Olajide Olaolorun – Order Granting Respondent’s Motion for Attorneys Fees

Georgia Tax Tribunal, Docket No. 2526267 — Order dated January 13, 2026 (Chief Judge Lawrence E. O'Neal)

Holding: The Tribunal granted the Department of Revenue's motion for attorneys' fees under O.C.G.A. § 9-15-14(b), awarding $2,187.00 in fees.

Background: Olaolorun filed a tax assessment appeal in December 2024. After he failed to respond to discovery requests served in June 2025, the Department moved to compel (September 2025), which Olaolorun did not oppose. The Tribunal granted that motion in November 2025, ordering him to respond to discovery and pay the Department's fees within 10 days — warning that noncompliance could lead to further sanctions, including dismissal. He did neither. The Department then moved for discovery sanctions under O.C.G.A. § 9-11-37, and shortly after, Olaolorun voluntarily dismissed the case without prejudice. The Department then sought § 9-15-14(b) fees, which Olaolorun also did not oppose.

Key rulings:

• Olaolorun's failure to respond to the fee motion waived his right to an evidentiary hearing (citing Taylor v. Taylor).
• The Tribunal retained jurisdiction to award fees even after Olaolorun's voluntary dismissal, since the motion was timely filed within 45 days of final disposition (citing Hart v. Redmond Reg'l Med. Ctr.; Harris v. Werner).
• The Tribunal found Olaolorun's conduct — total non-response to discovery, and later violation of the order compelling discovery and fee payment — constituted an "abuse of discovery procedures" under § 9-15-14(b), unnecessarily expanding the proceedings and forcing the Department to file both a motion to compel and a motion for sanctions.
• The $2,187.00 fee amount was supported by an affidavit (Zachary Johnson) demonstrating actual costs and reasonableness.

Result: Motion for attorneys' fees granted in full.