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.