As Director of Legal Affairs & Tax Policy (LATP), Mr. O’Connell led a division that is responsible for holding administrative conferences for taxpayers who wish to protest either a proposed assessment of additional tax or the denial of a refund claim. LATP also provides written guidance in the form of letter rulings requested by individual taxpayers, as well as more general guidance such as policy bulletins and agency regulations that are subject to a public hearing and comment process. During the Legislative Session, LATP drafts legislative bills for the Department’s annual legislative package and analyzes all the tax bills proposed by lawmakers in the General Assembly. Finally, LATP provides in-house legal guidance to the Department. This consists of the drafting & reviewing of agency contracts, responding to Open Records Act requests, advising on confidentiality laws protecting taxpayer data, and responding to subpoena requests for DOR records. 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. 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.