ORDERS:
ORDER OF DISMISSAL WITH PREJUDICE
This matter was filed with the Administrative Law Judge Division (Division or ALJD) on November 18, 1999, pursuant to
S.C. Code Ann. § 12-8-520 (Supp. 1998), S.C. Code Ann. §§ 12-8-1030 and 12-8-1040 (Supp. 1998) and S.C. Code Ann. §
12-60-460 for a contested case hearing at the request of the Petitioner.(1) The Division issued an Order for Preliminary Tax
Statements to the parties on November 30, 1999, and mailed the Petitioner this Order via certified U.S. Mail, return receipt
requested. However, the Petitioner did not claim that mailing from the U.S. Postal Service. That mailing was returned to
the Division on December 28, 1999. On that same date, via both certified and regular U.S. Mail, the Division re-mailed the
Order for Preliminary Tax Statements to the Petitioner, along with a letter granting him an extension until January 10, 2000
to file his Preliminary Tax Statement. The Order sent via regular U.S. Mail was not returned to the Division and the Division
received the Petitioner's signed return receipt (green card) on December 30, 1999, evidencing his acceptance of the mailing.
As of the date of this Order, the Petitioner has made no attempt to contact the Division, either verbally or in writing.
Therefore, the Division is sua sponte dismissing this action with prejudice against the Petitioner under Administrative Law
Judge Division Rule 23. Rule 23 provides:
The administrative law judge may dismiss a contested case or dispose of a contested case adverse to the defaulting party. A
default occurs when a party fails to plead or otherwise prosecute or defend, fails to appear at a hearing without the proper
consent of the judge or fails to comply with any interlocutory order of the administrative law judge. Any non-defaulting
party may move for an order dismissing the case or terminating it adversely to the defaulting party.
Because the Petitioner has made no attempt to communicate with this tribunal regarding this matter after having been
granted more than adequate time in which to do so,
IT IS HEREBY ORDERED that the above-captioned case is dismissed with prejudice.
AND IT IS SO ORDERED.
_______________________________
Ralph King Anderson, III
Administrative Law Judge
January 18, 2000
Columbia, South Carolina
1. The Department's Agency Transmittal also set forth that "...the taxpayer failed to request a contested case hearing before
the ALJD within thirty (30) days of the time the Department's Final Agency Determination was sent to [the] taxpayer as
required under Section 12-6-460." |
