GA State Tax question

[STABYC]

What is the name of your state?What is the name of your state? Tennessee

I live in TN now, but previously in GA. Two years ago, in 2003, I received a notice from the GA DOR that stated I owe them over $1000 because I did not file GA state taxs in 1990. I thought that was rediculous because to my knowledge, I have never not filed my taxes. 2 weeks later, I received a letter from a collection agency regarding this. I called the GA DOR (and held and held and held ) and asked what in the world was going on. I asked them to send me some kind of proof that I owe this money and they said NO. I told them that I am not just going to put over $1000 in the mail just because someone asked me to. The guy I was talking to said he understood and he probably wouldn't either, but he was just following procedure. I asked him, if I truly did owe this money, why it was not withheld from my refunds the 5 years following 1990 while I still lived in GA? And, I have lived in the same place since moving to TN, so it is not like I have been hard to track down. Why would they wait this long to contact me about this. He said he did not know.

I did not hear anything else from them until this week. I received a letter from a collection agency. I called them and they were very nasty and would not discuss anything with me. They said they don't care what I did or who I talked to, when was I going to send them the money. Of course I ended up hanging up on them.

Is this legal? Can they (GA DOR and/or Collection agency) do this after this much time? Who keeps tax papers 13 years? I have nothing to prove that I did pay these taxes, but it does not make any sense why I would just skip a year, plus, wouldn't I remember it? Even if I didn't remember it, it makes no sense that they would wait this long. I do remember when I was paying GA State taxes that I never had to pay more than $100. Now they say I owe over $1000.

Can someone help me? Do I have any options?

[abezon]

Get thee to an enrolled agent; go.

If you filed a return, the state has a limited time to impose back taxes. If you never filed, they can impose taxes at any time. You might start by getting a copy of your US tax return for 1990. This will probably allow you to reconstruct what the GA return should have looked like and you could always file the GA return now, showing little or no tax due.

If you got a refund, it may even be reported on your 1991 federal tax return as income -- this would be pretty good proof that you filed a return!

[STABYC]

Thanks for your reply, but how can I get a copy? The IRS only provides copies for current and previous 6 years and I actually have 7 years of my taxes on file now. That is the problem, it has been so long there are no copies to be had (that I know of).