Rule 616-1-3-.07 - Threshold and Rules Applicable to Small Claims Division Cases(a) At the time of filing a petition with the Tax Tribunal, or within 90 days thereafter, a taxpayer may elect to have the Small Claims Division have jurisdiction over any proceeding: (1) contesting an income tax liability or liabilities where the total amount of tax and penalties in controversy, exclusive of interest, is less than $15,000; or(2) contesting a tax liability or liabilities, other than income tax, where the total amount of tax and penalties in controversy, exclusive of interest, is less than $50,000.(b) Notwithstanding the provisions of paragraph (a) above, the Small Claims Division shall not have jurisdiction over any proceeding contesting a tax liability (or associated penalties) alleged by the Commissioner or other respondent to be due, either in whole or in part, to evasion or attempted evasion.(c) Petitions for relief as set forth in Code Sections 48-2-18, 48-5-519, or 48-7-31(d)(2)(C) and actions for declaratory relief described in Code Section 50-13A-10(a)may not proceed in the Small Claims Division.(d) A taxpayer may not revoke an election to proceed in the Small Claims Division after Expiration of the 90-day period set forth in paragraph (a) above.(e) On the motion of a party to the case or on the motion of a Tribunal Judge, a Tribunal Judge may remove a case from the Small Claims Division for good cause shown.(f) In Small Claims Division proceedings, accountants or other tax return preparers designated by the taxpayer shall be permitted to accompany and appear with the taxpayer in order to provide factual information regarding positions taken on tax returns of the taxpayer.(g) Small Claims Division hearings and trials shall be conducted in a manner consistent with proceedings before magistrate courts, as specified in Article 3 of Chapter 10 of Title 15.(h) Testimony in Small Claims Division cases shall be given under oath or affirmation.(i) Unless requested by a party, there shall be no transcript or record taken of hearings or trials in the Small Claims Division. In the event that a party requests there be a transcript or record taken of such hearing, the party requesting such transcript or record shall pay the entire take-down costs unless the Tax Tribunal conducting such hearing shall otherwise determine.(j) Final judgments and other orders in Small Claims Division cases shall be conclusive upon all parties and may not be appealed.(k) Small Claims Division final judgments shall not be considered, cited, or otherwise relied upon as precedent in any other case, hearing or proceeding. See O.C.G.A. § 50-13A-16(g).Ga. Comp. R. & Regs. R. 616-1-3-.07
O.C.G.A. §§ 50-13A-14(c), 50-13A-14(f), 50-13A-16.
Original Rule entitled "Threshold and Rules Applicable to Small Claims Division Cases" adopted. F. Mar. 4, 2015; eff. Mar. 24, 2015.