October 6, 2009

By E-Mail and U.S. Mail

Joan Tujetsch, Esq. Department of Revenue Mail Station 2220 600 North Robert Street St. Paul, MN 55146-2220

Gordon Heinson, Esq. Fabyanske, Westra, Hart & Thomson 800 LaSalle Avenue Suite 1900 Minneapolis, MN 55402

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:

I received Mr. Heinson’s’ correspondence inquiring whether the hearing would also address the question whether North Coast Wayzata, LLC was an “applicant” with respect to the sales and use tax deficiency of Wayzata North Coast, LLC. I did not realize that the name of the successor organization was slightly different, but this is the issue I intended to identify: whether the entity owing the taxes is properly considered the “applicant” for a license under Minn. Stat. § 270C.72, subd. 2(b). In other words, may the Department deny tax clearance to the Applicant based on the tax liability of Wayzata Northcoast LLC? I believe this is the issue we discussed during the prehearing conference. If you have any other questions, please let me know.

Sincerely,

s/Kathleen D. Sheehy

KATHLEEN D. SHEEHY

Administrative Law Judge

Telephone: (651) 361-7848