ORDERS:
ORDER OF DISMISSAL
This matter was pending before the Administrative Law Judge Division pursuant to the
Department of Revenue's imposition of frivolous filing penalties for tax years 1992, 1993 and 1994.
By letter dated June 20, 1997, the Department of Revenue determined that it had not properly
assessed the frivolous filing penalty for tax years 1992 and 1994. The tax, interest, and penalty for
tax year 1993 totaling $879.49 were properly assessed. The taxpayers agreed to pay the assessment
in full. The assessment has been received by the Department. It appears that no further action is
required. It is therefore,
ORDERED, that the above referenced case is DISMISSED.
ALISON RENEE LEE
Administrative Law Judge
July 1, 1997
Columbia, South Carolina |
