STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

SAUL S. SIEGAL COMPANY, )

)

Petitioner, )

)

vs. ) CASE NO. 91-0652

)

DEPARTMENT OF REVENUE, )

)

Respondent. )

)

RECOMMENDED ORDER

This matter came on for hearing in Tallahassee, Florida, before Robert T. Benton, II, Hearing Officer of the Division of Administrative Hearings, on November 15, 1991.

APPEARANCE

For Respondent: Kevin J. O'Donnell, Esquire

Department of Legal Affairs Tax Section, The Capitol

Tallahassee, Florida 32399-1050 STATEMENT OF THE ISSUE

Whether a tax assessment respondent has proposed against petitioner should be made final?

PRELIMINARY STATEMENT

On November 21, 1990, Jeffrey L. Soff, a tax auditor for respondent Department of Revenue (DOR) furnished petitioner notice of reconsideration 90A-

528 dated October 3, 1990, advising petitioner of DOR's decision to assess sales taxes on account of certain sales petitioner made in Florida.

By letter dated January 19, 1991, petitioner "contest[ed] the entire assessment," citing Section 120.575(3), Florida Statutes (1989) and the matter was referred to the Division of Administrative Hearings for hearing, in accordance with Section 120.57(1)(b)3., Florida Statutes (1990 Supp.). Shortly before hearing, petitioner's counsel's motion for leave to withdraw was granted.

FINDINGS OF FACT

1. At the time and place scheduled for final hearing, nobody appeared on behalf of petitioner and no evidence was adduced.

   
   

   CONCLUSIONS OF LAW

   
   

2. Since the Department of Revenue referred respondent's hearing request to the Division of Administrative Hearings, in accordance with Section

   120.57(1)(b)3., Florida Statutes (1990 Supp.), "the division has jurisdiction over the formal proceeding." Section 120.57(1)(b)3., Florida Statutes (1990 Supp.).

   
   

3. But, in accordance with Rule 22I-6.022, Florida Administrative Code, petitioner's request for hearing is subject to dismissal, on account of petitioner's failure to appear for hearing. The provisions of Section 120.575(2), Florida Statutes (1989) would dictate the same result.

RECOMMENDATION

It is, accordingly recommended that respondent dismiss petitioner's request for a formal administrative proceeding.

RECOMMENDED this 19th day of November, 1991, in Tallahassee, Florida.

ROBERT T. BENTON, II

Hearing Officer

Division of Administrative Hearings The DeSoto Building

1230 Apalachee Parkway

Tallahassee, FL 32399-1550

(904) 488-9675

Filed with the Clerk of the Division of Administrative Hearings this 19th day of November, 1991.

COPIES FURNISHED:

J. Thomas Herndon, Executive Director Department of Revenue

104 Carlton Building Tallahassee, FL 32399-0100

Vicki Weber, General Counsel Department of Revenue

204 Carlton Building Tallahassee, FL 32399-0100

Kevin J. O'Donnell, Esquire Department of Legal Affairs Tax Section, The Capitol Tallahassee, FL 32399-1050

Louise J. Allen, Esquire Stearns, Weaver, Miller,

Weissler, Alhadeff & Sitterson, P.A.

150 W. Flagler Street, Suite 2200 Miami, FL 33130

NOTICE OF RIGHT TO SUBMIT EXCEPTIONS:

ALL PARTIES HAVE THE RIGHT TO SUBMIT WRITTEN EXCEPTIONS TO THIS RECOMMENDED ORDER. ALL AGENCIES ALLOW EACH PARTY AT LEAST 10 DAYS IN WHICH TO SUBMIT WRITTEN EXCEPTIONS. YOU SHOULD CONTACT THE AGENCY THAT WILL ISSUE THE FINAL ORDER IN THIS CASE CONCERNING AGENCY RULES ON THE DEADLINE FOR FILING EXCEPTIONS TO THIS RECOMMENDED ORDER. ANY EXCEPTIONS TO THIS RECOMMENDED ORDER SHOULD BE FILED WITH THE AGENCY THAT WILL ISSUE THE FINAL ORDER IN THIS CASE.

Docket for Case No: 91-000652

Orders for Case No: 91-000652