ALJDEC decisions subject to certification as final

2013A-5821-ROC · Registrar of Contractors · 2014-04-18

IN THE OFFICE OF ADMINISTRATIVE HEARINGS

HEARING: April 3, 2014

APPEARANCES: The State of Arizona, Registrar of Contractors, was represented by Assistant Attorney General Seth Hargraves and ROC Staff Attorney Jose Gill; Respondent failed to appear.

WITNESSES: Jose Gill Nancy Schierbeck, ADOR Field Revenue Officer

ADMINISTRATIVE LAW JUDGE: Eric A. Bryant _____________________________________________________________________

The Registrar of Contractors (“Registrar” or “ROC”) brings this matter alleging violations of the contractor licensing statutes. Respondent failed to appear and contest the evidence. Therefore, the evidence against Respondent is uncontested. This tribunal entered into the record Exhibits 1 through 7 submitted by the ROC. Testimony from the witnesses listed above was presented. Based on the entire record, the Administrative Law Judge makes the following Findings of Fact, Conclusions of Law, and Recommend Order finding that grounds exist to revoke the licenses. FINDINGS OF FACT 1. Respondent is the holder of licenses B-1.224168-C and A.250176-C issued by the Registrar. 2. On July 1, 2013, Nancy Schierbeck, an auditor for the Arizona Department of Revenue, filed complaints against each license held by Respondent, alleging failure to pay transaction privilege taxes.[1] Attached to those complaints were copies of tax assessments issued to Respondent in June 2013 for almost $500,000.00 in unpaid transaction privilege taxes, plus penalties and interest. 3. There is no evidence that Respondent has paid those taxes. A tax lien has been recorded against Respondent.[2] 4. As noted, Respondent failed to appear and participate in the hearing. CONCLUSIONS OF LAW 1. The burden of proof at an administrative hearing is generally upon a complainant.[3] Further, the standard of proof at hearing is by preponderance of the evidence.[4] Therefore, the ROC bears the burden of showing, by a preponderance of the evidence, that Respondent has violated the statutes cited in the Citation and Complaint.[5] The ROC has met that burden. 2. The Citation and Complaint alleges violations of A.R.S. § 32- 1154(A)(5), which prohibits failure to pay several types of taxes, including transaction privilege taxes. 3. The evidence shows that Respondent has failed to pay transaction privilege taxes and has, therefore, violated A.R.S. § 32-1154(A)(5). 4. Administrative notice is taken of Respondent’s prior license record for License Nos. B-1.224168-C and A.250176-C as reflected on the ROC’s public website on April 18, 2014. Both licenses are currently suspended for lack of bond and lack of Qualifying Party. The licenses have been held since 2006 and 2008 respectively. 5. Due to the current suspension of the licenses, the failure of Respondent to appear at the hearing, and the amount of taxes owed, the licenses should be revoked. RECOMMENDED ORDER IT IS RECOMMENDED that the Registrar of Contractors revoke License Nos. B-1.224168-C and A.250176-C held by Pillar Builders, Inc.

In the event of certification of the Administrative Law Judge Decision by the Director of the Office of Administrative Hearings, the effective date of the order will be 5 days from the date of that certification.

Done this day, April 18, 2014.

/s/ Eric A. Bryant Administrative Law Judge

Transmitted electronically to:

William A. Mundell, Director Registrar of Contractors ----------------------- [1] Exhibits 3 and 4. [2] Exhibit 7. [3] Utah Construction Company v. Berg et al, 68 Ariz. 285, 205 P.2d 367 (1949). [4] Smith v. Arizona Dept. of Transportation, 146 Ariz. 430, 706 P.2d 756 (App. 1985). [5] Culpepper v. State, 187 Ariz. 431, 437, 930 P.2d 508, 514 (Ct. App. 1996).

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Office of Administrative Hearings 1400 West Washington, Suite 101 Phoenix, Arizona 85007 (602) 542-9826