ORDERS:
ORDER OF DISMISSAL
In her Preliminary Tax Statement filed on April 30, 2001, Petitioner stated that she would not be
appearing at the hearing to represent her own interest in this matter and wished to withdraw her appeal.
By letter dated March 12, 2001, this tribunal apprised Taxpayer and her son of ALJD Rule 9. ALJD
Rule 9(A) provides that a party who elects not to represent herself in tax matters may only be
represented by an attorney, a certified public accountant, or other representative as authorized by law.
"No one shall be permitted to represent a party where such representation would constitute the
unauthorized practice of law." ALJD Rule 9. Taxpayer stated that she would not retain an attorney or
CPA in pursuing her request for a $10 refund, nor would she attend in her own behalf. This tribunal has
no authority to waive the requirements of the ALJD Rules.
THEREFORE, IT IS HEREBY ORDERED that the above-captioned case is dismissed with
prejudice.
AND IT IS SO ORDERED.
______________________________
JOHN D. GEATHERS
Administrative Law Judge
Post Office Box 11667
Columbia, South Carolina 29211-1667
May 29, 2001
Columbia, South Carolina |
