Compilation of Rules and Regulations of the State of Georgia
Department 616 - OFFICE OF STATE ADMINISTRATIVE HEARINGS
Chapter 616-1
Subject 616-1-3 - RULES OF PROCEDURE FOR THE GEORGIA TAX TRIBUNAL
Rule 616-1-3-.26 - Default

(a) A default order may be entered against a party that fails to participate in any stage of a proceeding, a party that fails to file any required pleading, or a party that fails to comply with an order issued by a Tribunal Judge. Any default order shall specify the grounds for the order.

(b) Any default order may provide for a default as to all issues, a default as to specific issues, or other limitations, including limitations on the presentation of evidence and on the defaulting party's continued participation in the proceeding. After issuing a default order, a Tribunal Judge shall proceed as necessary to resolve the case without the participation of the defaulting party, or with such limited participation as the Tribunal Judge deems appropriate, and shall determine all issues in the proceeding, including those affecting the party in default.

(c) Within fifteen (15) days of the entry of a default order, the party against whom the default order was issued may file a written motion requesting that the order be vacated or modified, and stating the grounds for the motion.

(d) A Tribunal Judge may decline to enter a default or may open a default previously entered if the party's failure was the result of providential cause or excusable neglect, or if the Tribunal Judge determines from all of the facts that a proper case has been made to deny or open the default.

(e) If a party fails to attend an evidentiary hearing after having been given written notice, a Tribunal Judge may proceed with the hearing in the absence of the party unless the absent party is the party who requested the hearing, in which case the Tribunal Judge may dismiss the action. Failure of a party to appear at the time set for hearing shall constitute a failure to appear, unless excused for good cause.