G.A. §48-2-31 and DOR Policy Bulletin guidance, accepting offers based on doubt as to collectibility, doubt as to liability, or effective tax administration. The state OIC is filed on the DOR’s Form OIC-1 with a financial-statement package similar to federal Form 433-A(OIC). For the federal side, the IRS OIC under IRC §7122 remains the standard mechanism for resolving a tax balance for less than the full amount when collectibility or liability is genuinely in doubt.

Your CSED is calculated from the date of assessment, which appears on your IRS Account Transcript as Transaction Code 150 (return filed) or Transaction Code 290 (additional assessment). Add ten years, then add the days for any tolling events: pending OICs, CDP hearings, bankruptcy stays, and so on. The IRS publishes the CSED date internally on its CC ACTRA transcript; we pull this for clients as part of every engagement. The practical impact is significant — a debt assessed in 2016 may be approaching expiration in 2026, and aggressive enforcement near the CSED is common.

Probably yes for the federal trust-fund portion. IRC §6672 assesses a Trust Fund Recovery Penalty against any “responsible person” who “willfully” failed to pay over withheld taxes — the FICA and federal income-tax withholding portion of Form 941, not the employer’s share. The IRS conducts a Form 4180 interview to identify responsible persons. Anyone with check-signing authority, payroll-decision authority, or knowledge of the unpaid taxes can be assessed. On the state side, Georgia DOR can pursue parallel withholding-tax responsible-person liability under O.C.G.A. §48-7-104 and sales-tax responsible-person liability under O.C.G.A. §48-2-52.

Yes. IRC §7345 authorizes the IRS to certify “seriously delinquent” tax debt — currently $62,000 for 2026, indexed for inflation — to the State Department, which may then deny passport renewal or revoke an active passport. The certification reverses when the debt is paid, an IA is in place, an accepted OIC is in force, an active CDP hearing is pending, or Innocent Spouse Relief is in process. For Hartsfield-Jackson-based flight crew, Delta Air Lines staff, and international consultants out of Atlanta, decertification is often urgent and can be processed in 30 days or less.

Federal tax-resolution fees vary by matter complexity. A straightforward Installment Agreement typically falls between $1,500 and $3,500. A full Offer in Compromise with Form 433 financial analysis runs $4,000 to $7,500. Audit defense depends on the audit type and the number of issues. A U.S. Tax Court petition with case workup and trial preparation generally starts at $6,000 and rises with case complexity. VTL provides a written fee quote after the free consultation. Cal Bar Rule 7.1 prohibits comparisons claiming we are cheaper or faster than competitors without verifiable substantiation, so we do not market on price.

Yes. Communications between you and a licensed attorney for the purpose of seeking legal advice are protected by federal common-law attorney-client privilege, subject to the usual exceptions (crime-fraud, waiver, etc.). The narrower federally-authorized tax practitioner privilege under IRC §7525 applies to non-attorney CPAs and EAs but does not extend to criminal-tax matters. An attorney handling your tax case retains the broader privilege that survives criminal investigation.

A Tax Court trial is a bench trial — no jury — before a Judge or Special Trial Judge of the U.S. Tax Court. The session opens with calendar call where the Court hears scheduling issues. Most cases on the calendar settle before trial; the IRS Office of Chief Counsel attorney for the case meets with petitioner’s counsel during the days before trial. If trial proceeds, the petitioner bears the burden of proof on most issues, presents evidence and witness testimony, and the Court issues a written opinion typically within several months of trial. Small-tax-case procedure under IRC §7463 applies to deficiencies of $50,000 or less per year and uses a simplified evidentiary standard.

Yes, generally. IRC §6331(k)(1) suspends levy action while an offer is pending and for 30 days after a rejection, and during any timely-filed Appeals review of a rejection. The IRS will not levy on you while a processable OIC is being evaluated. However, the IRS may still file a Notice of Federal Tax Lien during the OIC pendency to protect its position. CSED is also tolled during the pendency. A poorly-prepared OIC that gets returned (not rejected) does not provide the same protection — processability matters.

For proceedings before the Georgia Tax Tribunal, taxpayers may represent themselves, be represented by a Georgia-licensed attorney, or in some cases by a CPA or enrolled agent under the Tribunal’s rules. For judicial review in Fulton County Superior Court under O.C.G.A. §50-13A-17, an attorney admitted in Georgia is required. VTL handles the federal side of overlapping matters and coordinates with Georgia counsel where Tribunal litigation or state-court review is necessary. Many Georgia DOR disputes resolve at the Protest stage with the DOR Office of Tax Policy without ever reaching the Tribunal.

No. Atlanta does not impose a municipal income tax on individuals, unlike major cities such as New York, Philadelphia, or Detroit. Georgia’s state Constitution and statutory framework reserve income taxation to the state level. Atlanta and other Georgia cities raise municipal revenue through property tax, occupational and business-license taxes, hotel-motel tax, and local-option sales tax (LOST) charged on top of the 4 percent state sales-tax rate. Combined sales-tax rates in metro Atlanta typically run 7 to 8.9 percent depending on county.

Georgia’s film and entertainment tax credit under O.C.G.A. §48-7-40.26 has driven a large state audit pipeline, often initiated after a third-party verification report is required for productions exceeding $2.5 million in qualified spend. When the IRS picks up the federal flow-through — particularly for production-company K-1s passing income, loss, and basis figures to investors and crew members — the federal audit can adjust basis, at-risk amount, and passive-loss treatment on the individual return. We handle the federal exposure under Form 2848 representation and coordinate with state counsel on the underlying credit-verification dispute.