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:
Anonymous Taxpayer vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
Anonymous Taxpayer

Respondents:
South Carolina Department of Revenue
 
DOCKET NUMBER:
00-ALJ-17-0632-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER OF DISMISSAL

On December 12, 2000, the undersigned issued an Order for Prehearing Statements requiring each party to file a Prehearing Statement within fifteen days of the date of that order. The Prehearing Statements were due on December 27, 2000. Respondent filed its Prehearing Statement on December 14, 2000.

After Petitioner failed to comply with the time period imposed in the order of December 12, 2000, the office of the undersigned sent him a letter on January 4, 2001, further requesting compliance with the order. The letter required that a Prehearing Statement be filed no later than January 16, 2001. Petitioner, however, failed to submit a Prehearing Statement.

Upon a party's failure to prosecute or defend an action or upon a failure to adhere to an interlocutory order, the Administrative Law Judge may dismiss a contested case in a manner so as to uphold the position of the party in compliance. ALJD Rule 23. As Petitioner has failed to submit a Prehearing Statement as ordered by the undersigned, he is in default and this case must be dismissed pursuant to ALJD Rule 23.

IT IS THEREFORE ORDERED that this matter is hereby dismissed and that the decision of Respondent to deny Petitioner's refund request is hereby affirmed.

AND IT IS SO ORDERED.



__________________________________

MARVIN F. KITTRELL

Chief Administrative Law Judge

January 24, 2001

Columbia, South Carolina


 

 

 

 

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