Kraus v. Director of Revenue

EDWIN H. SMITH, Judge.

Appellant Colman Kraus appeals the decision of the Administrative Hearing Commission (the Commission) upholding the Director of Revenue’s personal assessment against him of the unpaid sales tax of his corporation, Colman’s Grant Village, Inc. (Colman’s). Appellant raises two points on appeal. He first claims that he was denied due process because the commissioner who made the findings of fact and conclusions of law and entered the Commission’s final decision was not the same commissioner who heard the evidence. Appellant also claims that the Commission clearly erred in…