South Carolina
Administrative Law Court
Edgar A. Brown building 1205 Pendleton St., Suite 224 Columbia, SC 29201 Voice: (803) 734-0550

SC Administrative Law Court Decisions

CAPTION:
SCDOR vs. Handee Mart Food Stores, Inc., d/b/a Handee Mart Food Stores

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
South Carolina Department of Revenue

Respondents:
Handee Mart Food Stores, Inc., d/b/a Handee Mart Food Stores

DOCKET NUMBER:
07-ALJ-17-0587-CC

APPEARANCES:
n/a

ORDERS:

ORDER

By letter dated January 7, 2008, counsel for the Respondent advised the court that the above-captioned matter has been resolved and withdrew its request for a contested case hearing.^{^[1]} Therefore, it is hereby

ORDERED that the contested case hearing scheduled for March 11, 2008 is canceled. It is further

ORDERED that this matter is DISMISSED.

IT IS SO ORDERED.

______________________________________

PAIGE J. GOSSETT

Administrative Law Judge

January 8, 2008

Columbia, South Carolina

^{^[1]} Because this contested case involves the imposition of penalties by the Department, the Department bears the burden of proof and is therefore considered the Petitioner, even though this matter was actually initiated by Respondent Handee Mart Food Stores, Inc., d/b/a Handee Mart Food Stores. See ALC Rule 29(B) (“In matters involving the assessment of civil penalties, the imposition of sanctions, or the enforcement of administrative orders, the agency shall have the burden of proof.”); Stephen P. Bates, The Contested Case Before the ALJD, in South Carolina Administrative Practice & Procedure 161, 201 (Randolph R. Lowell & Stephen P. Bates eds., 2004) (“In some cases, to highlight that the burden lies with the agency, the caption is changed to reflect that the agency is the Petitioner and the party subject to the enforcement is the Respondent, despite the fact that it is the now-Respondent that filed the Request for a Contested Case Hearing.”).

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