- 2 - 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 ofPage: Previous 1 2 3 4 Next
Last modified: May 25, 2011