OAH 11-2700-21086-2
STATE OF
OFFICE OF ADMINISTRATIVE HEARINGS
FOR THE DEPARTMENT OF REVENUE
|
In
the Matter of the Revocation of
the Master Electrician Class A License of Laurence R. Otto |
FINDINGS OF FACT, CONCLUSIONS, AND RECOMMENDATION |
The above-entitled
matter came on for hearing before Barbara L. Neilson on October 8, 2010, at the
Office of Administrative Hearings,
Joan
M. Tujetsch, Attorney, Minnesota Department of Revenue, Mail Station 2220,
Laurence
R. Otto (Respondent) appeared for himself without counsel.
STATEMENT OF ISSUE
Should
the Department issue a Notice of License Revocation to the Minnesota Department
of Labor and Industry requiring that Respondent’s Master Electrician Class A
license be revoked for failure to pay income taxes for the years 2001 through
2005?
The
Administrative Law Judge concludes that the Department should send the notice
to revoke the license.
Based
upon all of the proceedings herein, the Administrative Law Judge makes the
following:
FINDINGS OF FACT
1. Laurence R. Otto holds Master
Electrician Class A license number AM06421 issued by the Minnesota Department
of Labor and Industry.[1]
2. The Respondent failed to file
individual income tax returns for the several of those years and calculated
that the Respondent owed more than $50,000 in unpaid taxes.
3. On January 26, 2010, the Department of
Revenue served the Notice and Order for Hearing in this mailer on the
Respondent by
4. After being served with the Notice and
Order for Hearing in this matter, the Respondent retained Gregory C. Boynton, a
certified public accountant. On behalf of the Respondent, Mr. Boynton filed
returns for the years 2001 through 2009. The Respondent also provided the
Department with a business financial statement.[3]
5. Based on the returns for the years 2001
through 2005, the Respondent owes $34,607.42 in taxes, penalty, and interest as
of the date of the hearing.[4]
6. The hearing was rescheduled several
times at the request of the Respondent to allow the parties time to attempt to
reach agreement on a repayment schedule; however, no agreement was reached.[5]
Based
upon the foregoing Findings of Fact, the Administrative Law Judge makes the
following:
CONCLUSIONS
1. The Department and the Administrative
Law Judge have authority to consider the issues set out in the Notice and Order
for Hearing and to take the action proposed under Minn. Stat. § 14.50 and 270C.72, subd. 3 (2008).[6]
2. The Department gave proper notice of
the hearing in this mailer to the Respondent and has complied in all other
respects with the procedural requirements of law and rule.
3. Minn. Stat. § 270C.72, subd. 1, provides in relevant part:
The state or a
political subdivision of a state may not issue, transfer, or renew, and must
revoke, a license for the conduct of a profession, occupation, trade, or
business, if the commissioner notifies the licensing authority that the
applicant owes the state delinquent taxes, penalties, or interest. The commissioner may not notify the licensing
authority unless the applicant taxpayer owes $500 or more in delinquent taxes,
penalties, or interest, or has not filed returns. If the applicant taxpayer does not owe
delinquent taxes, penalties, or interest, but has not filed returns, the
commissioner may not notify the licensing authority unless the taxpayer has
been given 90 days’ written notice to file the returns or show that the returns
are not required to be filed.
4. As of October 8, 2010, the Respondent
owed the State of
5. The Department has met the statutory
requirements for notifying the Commissioner of Labor and Industry that
Respondent’s Master Electrician Class A license should be revoked.
Based
upon the foregoing Conclusions of Law, and for the reasons set forth in the
attached Memorandum, the Administrative Law Judge makes the following:
RECOMMENDATION
IT IS RECOMMENDED:
that the Commissioner of Revenue issue a Notice of License Revocation to the
Minnesota Department of Labor and Industry indicating
that the Department of Labor and Industry must revoke Respondent’s
Master Electrician Class A license.
Dated: November 8, 2010
s/Barbara L. Neilson
|
BARBARA L. NEILSON Administrative Law Judge |
Reported: Digitally Recorded
NOTICE
This report
is a recommendation, not a final decision. The Commissioner of Revenue will
make the final decision after a review of the record. The Commissioner may
adopt, reject, or modify the Findings of Fact, Conclusions, and
Recommendations. Under Minn. Stat. § 14.61, the final decision of the
Commissioner of Revenue shall not be made until this report has been made
available to the parties to the proceeding for at least ten days. An
opportunity must be afforded to each party adversely affected by this report to
file exceptions and present argument to the Commissioner of Revenue. Parties
should contact Joan M. Tujetsch, Attorney, Legal Services Section, Mail Station
2220, St. Paul, MN 55146-2220 (telephone number (651) 296-8228) for specifics
of how to file to the report, or upon the expiration of the deadline for doing
so. If the Commissioner fails to issue a final decision within 90 days of the
close of the record, this report will constitute the final agency decision
under Minn. Stat. § 14.62, subd. 2a. The Commissioner must notify the parties
and the Administrative Law Judge of the date on which the record closes.
Pursuant to Minn. Stat. § 14.62, subd. 1, the Commissioner is required to serve
the final decision upon each party and the Administrative Law Judge by
first-class mail.
MEMORANDUM
The Respondent has taken some significant steps since this
matter was initiated. He obtained the assistance of a CPA and has filed missing
tax returns for 2001-2009. Unfortunately, he has not been able to reach agreement
with the Department on a repayment plan for the outstanding taxes, penalties,
and interest he owes. In such a situation,
B.LN.