This month marks the beginning of operations for Georgia’s new Tax Court, which replaces the old Georgia Tax Tribunal. While the tribunal operated within the executive branch as part of the Office of State Administrative Hearings, the new Tax Court is part of Georgia’s judicial branch. It provides a pre-payment option for taxpayers to challenge Department of Revenue (DOR) assessments and retains the benefits of the former Tax Tribunal while also improving upon it. My colleagues in our Atlanta office wrote an article for Tax Notes last summer explaining the creation of the Tax Court and comparing it to the Tax Tribunal.
Frank O’Connell was appointed the Tax Court’s first Chief Court Judge last July and officially began his four-year term on April 1 of this year. The staggered start gave him time to get the Tax Court set up and prepared for the transition from the Tax Tribunal by July 1. Before becoming Chief Court Judge, Frank served as Commissioner of Georgia’s DOR, following earlier roles as the department’s deputy commissioner and general counsel. I’ve been thinking about Frank and the challenges that come with launching a new institution. I’ve imagined him in a shop apron, push broom in hand, making sure everything was ready for opening day. That image may seem undignified for a judge, but I know Frank is the type of person who will have done everything it takes to be ready.
Georgia now has an independent judicial forum for resolving disputes with the DOR, one that will streamline the appeals process, foster consistency in decisions, and improve tax administration for Georgia taxpayers.