Need clarification of GA Dol procedures against an employer whose business in defunct. Closed over 2 years. Now being pursued for unpaid emplyment tax, penalties, interest and fi fa charges...total owed 10k, however only $200 remaining due for tax..the remaining bal is for the pen, interest and fi fa charges. Will/can Ga Dol levy bank and or wages for this amount. What if the tax amt ($ 200) was paid? Also are there any appeal rights?
State, Local, and Municipal Law Attorney
The Georgia Department of Labor is charged with administering the unemployment taxes in Georgia, among other duties. Obviously, as the unemployment rate has risen and continues to remain high, the available funds at the DOL have dwindled. Thus, the DOL has stepped up enforcement and collection activities for unpaid taxes.
The Commissioner of the DOL has many options to collect unpaid taxes, penalties and interest owed to it. One is through the FiFa, which apparently is has chosen to exercise in this case (as is quite common). Under Georgia law, the costs of the FiFa may then be added to the amount you owe. Furthermore, Georgia law provides that it becomes a personal debt of the owners of the company.
The DOL can levy against assets to collect unpaid taxes, penalties and interest and they can also garnish the company's and/or owner's wages. There are certain appeal rights, particularly if you can show that the tax was previously paid. I do recommend that you contact your CPA and/or a tax/business attorney.
As this is part of my practice areas, I would be happy to help you. Please contact my office during regular business hours to set up an appointment if you wish to discuss your situation in more detail.
No attorney-client relationship has been formed based on this communication. No attorney-client relationship exists until you have entered into a signed retainer agreement with my law firm. The information provided herein should not be construed as legal advice and is provided for educational and informational purposes only.