ORDERS:
ORDER OF DISMISSAL FOR DEFAULT
On December 6, 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 January 11, 2001. Petitioners failed to file the Preliminary Tax Statement.
On January 16, 2001, Petitioners were again directed to file the Preliminary Tax Statement on or before January 23, 2001.
No Preliminary Tax Statement was received by the close of business on the extension date of January 23, 2001, 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:
- Due to the Petitioners' failure to prosecute this action, the Petitioners are in default.
- South Carolina Department of Revenue, having complied in this matter, is not in default.
- As the result of the default, the case is dismissed and the action is ended.
AND IT IS SO ORDERED.
__________________________________
RAY N. STEVENS
Administrative Law Judge
This 6th day of February, 2001
Columbia, South Carolina |
