ORDERS:
ORDER OF DISMISSAL
In the above-captioned matter, Petitioner appeals the South Carolina Department of
Revenue's ("Department") Final Determination imposing additional sales tax on the sale of
furniture and delivery charges. Pursuant to this tribunal's Order, dated February 7, 1997, each
party was required to file a Preliminary Tax Statement within thirty days of this Order.
On February 21, 1997, Petitioner, through its counsel, moved for a thirty day extension to
file its Preliminary Tax Statement. Petitioner was granted an extension until March 27, 1997 to
file its Preliminary Tax Statement. Pursuant to an additional request by Petitioner, received
March 26, 1997, this tribunal granted Petitioner leave to file its Preliminary Tax Statement no
later than April 3, 1997. On April 3, 1997, counsel for Petitioner informed this tribunal that it
would not be filing a Preliminary Tax Statement on behalf of Petitioner, per Petitioner's
instruction. For that reason, Petitioner further advised this tribunal to consider certain items of
the Respondent's Preliminary Tax Statement as the issues in dispute.
Generally, the burden of proof rests upon the party who asserts the affirmative of an issue.
29 Am. Jur. 2d, Evidence § 127 (1994); Alex Sanders, et al. South Carolina Trial Handbook, §
9:3 Party With Burden, Civil Cases (1994). Additionally, the party seeking the aid of the judicial
process to advance its position has the affirmative. South Carolina Trial Handbook, § 9:1 Burden
of Proof and Burden of Going Forward (1994). Here, Petitioner carries the burden of proof.
However, Petitioner has failed to comply with the interlocutory order of this tribunal requiring the
submission of Preliminary Tax Statements, even after two extensions.
IT IS THEREFORE ORDERED, pursuant to ALJD Rule 23, this matter is hereby
dismissed.
IT IS FURTHER ORDERED that Petitioner shall submit the taxes due as set forth in
the Department's Final Agency Determination, within a time period to be determined by the
Department.
AND IT IS SO ORDERED.
___________________________
JOHN D. GEATHERS
Administrative Law Judge
Post Office Box 11667
Columbia, South Carolina 29211-1667
April 11, 1997
Columbia, South Carolina |