27 Entrepreneurs Brickell LLC v. Florida Department of Revenue

Summary

The First District Court of Appeal of Florida reversed the Florida Department of Revenue’s dismissal of 27 Entrepreneurs Brickell LLC’s petitions challenging a tax assessment as untimely. The court remanded for an evidentiary hearing because disputed facts remained concerning receipt and issuance of the assessment notice, the timeliness of the petitions, and any applicable tolling.

Holdings

1. The Department could not dismiss the petitions without an evidentiary hearing because the validity of the dismissal depended on disputed facts concerning the date the notice was issued, when Brickell received it, and whether any tolling occurred.
2. An agency must grant affected parties a clear point of entry, within a specified time after a recognizable event, into formal or informal proceedings under section 120.57; waiver of that right must be clearly demonstrated by the agency.

Questions Presented

1. Whether the Department could dismiss Brickell's petitions as untimely without an evidentiary hearing when disputed facts existed concerning receipt and transmission of the notice of proposed tax assessment.
2. Whether Brickell was afforded a valid point of entry into the administrative process before the Department dismissed its petitions.

Disposition

reversed_and_remanded