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 |