What are my chances of being audited and what is the time frame for an audit?
• Companies are selected on a random basis for audit. The DOR has 3 years after the filing of a return to audit a taxpayer. Tax may be assessed at any time in the case of a false or fraudulent return or a return filed with the intent to evade tax, or the failure to file a return. (See O.C.G.A §48-2-49).