ORDERS:
ORDER DENYING MOTION FOR RECONSIDERATION
This
matter is before the Administrative Law Court (“ALC”) on the motion of the
Petitioner, Mark A. Barnes, Long Hair RX, LLC (“Barnes”), seeking reconsideration
of the court’s order on cross motions for summary judgment filed May 5, 2008
upholding the Respondent South Carolina Department of Revenue’s
(“Department’s”) determination denying Barnes’s refund request. For the
reasons set forth below, Barnes’s motion to reconsider is denied.
ALC
Rule 29(D) provides that “[a]ny party may move for reconsideration of a final
decision of an administrative law judge in a contested case, subject to the
grounds for relief set forth in Rule 60(B)(1 through 5), SCRCP, . . . .”
Accordingly, in considering a motion for such reconsideration, it is
appropriate for the court to refer to the grounds for relieving a party from a
final judgment or order set forth in Rule 60(b), SCRCP. Under Rule 60(b) a
party may be relieved from a final judgment or order for the following reasons:
(1) mistake, inadvertence,
surprise, or excusable neglect;
(2) newly discovered
evidence which by due diligence could not have been discovered in time to move
for a new trial under Rule 59(b);
(3) fraud,
misrepresentation, or other misconduct of an adverse party;
(4) the judgment is void;
(5) the judgment has been
satisfied, released, or discharged, or a prior judgment upon which it is based
has been reversed or otherwise vacated, or it is no longer equitable that the
judgment should have prospective application.
In
applying those factors to the case at hand, the Petitioner’s request for reconsideration
must be denied. Barnes has not presented any arguments which satisfy any of
the grounds set forth in Rule
60(b). The Petitioner’s arguments merely attempt to re-argue his motion for
summary judgment and are therefore not proper grounds for a motion for reconsideration
under ALC Rule 29(D). Therefore, it is hereby
ORDERED that the Petitioner’s motion for reconsideration is denied.
IT
IS SO ORDERED.
______________________________________
PAIGE J. GOSSETT
Administrative Law Judge
June 4, 2008
Columbia, South Carolina
|