How to File a Petition

A case in the Georgia Tax Court is initiated by filing a Petition with the Tax Court.  The Petition must be in writing and must include a summary statement of facts and law upon which the Petitioner relies in seeking the requested relief.

There is no set form for a Petition.  The Petition may be in any form prepared by the Petitioner which reasonably specifies the matter for consideration by the Georgia Tax Court.

A Petition may be filed using the Petition Form. Then you can submit it with the other relevant documents listed in later steps at the Petition Submission form.

It is important for the Petition to include a copy of the Department of Revenue document or documents to which the Petitioner objects (such as an official assessment notice or tax execution). This will greatly assist both the Tax Court and the Department of Revenue.

To help ensure that your case is properly processed, please enclose the following items with your petition to the Tax Court:

Mail to:

The Georgia Tax Court
225 Peachtree Street, NE
Suite 400
Atlanta, Georgia 30303

1. A copy of any notice that the Georgia Department of Revenue issued to you or any other Department document upon which your Petition is based.
2. A $60 filing fee, paid online, unless you want your case conducted under the small claims case procedures. You can complete online payment here.
3. A completed Statement of Taxpayer Identification Number form.

Taxpayers must also send copies of the written Petition to:

1. The State Revenue Commissioner
   Georgia Department of Revenue
   P.O. Box 105665
   Atlanta GA 30348-5665
2. By certified mail or statutory overnight delivery to
   The Office of the Attorney General
   Georgia Department of Law
   Tax Section
   40 Capitol Square, S.W.
   Atlanta, GA 30334-1300
3. and any other respondents named in the Petition.