Georgia Tax Tribunal Procedure
After having a few questions about the exact procedure and what to expect once filing a Complaint with the Georgia Tax Tribunal, I have decided to write this post.
Initial Filing and First Steps
- You timely filed your petition with the GTT.
- The GTT sends our office a proof of filing the day that they receive your case with a case number and first status conference hearing date (status with Judge and GTT’s attorney) – this notice is called an Order.
First Status Conference Hearing
- By the first status conference hearing date, the GTT will file an answer to your complaint.
- They will agree or disagree to each of your allegations.
- This will be discussed at the status conference.
- At the first status conference hearing, we will decide another date to discuss the case.
Second Status Conference Hearing
- By the second status conference hearing date, we discuss the factual differences about your complaint and the audit.
- We inform the Judge about our stipulations and disputed facts.
- The Judge issues another order for a third status conference hearing.
Third Status Conference Hearing
- By the third status conference hearing, we have discussed possible settlements or trial.
- If we have a settlement to propose, then we will submit the settlement.
Note: The settlement will be an effort made by our office and the client. We require the client’s help in tying the loose ends together to create a clear offer with factual basis. Counsel 1 (one of the good ones at the GTT) actually guided our office in not making the mistake of sending in a “flea market” type of offer where you submit a random number for settlement with no factual basis.
- On the third status, we discuss the settlement with the Judge.
- The GTT’s lawyer sends the offer to the audit department if there is a settlement.
- Otherwise, the case is set for trial.
Moving Towards Trial
- The offer is accepted by both parties, OR we move towards trial.
Preparing for Trial
- Assume we move towards trial.
- We collect a trial retainer.
- The pretrial order is written by our office.
- We can still settle the case between this point and trial.
Trial and Post-Trial
- Assume the case is going to trial.
- We prepare for trial.
- Then, we litigate in court.
- After trial, we submit a post-trial brief.
- You either won or lost by this point.
Final Thoughts
I appreciate my clients that take time to let me know what’s on their mind. I hope you have benefitted from reading this article.
Frequently Asked Questions
What is the Georgia Tax Tribunal (GTT) and what does it handle?
The Georgia Tax Tribunal is a specialized court that hears tax-related disputes between taxpayers and the Georgia Department of Revenue, such as audit disagreements or appeals involving state taxes.
What happens after I file a complaint with the GTT?
Once your petition is timely filed, the GTT issues an Order confirming your case with a docket number and a scheduled date for the first status conference hearing. This Order is sent to your representative.
How many status conference hearings are there before trial?
Typically, there are three status conference hearings. Each hearing is used to address pleadings, factual disputes, stipulations, potential settlements, and ultimately, whether the case proceeds to trial.
Can my case be settled without going to trial?
Yes, cases can be settled at any stage before trial. A well-supported settlement proposal can be discussed with the judge and GTT’s attorney, and if accepted, may be forwarded to the audit department for resolution.
H3: What should I expect if my case goes to trial?
If the case moves forward to trial, you and your attorney prepare thoroughly, including submitting a pretrial order. The trial is conducted before a judge, and after litigation, both sides may submit post-trial briefs before a final decision is made.