Georgia Tax Tribunal Attorney
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.
- 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.
- 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 discuss at the status conference.
- One the first status conference hearing, we will decide another date to discuss the case.
- 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.
- 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. 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 are 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 send the offer to the audit department if there is a settlement. Otherwise the case is set for trial.
- Now, the offer is accepted by both parties, OR, we move towards 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.
- 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.
- The end…
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.
Georgia Tax Tribunal Attorney