Frank O'Connell, current commissioner of the Georgia Department of Revenue, was unanimously approved by a joint session of the House and Senate Judiciary committees to become chief judge of the Georgia Tax Court. The committees voted by raised hands after a brief hearing in which O'Connell outlined his credentials and judicial approach.
O'Connell told the panel he was "honored to appear before you today as Governor Kemp's nominee to serve as chief judge of the Georgia tax court," highlighting nearly 23 years at the Department of Revenue, including roles as general counsel, deputy commissioner and commissioner, plus a decade in public accounting and a law degree from Notre Dame. He said judges should interpret the law as written, not make policy, and pledged rulings that are "clear and reliable" for taxpayers and businesses.
Committee members asked about administrative continuity and judicial precedent. Senator Kirkpatrick asked about a succession plan for O'Connell's current post; O'Connell replied that the governor's office had consulted him and would announce a successor shortly after the hearing. Chairman Tillery asked whether the new court should treat prior tax tribunal decisions as binding; O'Connell said the statute requires the tax court to follow its own prior decisions, that the status of tribunal rulings is less clear, and that departures from established precedent should be justified or come from a higher court.
Representative Reeves pressed concerns that agency rulemaking not be treated as blanket authority over citizens, citing recent Georgia Supreme Court guidance and the national Chevron line of cases; O'Connell agreed that deference should be limited to properly promulgated regulations and said the department had revised a regulation he viewed as a "trap for the unwary" after advisory-committee attention.
After questions, the committee chair called for a motion to accept the nomination. The motion, moved by Leader Hatchett and seconded by Representative Matahan, passed unanimously. O'Connell thanked the committee for the opportunity and said he was ready to serve.
The committee's action clears the way for O'Connell to assume the judgeship pending any additional procedural steps required by the legislature or governor's office.