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Typically no, for 2020 Yes. Your formal tax appeal can be accepted be accepted via email or fax for 2020. During the COVID-19 crisis we are allowing for these two avenues of appeal to be used. To appeal via email use firstname.lastname@example.org. To appeal via fax use 770.531.3968.
Important notice: Metered mail will not be accepted as proof of a timely appeal. Only the USPS cancellation stamp will be considered when determining if an appeal letter mailed has been filed on time.