STATE OF SOUTH CAROLINA
ADMINISTRATIVE LAW COURT
Anonymous Taxpayer )
(Michael Freeman) ) Docket No. 12-ALJ-34-5678-CC
Vs. ) PETITIONER’S MOTION TO COMPEL
) RESPONSE TO REQUESTS FOR
South Carolina Department of Revenue ) PRODUCTION OF DOCUMENTS
PLEASE TAKE NOTICE that the undersigned, as attorney Pro se, will, not sooner than 10 days from the date of service of this Motion, or as soon thereafter as counsel may be heard, move for an order compelling DOR to comply with his requests for Production of Documents. Said motion is made in accordance with Rule 37(a)(2), SCRCP, and ALC Rule 19.C and is based on the following grounds:
- Taxpayer issued DOR a Request for Production of Documents on November 27, 2006, copy attached. Respondent has not responded even though they clearly and definitely have many documents responsive to this request.
- By law, all employers must send to DOR the states’ copy of the W-2 form. This document would show the amount of withholding from taxpayer’s paycheck by the employer for state income tax and sent to DOR.
- We know that Prime Products withheld $800 as state income tax withholding from taxpayer’s paycheck and then forwarded that amount to DOR. However DOR claims that taxpayer had one other employer with maximum federal income tax withholding. However, DOR has not furnished the amount of state withholding, which would be comparable to the other employer’s withholding, or by interpolation, about $200 for Staffing Resources. Therefore tax victim does not owe DOR a penny and is in fact due a refund of approximately $200.
- The IRS did not inform DOR that taxpayer had approximately $1000 state withholding. If they had, this case would have never risen because DOR says the tax owed is $750. Since there is no tax due, no interest or penalties can be added.
- Since DOR was negligent in its duties, taxpayer incurred the expense of this long and detailed proceeding. Since DOR has failed to produce the requested documents, taxpayer incurred even greater costs and fees. Therefore DOR should reimburse taxpayer $5,000. Further since DOR counsel refers to tax victim as a “Tax Protestor,” DOR should be penalized an additional $5,000.
CERTIFICATE OF SERVICE: I do hereby certify that on this date a copy of this pleading was properly sent to opposing counsel.
______________ Date: April 13, 2007
1776 Freedom Way