If you have received a notice from the Department of Revenue that it has intercepted all or part of your tax return to satisfy a court debt, you are entitled to dispute the submission of the intercept itself. You must notify the Tax Refund Intercept Program of your intention to contest the intercept within thirty (30) days of the date of the letter from the Department of Revenue.
Under the law, the underlying judgment of the court may not be disputed. The TRIP program is governed by Sections 48-7-160 through 48-7-170 of the Georgia Code. Legitimate reasons to dispute or contest an intercept are:
The debt to the court was paid in full.
The amount of the debt to the court may be incorrect.
I am not the person named in the judgment.
The judgment is against my spouse, a joint filer.
I have emerged from bankruptcy proceedings since the judgment was entered.
The judgment is more than six years old.
A dispute form has been created to help disputants submit the necessary information to refer the dispute to the court that requested the intercept. You may fill in the boxes and print a copy of the form, and the Program will accept submissions that are emailed, faxed or sent by regular mail. Please do be mindful of the thirty (30) day deadline.
The court will contact you regarding your dispute and to schedule a hearing with an independent hearing officer if you desire. Once a hearing has been held, the hearing result may be challenged by filing an appeal in superior court. If the requesting court directs TRIP to do so, it will send you all or part of the intercepted amount.