The Atlanta Lawyer January/February 2013 | Page 29

section update Following the presentation on Ethics, the Honorable Charles R. Beaudrot, Jr., Chief Judge of the newly-established Georgia Tax Tribunal ("the Tribunal"), spoke on Professionalism. Judge Beaudrot cited the process of creating the Tribunal and getting it into operation in a very short time frame as an "absolute model of the best of professionalism". He commended tax lawyers and accountants in private practice, the Attorney General's Office, the Department of Revenue, and the Office of State Administrative Hearings for their valuable input and assistance in the process. Judge Beaudrot next discussed the unique role of professionalism in the Tribunal noting that it is a non-jury trial court where the parties will always be a taxpayer and the State of Georgia. He further noted that litigation of tax cases differs from litigation with a non-recurring party in that the government is a unique litigant that does not have the same motivations or incentives as a private litigant. Petitioners should remember that, for instance, cases settle when the State is ready to settle and the impact of the settlement on other similarly situated taxpayers is critical to the State in a way that is often not there for private litigants. be special rules for small cases defined as income tax cases involving less than $15k and other tax cases involving less than $50k. The filing fee for regular cases will be $60. Judge Beaudrot stated that the rules will require that the parties, to the fullest extent possible, resolve factual and other evidentiary matters prior to trial, and that they stipulate all facts as to which there is not a bona fide dispute. He hopes to conclude cases in six to nine months from the filing of the petition. Regarding discovery, Judge Beaudrot stated that disputes should be rare in the Tribunal and he will not look favorably upon the conduct of a party that evidences any attempt to delay production of relevant information necessary for the determination of the facts. Similarly, "fishing expeditions" and burdensome discovery requests will be viewed with considerable skepticism and must be justified appropriately and depositions should be used sparingly. Finally, Judge Beaudrot stated that he is considering the issuance of a standing order to automatically remand all cases to the Department of Revenue for a period of 90 days from the date the petition is filed. ■ Judge Beaudrot next discussed forthcoming Administrative Rules of Procedure for the Georgia Tax Tribunal. There will CallIng all lawyers’ Bands! 4th a nnual s at u r d ay Ju n e 8 , 20 13 , 7 p. m . atlanta Bar foundatIon presents Battle of the atlanta lawyers’ Bands L aw J a m - 2 0 1 1 L aw J a m 2 0 1 3 atlanta lawyers’ Bands Compete for 1st plaCe and “Best orIgInal song” awards (studio recording package to be awarded for most original song) Interested bands should contact [email protected]. The Official News Publication of the Atlanta Bar Association January/February 2013 THE ATLANTA LAWYER 29