South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
Mark A. Barnes, Long Hair RX, LLC vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
Mark A. Barnes, Long Hair RX, LLC

Respondents:
South Carolina Department of Revenue
 
DOCKET NUMBER:
07-ALJ-17-0605-CC

APPEARANCES:
n/a
 

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


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