South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
Anonymous Taxpayer vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
Anonymous Taxpayer

Respondents:
South Carolina Department of Revenue
 
DOCKET NUMBER:
02-ALJ-17-0183-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER OF DISMISSAL

By letter dated September 18, 2002, R. Thayer Rivers, Jr., attorney for Petitioners in the above-captioned cases, indicated that Petitioners no longer wish to pursue this matter and that they would make arrangements to pay the disputed taxes that gave rise to these cases. As a result of this stated intent to no longer prosecute this matter, Petitioners have not filed several preliminary documents in these cases as ordered by this tribunal, most recently by an Order of Continuance dated August 1, 2002. However, because Petitioners had not filed a document specifically requesting a dismissal of this case and had not paid the disputed taxes, by an Order dated October 24, 2002, this tribunal required Petitioners to apprise this tribunal of whether they intended to pursue these cases by October 30, 2002. The Order further specified that if the requested response had not been received by that date, these cases would be dismissed. Nevertheless, as of October 30, 2002, this tribunal has not received the requested information from Petitioners.

Therefore, as Petitioners' most recent correspondence with this tribunal indicated their intent to no longer pursue these cases, as Petitioners are in default with regard to their preliminary tax statements in this matter, see ALJD Rule 23, and as Petitioners have not responded to this tribunal's Order of October 24, 2002,

IT IS HEREBY ORDERED that the above-captioned cases are DISMISSED with prejudice.

AND IT IS SO ORDERED.



______________________________

JOHN D. GEATHERS

Administrative Law Judge

October 31, 2002

Columbia, South Carolina


Brown Bldg.

 

 

 

 

 

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