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amended, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
Background
At the time of filing the petition in the instant case,
petitioner was incarcerated in Bennettsville, South Carolina.
During the year in issue, the South Carolina Department of
Corrections (SCDC) had the following restriction on inmate
correspondence:
Inmates will be prohibited from receiving any financial
statements that show a balance of funds and/or provide
information on financial assets that may be available
to the inmate (bank deposit books; checking, savings,
or other fund statements, etc...), blank checks,
checkbooks, or other negotiable instruments.
During October 2002, the restriction was amended to provide an
exception for “year-end statements for the purpose of filing tax
returns.” During 2002, however, the Internal Revenue Service,
Criminal Investigation, Columbia, South Carolina Office
discovered that several inmates at the SCDC had promoted and
prepared false tax returns resulting in more than $1 million in
erroneously issued tax refunds. During January 2003, in response
to that discovery, the SCDC declared blank Internal Revenue
Service forms to be contraband and began reviewing incoming mail
for Forms W-2 and 1099.
On March 8, 2002, petitioner filed a complaint in the
Richland County, South Carolina, Court of Common Pleas seeking to
permanently enjoin the SCDC from interfering with his receipt of
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Last modified: May 25, 2011