Whitfield v. SCDOR

Syllabus

In this appeal from the administrative law court (the ALC), Shirley Whitfield, individually and as the personal representative for the estate of William Whitfield, argues the ALC erred in granting the South Carolina Department of Revenue's (the Department) motion to dismiss Whitfield's request for a contested case hearing due to Whitfield's alleged failure to exhaust her administrative remedies. We affirm.