Georgia Tax Relief Information
Fifa Lien or FiFa Notice
A Fieri Facias Lien or Notice (FiFa for short) signifies that your tax account has been assigned to a state division responsible for enforcing collection. It is the first stage of aggressive collections, as it enables the State to levy or otherwise seize your assets at a later time.
You may be able to pay your tax liability in installments if you cannot pay the initial tax in full. If the payment plan is long enough, you may need to have the payment deducted from your wages or your financial institution to keep the State from filing a lien. The State is obligated to protect its interests, so you will need to comply closely with the terms of any agreement you make with them, lest you incur further penalties or an enforced collection process.
Offer in Compromise
The Department of Revenue may, in particular cases, accept a settlement of a liability for less than the full amount. This is done through an Offer in Compromise. If you wish to request an OIC, you must be prepared to closely follow all terms and conditions given by the Department. Among these are your having filed all required tax returns, completed the application, and provided supplementary documentation.
Power of Attorney
While you may represent yourself before the State, you may also choose to have a qualified representative do so in your stead. This requires that you complete the appropriate documentation prior to any discussion of tax matters.
Rights and Appeals
In the collection process, you have rights, but failure to address notices from the State within given timeframes may waive such rights. You may make appeals if you do so promptly upon receiving a notice that you disagree with. Your appeal must detail the basis of your disagreement with the State, and provide evidence for your case. You may also present your case to the State by requesting a hearing.
Priority One: Stopping Aggressive Enforced Collections
If you are delinquent on your taxes, the first notification you will receive from the State about its intent to assess you will be a Notice of Proposed Assessment. Failure to address this Notice will result in the issuance of an Official Assessment and Demand for payment. Failure to address this Notice will result in enforced collection actions on the part of the State.
One means of enforced action that the State may take to resolve delinquency is a levy on your bank accounts. The state of Georgia will issue a warrant to your bank and take up to the amount stated on the warrant directly from your accounts if it is available.
It is important to note that repeated failure to address delinquency can result in additions to your liability in the form of penalties.
The State may employ a collection agency to resolve cases of delinquency. Should such an agency contact you, verify their identity prior to divulging any information.
The State may garnish your wages as a means of resolving delinquency. Garnishments divert a portion of the amount you would normally receive and apply it to your liability. A garnishment remains in place until such time as your liability is fully paid.