SC Administrative Law Court Decisions

These cases, consolidated for purposes of hearing by Order dated October 9, 2001, are before the undersigned Administrative Law Judge pursuant to the requests of Anonymous Taxpayer, who challenges the Department's issuance of a jeopardy assessment for the tax years 1999 and 2000. On November 16, 2001, the Department filed a Motion for Remand both cases. According to the Motion, both parties agree to a remand so that Taxpayer may file returns with the Department for all years in question with stipulations. Although the signature of Taxpayer's counsel does not appear on the Motion, it is evident from correspondence between the parties and copied to the Division that Taxpayer agrees to the remand under such conditions. Accordingly,

IT IS THEREFORE ORDERED that the cases bearing docket numbers 00-ALJ-17-0346-CC and 01-ALJ-07-0405-CC are REMANDED to the Department with the following stipulations:

• All returns must be filed with the Department, in care of the Department's attorney, no later than February 28, 2002. Evidence to document the deductions taken on the returns shall be filed therewith. Such evidence shall include, at a minimum, copies of paid invoices and Forms 1099 and W-2 issued by the Taxpayer. This provision will not preclude the Department from requesting additional information from the Taxpayer and the Taxpayer from filing additional information to the Department as long as such is done prior to June 3, 2002.
• An amended Final Agency Determination (or Resolution Report if the matter is settled) will not be required to be issued prior to June 28, 2002 in order to give the Department time to audit the returns and correspond with the Taxpayer, who is often out of the country, via his legal counsel.
• The Department will retain possession of the money paid to it in satisfaction of the current outstanding jeopardy assessments until such time as a Resolution Report is issued or this matter is finally determined by a court of competent jurisdiction. If the Department at any time determines that the Taxpayer's tax liability, including interest and penalties, is less than what is currently being held by the Department, the Department will issue a refund to the Taxpayer of the appropriate amount.

AND IT IS SO ORDERED.

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C. DUKES SCOTT

ADMINISTRATIVE LAW JUDGE

November 20, 2001

Columbia, South Carolina