ORDERS:
ORDER OF DISMISSAL
This
matter is before the Administrative Law Court (ALC or Court) pursuant to a
request for a contested case hearing filed by Anonymous Taxpayer (Petitioner)
on July 9, 2007. Petitioner challenges the South Carolina Department of
Revenue’s (Department) imposition of income tax assessments for the failure to
file tax returns for the years 1999, 2000, 2001, and 2002.
On
August 2, 2007, the Court issued an Order for Pre-hearing Statements, which
required the parties to file their Pre-hearing Statements with the Court within
fifteen (15) days of the date of that order. The Department timely filed its
Pre-hearing statement. However, Petitioner did not file its Pre-Hearing
Statement within fifteen (15) days of the date of that Order.
By
letter dated August 23, 2007, the Court notified Petitioner that its
Pre-Hearing Statement was past due and provided it an additional ten (10) days
from the date of the letter to submit its Pre-Hearing Statement.
ALC
Rule 23 provides:
The administrative
law judge may dismiss a contested case or dispose of a contested case adverse
to the defaulting party. A default occurs when a party fails to plead or
otherwise prosecute or defend, fails to appear at a hearing without proper
consent of the judge or fails to comply with any interlocutory order of the
administrative law judge….
As
of the date of this Order, Petitioner has failed to file its Pre-hearing
Statement in accordance with the Court’s August 2, 2007 Order. Furthermore, Petitioner
has been afforded ample time to submit its Pre-hearing Statement. “There is a
limit beyond which the court should not allow a litigant to consume the time of
the court. . . .” Georganne Apparel, Inc. v. Todd, 303 S.C. 87, 92, 399
S.E.2d 16, 19 (Ct. App. 1990). Accordingly,
IT
IS HEREBY ORDERED that this matter is dismissed and that the Department’s assessments
stand.
AND
IT IS SO ORDERED.
______________________________________
Marvin F.
Kittrell
Chief
Administrative Law Judge
September __, 2007
Columbia, South Carolina
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