South Carolina              
Administrative Law Court
Edgar A. Brown building 1205 Pendleton St., Suite 224 Columbia, SC 29201 Voice: (803) 734-0550

SC Administrative Law Court Decisions

CAPTION:
Anonymous Taxpayer vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
Anonymous Taxpayer

Respondents:
South Carolina Department of Revenue
 
DOCKET NUMBER:
01-ALJ- 17-0031 -CC

APPEARANCES:
n/a
 

ORDERS:

ORDER OF DISMISSAL

Pursuant to this tribunal's order of January 30, 2001 , each party was required to file a prehearing tax statement with the Administrative Law Judge Division and serve all parties within twenty days of the date of the order. However, Petitioner has not responded to this tribunal's order for a prehearing tax statement or to a letter from this tribunal dated April 10, 2001 , requesting the filing of a prehearing tax statement by April 20, 2001 . Pursuant to ALJD Rule 23, this matter is hereby dismissed. This Rule provides:

The administrative law judge may dismiss a contested case or dispose of a contested case adverse to thedefaulting party. A default occurs when a party fails to respond or otherwise prosecute or defend, fails to appear at a hearing without the proper consent of the judge or fails to comply with any interlocutory order of the administrative law judge. Any non-defaulting party may move for an order dismissing the case or terminating it adversely to the defaulting party.

ALJD Rule 23 (1998) (emphasis added).

By virtue of request for a contested case, Petitioner has an obligation to defend her position. On February 16, 2001, Petitioner verbally requested and was granted a 30-day extension pursuant to ALJD Rule 3B to comply with this tribunal's order and decide whether to pursue her appeal. Petitioner has been given abundant opportunity to comply. "There is a limit beyond which the court should not allow a litigant to consume the time of the court . . . ." Georganne Apparel, Inc. v. Todd, 303 S.C. 87, 92, 399 S.E.2d 16, 19 (Ct. App. 1990).

IT IS THEREFORE ORDERED that the above-captioned case is hereby dismissed with prejudice.

AND IT IS SO ORDERED.

________________________________

JOHN D. GEATHERS

Administrative Law Judge



April 23, 2001

Columbia, South Carolina


Brown Bldg.

 

 

 

 

 

Copyright © 2024 South Carolina Administrative Law Court