Issa Israel Law Firm ("iiLaw Firm") assists individuals and businesses with hearings before the Colorado Department of Revenue (CDOR). The Hearing Division is an independent division of CDOR empowered to conduct hearings on licenses that are granted, denied or revoked by a CDOR division for individuals or businesses. Our Administrative practice is geared towards ensuring individuals and businesses receive fair, impartial and timely administrative hearings before the appropriate Board or Commission and with the benefit of zealous representation.
DIVISION OF MOTOR VEHICLES
DMV Hearings are typically triggered where the DMV takes an action against a driver's license such as suspension, revocation, denial or cancellation. Such action is initiated through receipt of a court conviction, sworn statement from a law enforcement officer or through a notice from the DMV. Our firm is happy to provide representation for clients at any DMV administrative hearing.
Taxation Hearings typically occur when individuals or businesses contest Deficiency notices and proposed taxes imposed by CDOR including income, use and sales tax; gross conservation easement tax credits; cigarette and tobacco, liquor and excise, marijuana sales and excise taxes.
The Enforcement Division is a separate division under CDOR but includes Auto Industry, Liquor and Tobacco, Marijuana and Racing. These subdivisions are subject to oversight, regulation and other administrative processes that require, as a constitutional right, a fair opportunity to be heard.
Auto Industry salespersons whose applications for licenses have been denied, suspended or revoked by the Motor Vehicle Dealer Board are entitled to hearings upon request. Hearings are conducted by the Hearing officers who issue an Initial Decision that are reviewed by the Board.
LIQUOR AND TOBACCO
The Hearings Division serves as the State licensing authority for matters under the Liquor Enforcement Division which includes the Liquor Code and Tobacco Enforcement. The Hearing Division arbitrates matters related to the denial and discipline of state licenses and commonly involves matters such as the prohibition or limitation of sales of Liquor, Cigarettes and Tobacco.
The Marijuana Enforcement Division conducts hearings related to the denial, revocation, suspension of both retail and medical marijuana licenses. Our firm represents license holders and applicants in informal and formal proceedings before the Marijuana Enforcement Division.
Based on the request of the Racing Commission, the Hearing Division may hear matters related to the denial or suspension of licenses or the issuance of fines.
The Hearing Division does not generally hear matters that fall under the Gaming or Lottery Divisions of CDOR.