Georgia State Tax Litigation Attorney

Attorney Richard Litwin

 Efficient ∙ Effective ∙ Experienced

The Georgia Department of Revenue has many employees dedicated to state tax collections and tax law enforcement. A variety of these investigations can become the subject of litigation for non-payment, late payment, failure to withhold, failure to pay and other issues.

Georgia Department of Revenue taxes for businesses include:

  • Sales and use taxes
  • Corporate income taxes
  • Alcohol taxes
  • Motor fuel taxes
  • Employer withholding taxes
  • Nonresident withholding taxes imposed on pass-through entities

Georgia Department of Revenue tax issues for individuals include:

  • Residency
  • Income tax compliance
  • Responsible officer (personal) liability for unpaid trust fund taxes (sales taxes and employer withholding taxes)

At The Litwin Law Firm, we have experience representing entrepreneurs, C corporations, S corporations, LLCs and individuals in state tax audits, appeals and litigation of state and local tax disputes. We take pride in our efficient delivery of effective tax results.

State Tax Law ∙ Not for Amateurs

The Georgia Department of Revenue, like the Internal Revenue Service, can make decisions that can affect you and your business for years. Even if a failing business or financially struggling individual files for protection under the federal bankruptcy laws, many tax obligation remain and are not dischargeable. Unlike federal tax obligations, which generally become uncollectible after 10 years, state taxes liens can be rerecorded every seven years, rendering the corresponding tax obligation enforceable forever. Moreover, unlike federal tax obligations, state tax obligations incur interest at the rate of 12% per year.

Understanding and deciphering state and local tax obligations requires experience. Tax lawyer Richard Litwin focuses on this area of law, is a frequent speaker and educator on state and local tax law issues, is an AV-rated* tax attorney and has been selected by his peers as a Top 100 Super Lawyer and included in The Best Lawyers in America.

The Burden Is on the Taxpayer

Most official assessments of state taxes are prima facie correct. This means that the assessment is "deemed" correct and that the taxpayer must prove that the assessment is incorrect or wrong.

Our law firm represents clients in the following state and local tax law matters:

  • State tax litigation
  • Corporate income tax audits, controversies, protests, administrative appeals and litigation
  • Individual income tax audits, controversies, protests, administrative appeals and litigation
  • Sales and use tax audits, controversies, protests, administrative appeals and litigation
  • Employer withholding tax audits, controversies, protests, administrative appeals and litigation
  • Responsible Officer liability determinations
  • Georgia Department of Labor/Employment tax disputes and controversies arising from alleged improper classification of an employee as an independent contractor
  • Tax collection disputes and controversies
  • Tax FiFa's, state tax executions and enforcement actions

The Georgia Tax Tribunal – Coming in January 2013

Beginning January 1, 2013, the new Georgia Tax Tribunal will accept petitions.  The Georgia Tax Tribunal resulted from Georgia House Bill 100 and was the product of the efforts to create a fair and efficient method to resolve tax disputes.  Taxpayers filing a Tax Tribunal petition will not have to post a bond or other security as a condition to filing the petition.  Filing a petition will trigger a stay of collection activity, pending the resolution of the matter.  The case will be heard before a judge with specialized tax knowledge who will be required to adhere to his or her rulings in prior cases (doctrine of stare decisis).  Look for more details on the Georgia Tax Tribunal over the next few months. 

Specializing in State and Local Tax Law — Call (678) 990-0600

At our Atlanta-based law firm, we focus on state and local tax law. For knowledgeable advice from an experienced tax attorney, contact our law office.

CV, BV, and AV are registered certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedures, standards, and policies. Martindale-Hubbell is the facilitator of a peer review rating process. Ratings reflect the confidential opinions of members of the Bar and the judiciary. Martindale-Hubbell ratings fall into two categories: legal ability and general ethical standards.

The Litwin Law Firm, P.C., based in Atlanta, Georgia, represents clients statewide including Fulton County, Dekalb County, Decatur County, Cobb County, Douglas County, Forsyth County, Gwinnett County, Rockdale County, Henry County, Clayton County, Carroll County, Fayette County, Paulding County, Bartow County, Richmond County, Muscogee County, Columbia County, Clarke County, Chatham County Dougherty County, Glynn County and Cherokee County including the cities of Sandy Springs, Alpharetta, Roswell, Carrollton, Decatur, Marietta, Smyrna, Duluth, Cumming, Woodstock, Athens, Brunswick, Gainesville, Douglasville, Newnan, Peachtree City, Lawrenceville, Stockbridge, McDonough, Rome, Augusta, Savannah, Macon, Columbus, Albany and Dalton.

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