ORDERS:
CONSENT ORDER
This matter comes before the Court on a request for a contested case hearing by the
Petitioner (taxpayer). That request sought to challenge portions of a Final Agency Determination
issued by the Respondent (Department) on May 29, 1998.
A hearing was subsequently scheduled for October 8, 1998, per the taxpayer's request.
It now appears, however, that the parties have reached an agreement resolving this matter on the
following terms:
1. Pursuant to S.C. Code Ann. Section 12-4-320(3) (Supp. 1997), the Department
agrees to refund the amount of $1,000 to the taxpayer. Said amount represents a portion of the
penalties previously paid by the taxpayer to the Department as a result of a sales tax audit for the
time period November 1, 1995, to June 30, 1996.
2. The taxpayer agrees to withdraw his abovementioned request for a contested case
hearing.
3. Both the taxpayer and the Department agree to this Consent Order.
Having reviewed this agreement, I hereby order its adoption and dismiss This matter with
prejudice.
IT IS SO ORDERED.
John D. Geathers
Administrative Law Judge
Columbia, South Carolina
October 23, 1998
WE CONSENT
Joseph B. Sanchelli Anonymous Taxpayer
Counsel for Revenue Petitioner
Litigation
Attorney for Respondent
P.O. Box 125
Columbia, SC 29214
(803) 898-5130
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