Frank M. O’Connell

Professional career

• Frank M. O’Connell is the first Chief Judge of the newly created Georgia Tax Court, appointed by Governor Brian Kemp and set to begin his four‐year term on April 1, 2026, after confirmation by the Georgia legislature
• Governor Brian Kemp nominated O’Connell in July 2025 for the Chief Judge position of the Georgia Tax Court, a judicial branch court established by a 2024 constitutional amendment to improve efficiency and independence in resolving state tax disputes
• Before becoming Chief Judge, O’Connell held the role of Commissioner of the Georgia Department of Revenue from February 2023, following his roles as Deputy Commissioner and General Counsel of the same agency.

Education

Additional information

• As Chief Judge, O’Connell will oversee the court’s operations, ensure impartiality, and implement reforms aimed at streamlining tax case resolution.
• His 21‐year career in the Department of Revenue began in the Compliance Division, later moving to the Office of General Counsel, where he oversaw legislative drafting, regulatory development, and legal advice for the agency.
• As Deputy Commissioner, he managed major divisions including Audits, Taxpayer Services, Compliance, Processing, Motor Vehicle Tag & Title, Alcohol & Tobacco Regulation, Local Government Services, and Special Investigations Governor Brian P. Kemp Office of the Governor
• He has emphasized that the new judicial structure allows the Tax Court to directly rule on constitutional issues, exercise equitable powers, and maintain an accessible Small Claims Division for pro se taxpayers