Rules and Regulations of the State of Georgia
 

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If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree that you will not copy, print, or download anything from this website for any commercial use. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website.</p> <p> You agree that you will not sell, will not license, and will not otherwise make available in exchange for anything of value, anything that you download, print, or copy from this site.</p> <p> You agree that you will not copy, print, or download any portion of the regulations posted on this site exceeding a single chapter of regulations for sale, license, or other transfer to a third party, except that you may quote a reasonable portion of the regulations in the course of rendering professional advice.</p> <p> If you violate this agreement, or if you access or use this website in violation of this agreement, you agree that Lawriter will suffer damages of at least $20,000. </p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." 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If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website. </p> <p> You agree that you will not sell or license anything that you download, print, or copy from this website.</p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." 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charset=UTF-16"> </HEAD> <div id="infobar"><a href="javascript:;" accesskey="r" Name="Route" title="Route" class="quickkey"><em class="mnemonic">R</em>oute </a>:<div class="searchtips" style="float:right;margin-right:10px;color: rgb(47, 79, 79);"> <a style="text-decoration:none;color: rgb(47, 79, 79);" title="search tips" name="searchtip" href="../help.aspx#searching" target="_blank"><em class="mnemonic">S</em>earch tips</a></div><ul class="breadcrumb"> <li><a href="/GAC" name="GAC" title="GAC">GA R&amp;R</a></li> <li>&raquo; <a href="/GAC/560" title="560">Department 560</a></li> <li>&raquo; <a href="/GAC/560-1" title="560-1">Chapter 560-1</a></li> <li>&raquo; Subject 560-1-2</li> </ul> </div> </div><div id="doc" class="container"> <div id="doc-content" class="content"> <h1><nllsubject>Subject 560-1-2 COLLECTIONS</nllsubject></h1> <h2><a href="/GAC/560-1-2-.01" name="560-1-2-.01" title="560-1-2-.01">Rule 560-1-2-.01 Responsible Party Liability for Trust Fund Taxes</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Purpose.</B> O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-52&amp;title=48#" target="_newtab">48-2-52</a> permits the collection of an entity's unpaid trust fund taxes from the party(ies) responsible for collecting, paying over, and accounting for such taxes on behalf of an entity. The Department of Revenue uses this as a collection mechanism when taxes are not fully collected or collectible from the entity itself. This regulation sets forth the Department's policies for determining, assessing, and collecting against a Responsible Party, as well as procedures for protesting a Responsible Party assessment with the Department.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Definitions. </B> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Entity" as used in this regulation means any limited liability entity incorporated or organized under Title 14 of the O.C.G.A. </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Person" shall have the meaning set forth in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-1-2&amp;title=48#48-1-2(18)" target="_newtab">48-1-2(18)</a>. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Trust Fund Taxes.</B> O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-52&amp;title=48#" target="_newtab">48-2-52</a> applies to taxes that are required to be collected and held in trust. In Georgia, trust fund taxes include sales, withholding, and prepaid 911 tax, and may include any amounts that are required to be collected and remitted to the Department.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Incorporation of IRS Law.</B> O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-52&amp;title=48#" target="_newtab">48-2-52</a> mirrors the federal responsible party statute, I.R.C. § 6672. Responsible Party liability is a two-prong test: 1) the person must be "responsible," and 2) the nonpayment of the tax must be "willful."</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Prong 1: Identifying the Responsible Party. </B> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Definitions.</B> A "Responsible Party" is: <P>A person who has control over, or entitlement to, the funds or assets of the entity, such that the person has the ability to directly or indirectly control, manage, or direct the disposition of the entity's funds and/or assets. Providing capital to an entity, with no corresponding ability to control, is insufficient.</P> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Registration.</B> Every entity that is legally required to collect trust fund taxes must register with the Department. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Identification. </B>Each registered entity must identify the person(s) responsible for collecting, paying over, or accounting for state taxes. An entity may identify multiple persons, and designate each such person's responsibility for a respective tax type. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(b)1.(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any entity that has previously registered with the Department but has not provided Responsible Party information must identify the Responsible Party.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(b)1.(ii)">(ii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any change of Responsible Party information must be reported to the Department. It is the taxpayer's burden to update this information.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(b)1.(iii)">(iii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An entity may add, remove, or otherwise edit its Responsible Party information any time by accessing its online Georgia TaxCenter account.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Presumption of Responsibility.</B> Failure to identify the Responsible Party creates a rebuttable presumption that those persons identified as the entity's officers in the registration with the Department are responsible. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Indicia of Responsibility.</B> Merely holding the title of officer in a corporation, partner in a limited liability partnership, or member in a limited liability company is insufficient to conclusively establish responsibility. The key determination is whether the person has the duty and authority to make payments. Thus, Responsible Party status is a functional determination-liability will be imposed upon those actually responsible for failure to collect and/or pay over the tax. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign">Factors suggesting responsibility include, but are not limited to: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Holding the position of officer, director, partner, member, manager, or principal; </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.(ii)">(ii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Duties described by corporate by-laws, corporate operating agreement, partnership agreement, or other entity records; </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.(iii)">(iii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Day-to-day involvement in or responsibility for management of the business; </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.(iv)">(iv)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Control over financial affairs and payment of debts; </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.(v)">(v)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Signing tax returns; </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.(vi)">(vi)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Ability to hire and fire employees; </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.(vii)">(vii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Authority to sign checks or otherwise make payments on behalf of the entity; </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.(viii)">(viii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Knowledge of failure to pay the tax; and </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(c)1.(ix)">(ix)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Receipt of substantial income or benefits from the entity. </td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Delegation of Responsibility. </B>Delegating authority to an employee or a third-party does not relieve a Responsible Party of liability. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(d)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign">Determination of responsibility will be based on case-specific factors, including, but not limited to: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(d)1.(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Responsible Party's knowledge of a pattern of noncompliance by the third-party payer;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(d)1.(ii)">(ii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The third-party's use of fraud to cover up the non-payment of taxes; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(d)1.(iii)">(iii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Receipt of notices of nonpayment by the Responsible Party and actions taken subsequent to such receipt.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(5)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Multiple Responsible Parties.</B> The Department may designate more than one person responsible. The existence of one Responsible Party does not negate another person's liability as a Responsible Party.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(6)">(6)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Prong Two: Willfulness.</B> A Responsible Party's nonpayment of the tax will be willful if the failure to pay the tax is voluntary and knowing, or reckless. Willfulness does not require a bad motive or intent to defraud the state. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(6)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Knowledge.</B> Willfulness requires that the Responsible Party has knowledge of the tax liability and ability to pay such liability, but chooses not to pay the tax.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(6)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Reckless Disregard.</B> Reckless disregard for the duty to pay the tax can constitute willfulness. Examples of such reckless disregard include, but are not limited to, ignoring an obvious risk of nonpayment, failing to investigate a risk of nonpayment, or failing to inquire into the status of taxes when the entity is in financial trouble.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(6)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B> Examples of indicia of willfulness</B> include, but are not limited to: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(6)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign">Deliberate choice to pay other creditors of the entity before paying the tax;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(6)(c)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign">Knowledge of the tax liability but no action to arrange for payment;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(6)(c)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign">Failure to investigate or correct mismanagement to address the unpaid tax; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(6)(c)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign">Action or inaction that results in failure to satisfy the entity's tax liability.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(7)">(7)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Assessments.</B> All Responsible Party assessments will conform to the procedures set forth in this paragraph. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(7)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Assessment amount.</B> Once a person is determined to be a Responsible Party, the Department may issue an assessment against that person for the delinquent trust fund taxes owed by the entity. Such assessment will reflect the taxes owed for the periods for which the person is responsible. Once the assessment against the Responsible Party is issued, interest and appropriate penalties on the assessed tax will begin to accrue consistent with O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-40&amp;title=48#" target="_newtab">48-2-40</a>. See O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-52&amp;title=48#48-2-52(b)" target="_newtab">48-2-52(b)</a>(providing that assessment and collection under the responsible party statute is the same as for the underlying entity's tax liability). </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(7)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Assessment Process.</B> Upon determination of responsibility, the Department will first issue a Proposed Assessment to the Responsible Party. The Proposed Assessment will state the basis of the liability (O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-52&amp;title=48#" target="_newtab">48-2-52</a>), the entity for which the person is being held responsible, the tax type, and the periods for which the person is liable. This Proposed Assessment will include information for how to protest the Proposed Assessment (procedures for which are discussed in Paragraph 8 in detail). If the person does not properly protest, the Department will issue an Official Assessment and Demand for Payment. The Official Assessment may be appealed in accordance with O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-59&amp;title=48#" target="_newtab">48-2-59</a>. </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(7)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Statute of Limitations</B> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(7)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> An assessment against a Responsible Party follows the time limitations set forth in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-49&amp;title=48#" target="_newtab">48-2-49</a>. Thus, an assessment against a Responsible Party must be made within three years after the relevant entity's return or report is filed. O.C.G.A § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-49&amp;title=48#48-2-49(b)" target="_newtab">48-2-49(b)</a>. If the entity does not file a return or the filed return is fraudulent, the liability may be assessed at any time. O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-49&amp;title=48#48-2-49(b)" target="_newtab">48-2-49(b)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(7)(c)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> An entity's consent or waiver of the statute of limitations in accordance with O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-49&amp;title=48#48-2-49(d)" target="_newtab">48-2-49(d)</a>is also effective against a Responsible Party.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(7)(c)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A Responsible Party's liability survives the dissolution of the underlying entity. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(7)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Joint &amp; Several Liability.</B> Because more than one person may be liable as a Responsible Party, the total liability can be collected from any one or a combination of such assessed Responsible Parties. The Department will only collect the entity's total liability once. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(8)">(8)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Protests.</B> A person may protest a Responsible Party Proposed Assessment to the Department within 30 days of the Issue Date of the Assessment. O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-46&amp;title=48#" target="_newtab">48-2-46</a>. The person must complete and submit the <I>Protest of Proposed Assessment or Refund Denial Form</I> ( TSD-1), available on the Department's website. <B><I>Only this form and no other correspondence will constitute a Protest.</I></B> Once the Department receives this form, all collections activities against the person for the Responsible Party liability will be stayed, and the statute of limitations for issuing a final assessment will be tolled. O.C.G.A § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-46&amp;title=48#" target="_newtab">48-2-46</a>. If the person desires a conference with the Department for consideration of the protest, the person must check the appropriate box on the form. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(8)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Conferences.</B> If the person requests a conference, the Department will generally contact the person within 30 days of receipt of the protest to schedule a conference. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(8)(a)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Informal Conference</B>. The conference is informal; it is not a hearing governed by the Administrative Procedure Act and will not prejudice the rights of any taxpayer or the Department. Ga. Comp. R. &amp; Regs. <a title="560-1-1-.12" href="560-1-1-.12">560-1-1-.12</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(8)(a)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Conferees</B>. The conference will be conducted by a representative from the Department's Legal Affairs &amp; Tax Policy Division. Upon review of the protest and assessment, the representative will determine whether other Department representatives should be in attendance. The person may bring representation to the conference, but such representatives should submit a Power of Attorney (RD-1061).</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(8)(a)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Content. </B>The conference is an opportunity for the person to present evidence challenging the bases for the assessment. Such evidence may include, but is not limited to, proof of the person's cessation of control of the entity, proof of the person's ignorance of the tax liability, contracts showing limitation of duties, or other proof of the person's inability to exercise authority over collection and/or payment of the tax.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(8)(a)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Settlement. </B>The conferees may come to a mutual settlement to resolve the tax liability. Such settlement agreement will be memorialized in writing and signed by the person and the Department's representative.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(8)(a)5.">5.</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Decision.</B> Absent a settlement, the Department's representative will issue a written letter to the protesting person. The letter will state the outcome of the conference-a grant, denial, or partial grant of the protest. The letter will also detail how the Department intends to proceed.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(8)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Protests without a Conference.</B> If a protest is filed, but no conference is requested, a representative from the Department's Legal Affairs &amp; Tax Policy Division will consider any and all information submitted with the protest and the underlying facts to make a determination. The Department's representative will contact the person if a settlement is a possibility, or the Department's representative will issue a written letter stating the Department's decision on the protest-a grant, denial, or partial grant of the protest. The letter will also detail how the Department intends to proceed.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(9)">(9)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Disclosures.</B> The person may request from the Department the information used to conclude that the person is a Responsible Party. Information about third parties is subject to confidentiality laws. O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-15&amp;title=48#" target="_newtab">48-2-15</a>. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(9)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Disclosure of third-party information.</B> The Department cannot disclose any information regarding collections activities against other persons. O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-15&amp;title=48#" target="_newtab">48-2-15</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.01(9)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Entity Information.</B> Because the person was assessed as a Responsible Party for an entity's debt, such person may request the tax return information of that entity. This includes information on any payments made towards the entity's total liability owed.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-1-2-.02" name="560-1-2-.02" title="560-1-2-.02">Rule 560-1-2-.02 Collection Fees</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.02(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Imposition.</B> The collection fees authorized under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-16-10&amp;title=48#48-16-10(a)" target="_newtab">48-16-10(a)</a>are hereby imposed.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.02(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Rate.</B> When the Department issues a Notice of State Tax Execution, a cost of collection fee will be added at the rate of 20% of the assessed liability. O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-16-10&amp;title=48#48-16-10(a)" target="_newtab">48-16-10(a)</a>. The collection fee shall be in addition to all other penalties, fees, expenses, or costs associated with the collection process. </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.02(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Waiver.</B> The Department may waive the cost of collection fee when it is reasonably determined that the deficiency is due to reasonable cause and is not the result of negligence, intentional disregard of administrative rules and regulations, or fraud. O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-16-10&amp;title=48#48-16-10(a)" target="_newtab">48-16-10(a)</a>. A taxpayer may request a waiver of the collection fee along with, or in the alternative of, a penalty waiver. </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-1-2-.02(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B> Collection Agencies.</B> The Department may employ the services of a contracted debt collection agency or attorney for the collection of any debt once the imposition of the collection fee has been added to the debt, pursuant to paragraph (1). O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-16-11&amp;title=48#" target="_newtab">48-16-11</a>.</td> </tr> </table> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/560-1-2-.01" name="560-1-2-.01" title="560-1-2-.01">Rule 560-1-2-.01 Responsible Party Liability for Trust Fund Taxes</a></li><li><a href="/GAC/560-1-2-.02" name="560-1-2-.02" title="560-1-2-.02">Rule 560-1-2-.02 Collection Fees</a></li></ul> </div> </div> <!--content ends here--> <div id="footer" class="noprint"><span class="footer">Copyright &copy; 2019 Lawriter LLC - All rights reserved.</span>| <a href="mailto:support@casemakerlegal.com?subject=Rules and Regulations of the State of Georgia">Email Us</a> | 844-838-0769 | <a href="http://livechat.casemakerlegal.com/client.php?locale=en" target="_blank" onclick="if(navigator.userAgent.toLowerCase().indexOf('opera') != -1 && window.event.preventDefault)window.event.preventDefault();this.newWindow = window.open('http://livechat.casemakerlegal.com/client.php?locale=en&url='+escape(document.location.href)+'&referrer='+escape(document.referrer), 'webim','toolbar=0,scrollbars=0,location=0,status=1,menubar=0,width=640,height=480,resizable=1');this.newWindow.focus();this.newWindow.opener=window;return false;">Live Chat</a> </div> </div> </body> </html>