Georgia Tax Liens, Collections & Garnishments Attorney

Attorney Richard Litwin

Clearing Tax Liens in Georgia

Many of our clients are unaware of a state tax execution (a/k/a state tax lien) against their property or assets until it has already become a problem. In many cases, they are refinancing home mortgages and learn that state tax executions have been filed on their real property. Sometimes a client discovers a tax lien only when learning that the Department of Revenue has levied on a bank account or commenced wage garnishment proceedings by filing a Summons of Continuing Garnishment to satisfy state tax fi.fa.

Levies and Garnishments

The Department of Revenue's Levy Section collects delinquent taxes through bank account levies and wage garnishment actions through the courts.  Once a state tax execution (a/k/a state tax lien and tax fi.fa.) is issued, the Department will locate a bank account.  If the Department pursues garnishment, the Department will locate the taxpayer's employer and attempt to garnish the taxpayer's wages.  Typically, after state and federal withholdings, 25% of the net wages are subject to garnishment.  Further, a garnishment action can be embarrassing for the taxpayer.  In order to collect on the state tax execution, the Department must comply with notice requirements.  Other mishaps by the Department could render the state tax execution defective.  The Department cannot collect on a defective state tax execution.

The Litwin Law Firm, P.C., located in Atlanta, represents clients nationwide who face tax liens held by the Georgia Department of Revenue. A tax lien can arise from liabilities for all tax types, including individual income tax, corporate income tax, and sales and use tax. A lien can also be issued and recorded when a taxpayer fails to appeal an Official Assessment and Demand for Payment. When the Department of Revenue files a state tax lien, an additional 20% collection fee is imposed on the assessed tax, penalty and interest.

Working With the Department of Revenue

If a business or an individual owes money to a credit card company or other creditor, there is typically some room for a lawyer to negotiate or maneuver for reduced terms or amounts. The creditor usually prefers to receive some level of payment rather than no payment at all. Because the Department of Revenue must adhere to state laws, the Department of Revenue has less flexibility than other creditors, and the Department may appear to be less willing to compromise.

Our law firm has experience working to clear state tax executions (a/k/a state tax liens) and will work with the Department of Revenue to resolve your tax liability issues.

  • Analysis — Our law firm will examine the execution itself. Is the lien based on a tax liability that was assessed properly by the Department? Was the lien filed properly? Is the amount correct? Has it expired? We will conduct a thorough investigation of the issuance of the lien.
  • Negotiation — The Department of Revenue follows strict procedures. Our ability to negotiate will depend upon the facts of your case. Our experience in state and local taxation matters helps us successfully negotiate with the state.

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, call or contact our law office.

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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