Assuming the Governor signs recent legislation passed by the Legislature, Georgia will join 30 other states in establishing a Tax Tribunal to resolve taxpayer disputes. The Tribunal will be an autonomous division within the Office of State Administrative hearings that is separate from the Department of Revenue. Judges will be appointed by the governor and will all be licensed Georgia attorneys with at least eight years of tax law experience.
The Tribunal will receive and review evidence, conduct hearings and issue published decisions. Those decisions can be appealed through Georgia’s court system. In the eyes of many, the Tax Tribunal is a much needed improvement for the resolution of Georgia tax disputes.
By Jeff Eischeid