Decision Category: Tribunal Decisions

Archived decisions from the Georgia Tax Tribunal

Published

Tayo Reed v. Frank M. O’Connell, Commissioner, Georgia Department of Revenue

Docket Number: 2510805
Decision Date: April 10, 2025
Presiding Judge: Lawrence E. O'Neal Jr.
Category: Tribunal Decisions
Petitioner: Tayo Reed
v.
Respondent: Frank M. O'Connell
Outcome: Affirmed
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Summary

Holding: The Tribunal affirmed State Tax Execution No. REV 120189637 in its entirety, upholding both the Department's calculation of Petitioner's outstanding tax balance and the Department's renewal of the execution under Georgia's 2018 lien-renewal statute.

Background: Petitioner timely filed her Tax Year 2010 Georgia Form 500 individual income tax return on April 14, 2011, self-assessing a tax liability of $5,417.00 but not remitting payment. After the Department issued an Official Assessment and Demand for Payment on January 25, 2012 ($6,229.50 total), it issued State Tax Execution No. REV 120189637 on August 20, 2012, recorded on November 1, 2012 ($8,177.57 total, including a 20% collection fee and costs). The execution was re-recorded with the Fulton County Clerk of Superior Court on January 1, 2018 ($11,856.69 total). By March 25, 2025, the cumulative balance had grown to $14,951.42. Petitioner, appearing pro se, challenged the validity of the execution and moved to dismiss the tax lien, arguing the Department's calculations contained discrepancies.

Key rulings:

  1. Burden of proof: Under de novo review (Ga. Comp. R. & Regs. 616-1-3-.11(a)), a Department assessment is prima facie correct, placing the burden on the taxpayer to prove error (Blackmon v. Ross; Undercofler v. White). The Department presented detailed accrual evidence (testimony of Hamilton Russ and Exhibits A–E) tracing the balance from the 2011 self-assessed return through March 2025. Petitioner offered no credible evidence of error, so the Tribunal found no discrepancies and affirmed the Department's calculations.
  2. Penalty and interest accrual: Penalties accrued under O.C.G.A. § 48-7-86(a) (0.5% per month, capped at 25% of tax due) and interest accrued first under O.C.G.A. § 48-7-81 and later § 48-3-8 (both referencing the rate in § 48-2-40) once the execution issued. The Tribunal found these statutory accrual mechanics were properly applied at each stage (assessment, execution, re-recording, and through March 2025).
  3. Validity of execution renewal: Under O.C.G.A. § 48-3-42(b), all Department executions were deemed invalid as of December 31, 2017, but executions recorded within the preceding seven years were eligible for renewal (for ten years) if re-filed between January 1, 2018, and February 20, 2018. Because the original execution was recorded November 1, 2012 (within the seven-year window) and re-recorded January 1, 2018 (within the renewal period), the Tribunal held the renewal complied with the statute.

Result: Tax execution and Department calculations affirmed; Petitioner's Motion to Dismiss Tax Lien denied.

Published

Patrick G. Malloy v. Frank M. O’Connell, Commissioner, Georgia Department of Revenue

Docket Number: 2226757
Decision Date: June 12, 2025
Presiding Judge: Lawrence E. O'Neal, Jr.
Category: Tribunal Decisions
Petitioner: Patrick G. Malloy
v.
Respondent: Frank M. O'Connell
Outcome: Affirmed
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Summary

Holding: The Tribunal affirmed the Department's Tax Year 2015 Official Assessment and Demand for Payment, Letter No. L1677288240, rejecting Petitioner's pro se "wages are not taxable" argument and his claim that the IRS improperly disclosed his tax information to the state.

Background: Following a hearing on June 3, 2025, Petitioner — appearing pro se — challenged a 2015 deficiency assessment based on wage income reported by his employer. Petitioner had filed a Form 4852 (substitute W-2) on his Georgia return showing "0" in wages. The Department's auditor, Elizabeth Diaz, testified that the Department obtained Petitioner's IRS Account and Wage and Income Transcripts pursuant to a written information-sharing agreement with the IRS, including a specific electronic request for Petitioner's 2015 transcripts.

Key rulings:

  • Burden of proof: A Department assessment is prima facie correct, and the taxpayer bears the burden of showing clear and specific error or unreasonableness by a preponderance of the evidence (citing Blackmon v. Ross; Hawes v. LeCraw; Undercofler v. White).
  • I.R.C. § 6103(d) disclosure claim: Petitioner argued the IRS unlawfully shared his transcripts with the Department. The Tribunal found this unsupported — § 6103(d) permits IRS disclosure to state tax agencies upon written request, and the Department's unrebutted testimony established such a request was made for Petitioner's 2015 transcripts.
  • Taxability of wages: Compensation for services is expressly included in gross income under 26 U.S.C. § 61(a)(1) (citing Commissioner v. Glenshaw Glass Co.; Brandon v. State Revenue Comm'n), and Georgia taxable income is based on federal adjusted gross income (O.C.G.A. § 48-7-27). Petitioner's bare assertion that "wages are not taxable," without supporting evidence, failed to rebut the assessment.

Result: Petitioner failed to meet his burden of persuasion; assessment affirmed in full.

Published

Andrea M. Carter v. Frank M. O’Connell, Commissioner, Georgia Department of Revenue

Docket Number: 25438
Decision Date: October 21, 2025
Presiding Judge: Lawrence E. O'Neal, Jr.
Category: Tribunal Decisions
Petitioner: Andrea M. Carter
v.
Respondent: Frank M. O'Connell
Outcome: Granted
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Summary

Holding: The Tribunal granted the Department's Motion to Dismiss for lack of subject matter jurisdiction, based on Petitioner's untimely appeal.

Background: Petitioner appealed Letter No. L0471284464, a Notice of State Tax Execution covering the tax period ending December 31, 2020, issued February 24, 2025. The underlying Official Assessment and Demand for Payment (Letter ID No. 1483688176) had actually been issued earlier, on October 21, 2024. Petitioner's petition was stamp-filed February 25, 2025. The Department moved to dismiss, asserting (and the Tribunal confirmed via its Answer) that no state tax execution had ever been recorded.

Key rulings:

  • Under O.C.G.A. § 48-2-59(a) and (b), a taxpayer must file an appeal within 30 days of the commissioner's decision (extended to 45 days for decisions issued on or after July 1, 2025 — not applicable here).
  • A Notice of State Tax Execution, standing alone, does not constitute an "order, ruling, or finding" of the Department and does not itself establish tax liability or restart the appeal clock — it must actually be recorded to revive appeal rights after the original 30-day window has lapsed. Here, no execution had been recorded.
  • Measuring from the October 21, 2024 Official Assessment, the February 25, 2025 petition was filed far beyond the statutory 30-day deadline.
  • Because the petition was untimely, the Tribunal lacked subject matter jurisdiction over the appeal.

Result: Motion to dismiss granted; petition dismissed.

Published

Carol D. Buller-McGee & Robert McGee v. Frank M. O’Connell, Commissioner, Georgia Department of Revenue

Docket Number: 2433195
Decision Date: December 18, 2024
Presiding Judge: Lawrence E. O'Neal, Jr.
Category: Tribunal Decisions
Petitioner: Carol D. Buller-McGee & Robert McGee
v.
Respondent: Frank M. O'Connell
Outcome: Granted
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Summary

Holding: The Tribunal granted the Department's Motion for Summary Judgment and dismissed Petitioners' pro se appeal of tax assessments for 2017 and 2018.

Background: Petitioners claimed large non-cash charitable contribution deductions to Goodwill of North Georgia — $139,474 for 2017 and $52,453 for 2018 — broken into multiple individual donations, none of which individually exceeded $5,000. The Department disallowed most of these deductions for lack of supporting documentation/appraisal and issued assessments: $7,092.00 for 2017 and $8,831.59 for 2018. Petitioners protested the 2017 assessment (denied January 2024) and filed their Tax Tribunal petition on February 1, 2024.

Key rulings:

  1. Jurisdiction (2018 tax year): The 2018 assessment issued October 17, 2020, but Petitioners did not file their petition until February 1, 2024 — far beyond the 30-day appeal window under O.C.G.A. § 48-2-59(b). The Tribunal therefore lacked jurisdiction over the 2018 appeal and dismissed it on that independent basis.
  2. Qualified appraisal requirement (2017 tax year): Under 26 U.S.C.S. § 170(f)(11)(C) and 26 C.F.R. § 1.170A-13(c)(3), a qualified appraisal is required for non-cash property contributions exceeding $5,000 in the aggregate — even if no single individual donation exceeds that threshold. Relying on Bass v. Commissioner and Cohen v. Commissioner, the Tribunal held that similar items (here, clothing/apparel donated to one organization) must be aggregated for purposes of the $5,000 threshold. Because Petitioners' aggregated clothing donations far exceeded $5,000 and they had not obtained or attached a qualified appraisal (a Form 8283 alone is insufficient), their itemized charitable deductions could not be sustained as a matter of law.

Result: Summary judgment granted to the Department; petition dismissed in full.

Published

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

Docket Number: 2526267
Decision Date: January 13, 2026
Presiding Judge: Lawrence E. O'Neal
Category: Tribunal Decisions
Petitioner: Olajide Olaolorun
v.
Respondent: Frank M. O'Connell
Outcome: Granted
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Summary

Olajide Olaolorun v. Frank M. O'Connell, Commissioner, Georgia Department of Revenue

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.