October 1, 2009
|
Joan Tujetsch, Esq. Department of Revenue Mail Station 2220 600 North Robert Street |
Gordon Heinson, Esq. Fabyanske, Westra, Hart & Thomson |
Re: In
the Matter of the Denial of Tax Clearance for the Liquor License of Wayzata Northcoast
LLC
OAH Docket No. 3-2700-20866-2
Dear Counsel:
This letter constitutes the First Prehearing Order regarding matters discussed in the prehearing conference held September 30, 2009. Ms. Tujetsch appeared for the Department of Revenue; Mr. Heinson appeared for Wayzata Northcoast LLC (Respondent).
We clarified the issues for hearing as follows: (1) Does the Respondent owe sales and use taxes to the State of Minnesota in the amount of $379,579.50, as of September 30, 2009; and (2) if so, did the Department properly deny tax clearance because the Respondent is an Applicant for a license under Minn. Stat. § 270C.72, subd. 2(b)? The Department agreed to provide a copy of its collection file materials to the Respondent within one week.
We also set the following schedule:
•October 14, 2009: Deadline for the parties to exchange all exhibits they intend to offer into evidence at the hearing, along with a witness list containing a brief summary of the testimony anticipated from each witness. The parties should provide me with copies of the exhibit list and witness list.
•October 21, 2009: Hearing, commencing at 9:30 a.m. at the Office of Administrative Hearings.
Sincerely,
s/Kathleen
D. Sheehy
KATHLEEN
D. SHEEHY
Administrative
Law Judge
Telephone:
(651) 361-7848
Cc: Docket Coordinator