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 Taxpayers vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
Anonymous Taxpayers

Respondents:
South Carolina Department of Revenue
 
DOCKET NUMBER:
01-ALJ-17-0104-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER OF DISMISSAL FOR DEFAULT

On March 8, 2001, 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 April 12, 2001. Petitioners failed to file the Preliminary Tax Statement.

On April 13, 2001, Petitioners were again directed to file the Preliminary Tax Statement on or beforeApril 20, 2001. No Preliminary Tax Statement was received by the close of business on the extension date of April 20, 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:

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 23rd day of April, 2001

Columbia, South Carolina


Brown Bldg.

 

 

 

 

 

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