ORDERS:
ORDER GRANTING MOTION TO DISMISS
This request for a contested case hearing regarding a proposed tax assessment was filed with
the Administrative Law Judge Division (“ALJD”) on March 16, 2004, and was assigned to the
undersigned on March 24, 2004.
On March 16, 2004, the Department of Revenue (“Department”) filed a Motion to Dismiss
or Remand this matter on the ground that Petitioner has not exhausted his administrative remedies.
According to the Department’s motion, the Petitioner filed a written protest with the Department to
a proposed tax assessment for income taxes. However, Petitioner filed this matter with the ALJD
prior to the Department’s issuance of a Final Agency Determination on the protest.
S.C. Code Ann. § 12-60-460 (Supp. 2003) provides that a taxpayer can seek a contested case
hearing before the ALJD within 30 days after the issuance of the Department’s Final Agency
Determination. Further, pursuant to ALJD Rule 11, a taxpayer shall file his request for a contested
case hearing with the Department within 30 days after actual or constructive notice of the agency
decision unless otherwise provided by statute
.
Because Petitioner failed to exhaust his administrative remedies prior to filing this matter with
the ALJD, this matter must be dismissed. Hyde v. South Carolina Dept. of Mental Health, 314 S.C.
207, 442 S.E.2d 582 (1994); See also S.C. Code Ann. § 12-60-510 (Supp. 2003). Absent such
exhaustion, this Division has no jurisdiction to hear this matter. Therefore, it is hereby
ORDERED that the Department’s Motion to Dismiss is granted and this matter is
DISMISSED for Petitioner’s failure to exhaust his administrative remedies.
AND IT IS SO ORDERED.
______________________________________
MARVIN F. KITTRELL
Chief Administrative Law Judge
April 7, 2004
Columbia, South Carolina |
