Director of Legal Affairs & Tax Policy

Biography - Frank M. O'Connell

Frank M. O’Connell is Director of Legal Affairs & Tax Policy (LATP) for the Georgia Department of Revenue.

He began his service with the State of Georgia in the Compliance Division and transferred to LATP as Assistant Director.  His knowledge and experience with Tax Law uniquely qualifies him for this current position as Director.

As the Director for the Office of Legal Affairs & Tax Policy he is responsible for overseeing the administrative hearings for tax protests, drafting letter rulings, promulgating tax regulations, drafting the yearly legislative tax package for the Department, and providing taxpayer as well as internal educational seminars. Mr. O’Connell directs the policy interpretations for: Alcohol and Tobacco, Income Tax, Local Government Services, Motor Fuel, Motor Vehicle, and Sales and Use Tax.

Prior to joining the Department in 2003, Mr. O'Connell consulted in state and local taxation for ten years in two "Big Four" accounting firms. He has spoken at seminars put on by the Tax Executives Institute, the States' Association of Bankruptcy Attorneys, the Multistate Tax Commission, the IPT Georgia Tax Conference, and at SEATA conferences.  A member of the Tax Section of the Georgia Bar Association, Mr. O'Connell received his law degree from the University of Notre Dame and his LL.M (in Taxation) from New York University.