TAX DEBT RELIEF OPTIONS – Georgia Department of Revenue

M&M Financial has been successfully fixing personal and business back-tax problems in Georgia since 2008 and across the country since 2005. We deal with the IRS and State taxing authorities, so you do not have to!  

In our experience, it can take months to resolve a back-tax case with the Georgia Department of Revenue.  You need to be patient and diligent in your follow-up if you want to get the GA-DOR behind you.  

Below is some information that will help you start resolving your state tax liabilities.  If you have questions, please do not hesitate to call us at 866-487-5624.


Georgia handles personal tax debts differently than business tax debts.  Typically, the GA-DOR allows more flexibility and is less stringent toward individuals.  Here are the basics you need to begin negotiating Installment Payment Agreements with the GA-DOR.  
  • Business Payment Plan Guidelines for GA Sales & Use and Withholding Tax
    • Full tax compliance is required
    • 33% down payment of total tax liability 
    • 6, 12 or 18-month installment agreements are possible.  From time to time the GA-DOR will grant up to 36-months to pay.
  • Personal Payment Plan Guidelines for GA Income Tax 
    • Preferred terms are 24 to 36 months. But, may grant up to 60 months. 
    • Installment Agreement must be setup to be automatically debited from your checking account.  
  • Read about the GA-DOR Collections Process Here


Offer in Compromise

Georgia Department of Revenue has an Offer in Compromise program.  It’s not a good strategy for operating businesses, but it may be an option for individual taxpayers struggling to resolve their tax debt.  Generally, GA-DOR will only accept an Offer in Compromise if it is in the best interest of the state to do so.

Before accepting your Offer in Compromise GA-DOR will look very closely into your personal finances.
  • ability to pay, 
  • future income, 
  • equity in assets, 
  • present and future expenses, and 
  • the potential of any of these circumstances changing.
If you have lack of equity in assets and do not have the ability to make monthly payments now or in the future, then the Offer in Compromise may work for you.  
Please be advised that it may take 6-8 weeks for the GA-DOR to acknowledge receipt of your OIC once you’ve submitted it and enforced collection efforts may not stop while your Offer is pending.  

Penalty Relief

The Georgia Department of Revenue will typically not consider penalty abatement if you have an outstanding tax liability.  This is a little bit harsh but that’s the way it is.  


The Georgia Department of Revenue has some flexibility when it comes to back tax liabilities.  Each case varies based on factors such as compliance history, type of tax owed and total amount past due.  Here are some case examples in your area negotiated by M&M.

page last reviewed 01/05/2024

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