Georgia voters approved a constitutional amendment in 2024 creating the Georgia Tax Court, which began accepting filings on July 1, 2026. The Honorable Frank O’Connell, appointed by Governor Brian Kemp as the first Chief Court Judge of the Tax Court, recently spoke with JC/AOC staffer, JoAnna P. Deering, about his recent appointment and his vision for launching this new statewide judicial institution.
Edited and condensed for clarity.
JoAnna Deering: Congratulations on your appointment to preside over the new Georgia Tax Court! What does the shift from an administrative tribunal model to a judicial branch court mean for taxpayers and practitioners?
Chief Judge O’Connell: This transition brings a more efficient, streamlined review structure. Under the prior tribunal model, taxpayers seeking review after an adverse decision had to appeal to the Superior Court, and further review by the appellate courts was discretionary. There was no automatic right of review, and the Superior Courts’ heavy caseloads often meant tax cases competed with other urgent matters. The new structure resolves several of those challenges and enables some key improvements:
- As a judicial branch court, the Tax Court can rule directly on constitutional issues, eliminating the need for a separate factual record to be created for higher‑court review.
- The Tax Court has equitable powers previously unavailable to the Georgia Tax Tribunal.
- The Small Claims Division will remain less formal and accessible, maintaining an important avenue for pro se taxpayers.
- The automatic remand process—an important feature for taxpayers at the Georgia Tax Tribunal—will continue.
With 33 years of experience in state and local tax, my familiarity with tax issues will also help ensure efficient case resolution.
JoAnna Deering: The Tax Court now has concurrent jurisdiction with the Superior Courts. How will taxpayers decide where to file?
Chief Judge O’Connell: Taxpayers who prefer to proceed in their local Superior Court rather than the Tax Court may do so but must prepay the disputed tax or post a bond—requirements that were central to why the Georgia Tax Tribunal was originally created. That “pay‑to‑play” barrier when proceeding locally is a major factor taxpayers will need to consider when choosing their forum.
JoAnna Deering: One stated purpose of the Court is to strengthen independence and transparency in tax dispute resolution. What early steps are you prioritizing to advance these goals and increase access to justice?
Chief Judge O’Connell: Relocating the court to the judicial branch itself enhances independence and should give taxpayers greater confidence in the neutrality of the tax dispute resolution process. I am also engaging actively with the tax community—speaking at CLEs, bar events, and other forums—to help legal practitioners understand the court’s purpose and advantages. To expand access to justice, I want to facilitate remote-hearing options and am open to discussions about holding proceedings in other regions of the state. Although the Georgia Tax Tribunal offered limited geographic flexibility, one of the Tax Court’s missions is to improve efficiency and accessibility. Georgia is a large state, and increasing regional availability—combined with the potential for remote hearings—can meaningfully enhance access to justice by allowing more taxpayers to fully participate in the process without undue burden.
JoAnna Deering: Where will the Tax Court be located?
Chief Judge O’Connell: The Tax Court will initially remain on the fourth floor in the Peachtree Center space previously used by the Georgia Tax Tribunal. Maintaining the same location and mailing address will help ensure a smooth transition. Because the building also houses OSAH functions, I have been working with Chief State Administrative Law Judge Michael Malihi, who has been an outstanding collaborative partner throughout this process.
JoAnna Deering: You officially began your four-year term as Chief Court Judge on April 1, 2026, following confirmation by the House and Senate Judiciary Committees. What has preparation looked like as you work to stand up a brand-new statewide court?
Chief Judge O’Connell: Preparing for a July 1st launch has involved extensive meetings and the development of court rules. A practitioner-led committee—including members of the tax bar, the Attorney General’s Office, and the Department of Revenue—is helping me shape rules modeled on the structure of the Georgia State-wide Business Court’s rules. Although we initially anticipated having these rules in place by July 1st, they remain under review, and the Court is temporarily operating under the Uniform Superior Court Rules. A major undertaking is integrating the Court into the updated version of the previous case management system, which will be housed within the AOC’s IT systems and will include new functionality such as electronic petition filing in the coming weeks. We are strongly encouraging electronic filing to avoid missed submissions.
JoAnna Deering: Your experience as Commissioner of the Georgia Department of Revenue gives you a unique perspective. How will that background inform your approach to presiding over tax appeals from the judicial side?
Chief Judge O’Connell: My tenure as Revenue Commissioner provided me with unique insight into both taxpayer frustrations and systemic issues. I frequently reviewed inquiries personally to identify patterns and ensure concerns were addressed. These experiences reinforced the importance of accessibility, responsiveness, and fairness—principles I intend to carry into the Tax Court.
JoAnna Deering: What top priorities, both internally (staffing, case management, technology) and externally (public confidence, education, outreach), had to be in place by July 1st to ensure that the Court was ready on day one?
Chief Judge O’Connell: Staffing was the immediate priority. The Court will launch with two full time positions (one clerk/administrator and one paralegal) and one half time staff attorney—three roles essential to successful operations. Integration of the Tax Court into the updated case management system, and development of our website are proceeding on schedule. By July 1st, the Court was settled in its physical location and had a draft of 95 court rules under review, establishing its core operational foundation. In terms of outreach and education, I welcome every opportunity to share information about the Tax Court, its advantages, and our commitment to customer service. I have spoken about the new Court at a variety of events. For example, I recently presented at a two-hour professionalism and ethics CLE program sponsored by the tax sections of the Georgia and Atlanta Bars, whose audience included many of the legal practitioners likely to appear before the Court. Also, I was invited and spoke about the new Court at a national state tax conference at Villanova Law School. Putting the message out there that the Court’s mission is to ensure that taxpayers feel heard, are treated respectfully, and have access to a fair and efficient pathway for resolving their tax matters can only help reinforce those goals.
JoAnna Deering: The Court’s jurisdiction includes income tax, sales and use tax, property tax, refund claims, declaratory judgments, and constitutional/equitable tax issues. Which case types do you expect to see most frequently in the Court’s first year?
Chief Judge O’Connell: Personal income tax matters will constitute roughly 80% of filings, followed by corporate income tax and sales and use tax cases. Other types of cases will appear less frequently. Declaratory judgment actions may become an area of growing significance depending on how certain statutory provisions are interpreted.
JoAnna Deering: How do you expect this change to influence the development of consistent tax law across the state?
Chief Judge O’Connell: Appeals will go directly to the Court of Appeals, bypassing Superior Court for faster resolution. I anticipate that this will accelerate the development of consistent statewide tax precedent—benefiting taxpayers, practitioners, and the Department of Revenue alike.
JoAnna Deering: Much of the transition will involve adopting the Georgia Civil Practice Act and formal rules of evidence, a shift from the former administrative system. How will this change the experience for litigants?
Chief Judge O’Connell: Small‑claims matters, which primarily involve pro se litigants, will remain informal, but regular‑docket cases will follow a more formal process under the Georgia Civil Practice Act and rules of evidence which should help ensure that a clear and complete record is created. As a structural improvement, I plan to hold separate calendar calls for small‑claims and regular cases, improving efficiency and reducing the burden on pro se litigants. Holding a dedicated small‑claims calendar call and a separate regular‑case calendar call will better serve everyone. Most cases will continue to fall into the small‑claims category, and there is little reason to mix those informal matters with cases involving represented parties and a more formal process. Separating them will also prevent pro se litigants from having to sit through lengthy proceedings unrelated to their cases.
JoAnna Deering: From taxpayers to small businesses to large corporations, the Tax Court’s decisions will affect a broad spectrum of Georgians. What is your message to the public as you launch this new statewide judicial institution?
Chief Judge O’Connell: My core message is that I am committed to serving taxpayers and ensuring the Tax Court is accessible, user-friendly, and transparent. I am open to any approach that promotes that accessibility. A key part of achieving this is effective communication—making sure people understand that the Tax Court exists, what its role is, and how it can help in resolving tax matters. To that end, I intend to meet the public where they are—through outreach, travel, and remote proceedings where appropriate, all with the goal of improving access to justice. My message is simple: I am here to serve, to help taxpayers resolve their issues, and to ensure they understand the outcome.
JoAnna Deering: Access to justice and public trust are major themes across Georgia’s judiciary. How do you plan to incorporate transparency, user-friendly information, and public education into the Tax Court’s early work?
Chief Judge O’Connell: The Tax Court’s website will be a central tool for accessibility. Intuitive design is crucial so that users can find information quickly and without frustration. I hope to incorporate public feedback as the site evolves.
JoAnna Deering: As the newest voting member of all Standing and Ad Hoc Committees of the Judicial Council of Georgia, what perspectives do you hope to bring to the Council’s work?
Chief Judge O’Connell: Drawing on my experience overseeing multiple advisory councils at the Department of Revenue, I expect to bring an openness to communication, early issue‑spotting, and collaborative problem‑solving to my service on the Judicial Council. These groups often serve as an early warning system and are sources of practical solutions.
JoAnna Deering: Many of our readers are judges, clerks, and court administrators. What should they know about how the Tax Court will coordinate with other courts and justice partners?
Chief Judge O’Connell: Although the Tax Court has a specialized mission, I look forward to building relationships across the judiciary to ensure consistency and strong collaboration with justice partners statewide. We share many common challenges and areas of interest with other courts, and I am eager to work with representatives from the Superior Courts, the Court of Appeals, and the Supreme Court. One advantage of participating in various committees and engaging with the Judicial Council is the opportunity to meet judges from across the state. Those interactions will help foster coordination, ensure consistency where needed, and strengthen the overall administration of justice.
JoAnna Deering: Changing gears, how do you recharge outside of work? I know you enjoy cooking.
Chief Judge O’Connell: Outside of work, I enjoy cooking, walking, traveling with my wife, and playing board games with family and friends. My interest in cooking deepened during COVID, and I have recently taken up baking—most notably a well loved coconut cake. My wife is starting her own healthcare compliance company after 15 years as a registered nurse, and we have three adult children.
