Sunday, September 21, 2014

SC Administrative Law Court Decisions

CAPTION:
Anonymous Taxpayer vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioner:
Anonymous Taxpayer

Respondent:
South Carolina Department of Revenue
 
DOCKET NUMBER:
06-ALJ-17-0015-CC

APPEARANCES:
Susan Teschner, Esq.
145 King St., Ste. 411
Charleston, SC 29401
Attorney for Petitioner

Ronald W. Urban (Bar No. 5677)
Chief Counsel for Revenue Litigation
P.O. Box 12265
Columbia, SC 29211
Attorney for Respondent
 

ORDERS:

CONSENT ORDER OF DISMISSAL

This matter comes before the South Carolina Administrative Law Court as a request for a contested case hearing by the taxpayer to contest a Final Agency Determination issued by the South Carolina Department of Revenue (Department). The parties have now reached an agreement resolving this matter as follows:

1. The taxpayer agrees to pay the Department $8,311 in satisfaction of his South Carolina income tax liability for tax year 2002.

2. Upon receipt of the taxpayer’s payment of $8,311, the Department will satisfy the outstanding income tax liability, along with associated interest and penalties, owed by the taxpayer for tax year 2002.

3. In the event the taxpayer fails to pay the Department $8,311 within 30 days of the filing of this order, such dollar amount shall become a final assessment subject to enforced collections.

Having reviewed the parties’ agreement as set forth above, I hereby order its adoption and dismiss the Petition in this matter with prejudice.

AND IT IS SO ORDERED.

______________________________

JOHN D. GEATHERS

Administrative Law Judge

March 9, 2006

Columbia, South Carolina