ORDERS:
ORDER TO REMAND
This matter comes before me on a Motion to Remand by the Petitioners with consent of the Respondent. The
case involves the taxation of lawsuit settlement proceeds. A remand to the Department is being sought for the
agency to consider the issue of legal fees paid by the Petitioners in the lawsuit that led to that settlement.
This issue was not previously considered by the Department. S.C. Code Ann. §1-23-380 (6)(Supp.2000)
allows for the remand of cases to the agency.
IT IS THEREFORE ORDERED that this matter be remanded for further findings regarding the issue of
legal fees and for a final agency decision after making those findings. This case is being remanded in its
entirety.
AND IT IS SO ORDERED.
_______________________________
Carolyn C. Matthews
Administrative Law Judge
This 16th day August, 2001
Columbia, South Carolina
|
