ORDERS:
ORDER OF DISMISSAL FOR DEFAULT
On September 18, 2000, an ORDER was issued to all parties requiring the filing of Preliminary Tax Statements within thirty (30)
days of the date of that ORDER. Given the additional five (5) day extension allowed for mailing under ALJD Rule 5(C), the
Preliminary Tax Statement was due on October 23, 2000. Petitioners failed to file the Preliminary Tax Statement.
On November 3, 2000, Petitioners were again directed to file the Preliminary Tax Statement on or before November 13, 2000. No
Preliminary Tax Statement was received by the close of business on the extension date of November 13, 2000, and thus Petitioners
failed to comply with the Order.
Upon a party's failure to defend an action or upon a failure to adhere to an interlocutory order, the Administrative Law Judge may
dismiss a contested case in a manner so as to uphold the position of the party in compliance. ALJD Rule 23. Therefore, IT IS
ORDERED:
1. South Carolina Department of Revenue, having complied in this matter, is not in default.
2. Petitioners have failed to proceed with this action despite being directed to do so and
further has failed to comply with an interlocutory order.
3. The failure of Petitioners to present a defense in this matter and the failure of Petitioners
to obey an interlocutory order amounts to Petitioners having acquiesced to the actions and
remedy sought by the South Carolina Department of Revenue.
AND IT IS SO ORDERED.
_________________________________
RAY N. STEVENS
Administrative Law Judge
This 16th day of November, 2000
Columbia, South Carolina |