South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
SCDOR vs. Spartanburg Wings, LLC, d/b/a Wild Wing Café

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
South Carolina Department of Revenue

Respondents:
Spartanburg Wings, LLC, d/b/a Wild Wing Café
 
DOCKET NUMBER:
08-ALJ-17-0440-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER OF DISMISSAL

By letter dated January 15, 2009, Respondent advised the Court it is withdrawing its request for a contested case hearing.[1] Accordingly, it is hereby

ORDERED that this matter is DISMISSED with prejudice.

AND IT IS SO ORDERED.

______________________________________

Marvin F. Kittrell

Chief Judge

January 16, 2009

Columbia, South Carolina



[1] Because this contested case involves the imposition of penalties by the Department, the Department bears the burden of proof and is therefore considered the Petitioner, even though this matter was actually initiated by Respondent Spartanburg Wings, LLC, d/b/a Wild Wing Cafe. See ALC Rule 29(B) (“In matters involving the assessment of civil penalties, the imposition of sanctions, or the enforcement of administrative orders, the agency shall have the burden of proof.”); Stephen P. Bates, The Contested Case Before the ALJD, in South Carolina Administrative Practice & Procedure 161, 201 (Randolph R. Lowell & Stephen P. Bates eds., 2004) (“In some cases, to highlight that the burden lies with the agency, the caption is changed to reflect that the agency is the Petitioner and the party subject to the enforcement is the Respondent, despite the fact that it is the now-Respondent that filed the Request for a Contested Case Hearing.”).


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