ORDERS:
FINAL ORDER
This case involves an appeal of a Final Agency Determination of the South
Carolina Department of Revenue dated December 3, 1998, for tax years 1989 and 1990. The
parties have entered into settlement negotiations, have resolved their differences, and wish to end
this litigation. Based on the consent of the parties, as evidenced by the signatures of the parties
below, it is the order of the Administrative Law Judge Division that this matter is forever ended
and dismissed with prejudice to all parties to this suit. The Settlement Agreement, attached as
Exhibit A, is hereby incorporated as part of this Final Order.
AND IT IS SO ORDERED.
John D. Geathers
Administrative Law Judge
Columbia, South Carolina
March 17, 1999
We Consent:
Taxpayer
Petitioner
Sarah G. Major
Attorney for Respondent
SETTLEMENT AGREEMENT
ANONYMOUS TAXPAYERS
vs .
SOUTH CAROLINA DEPARTMENT OF REVENUE
Docket No. 99-ALJ-17-0005-CC
The parties agree upon the following as a settlement of the above litigation:
1. The parties agree that Husband, on behalf of the taxpayers, will pay tax,
interest, and penalties to the South Carolina Department of Revenue (Department) in satisfaction
of their income tax liability for 1989 and 1990 in the following amounts:
Tax $17,370
Interest 18,499
Penalties
Failure to File 4,343
Failure to Pay 4,343
Total $44,555
2. The parties also agree that Husband will pay $2,916.00 for income taxes
assessed by the Department for 1987. All other amounts assessed by the Department for 1987
income taxes are waived as part of this settlement.
3. The Department agrees that payment of these amounts will satisfy the
taxpayers' income tax liability with the State of South Carolina for tax years 1987, 1988, 1989,
1990, and 1991.
4. Both parties agree to consent to an order dismissing the above-referenced case
with prejudice.
The above being the understanding of the settlement, the parties agree to such
settlement by the signatures below.
We Agree:
Taxpayer Sarah G. Major
March 15, 1999 March 16, 1999 |
