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.

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.

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