South Carolina Lawyers Weekly
In letters dated February 14, 2018, and August 16, 2018, the Department of Revenue denied the appellant-taxpayer’s claim of refunds on her 2012 and 2013 tax returns (filed on August 11, 2017, and August 13, 2018, respectively). Both the denial letters and S.C. Code Ann. § 12-60-450 required the taxpayer to file any protest within 90 days; however, she did not do so until February 27, 2019. As such, the taxpayer’s request for a contested case hearing was properly denied based on her failure to exhaust her administrative remedies.
We affirm the Administrative Law Court’s dismissal of the taxpayer’s action.
Whitfield v. South Carolina Department of Revenue (Lawyers Weekly No. 011-006-23, 4 pp.) (Bruce Williams, C.J.) Appealed from the Administrative Law Court (Shirley Robinson, ALJ) Douglas Muller, Paul Lynch and Trudy Hartzog Robertson for appellant; Adam Neil and Elisabeth Shields for respondent. S.C. App.
