South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
Cynthia Nieves vs. SCDOR, et al

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioner:
Cynthia Nieves d/b/a J & L Quickstop

Respondents:
South Carolina Department of Revenue and Pickens County Sheriff's Office
 
DOCKET NUMBER:
05-ALJ-17-0360-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER DIRECTING REMAND

The Department of Revenue (DOR) moved for a remand on September 26, 2005 after determining that newly discovered evidence identified undisclosed principals of the Petitioner's business operating as J & L Quickstop. While requested to respond to the Motion for Remand, Petitioner has declined to do so.

 

Accordingly, since either new facts or new issues exist and since DOR has chosen not to waive the remand, the controlling statute requires the issuance of a remand. See S.C. Code Ann. Section 12-60-1330 (" ¼if the person failed to provide the department with the facts, law, and other authority supporting his position, he shall provide the department with the facts, law and other authority he failed to present to the department earlier. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand.")

 

THEREFORE, in light of the new facts or issues, IT IS ORDERED that this matter is remanded to DOR for reconsideration.

 

AND IT IS SO ORDERED

 

______________________

RAY N. STEVENS

Administrative Law Judge

 

Dated: October 13, 2005

Columbia, South Carolina


Brown Bldg.

 

 

 

 

 

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