FL DOR Wins at Trial Level in Notice of Proposed Assessment vs State of Limitations
In February of this year, we wrote about an amazing case that was filed in the Florida 2nd Circuit in which Verizon Business Purchasing challenged whether a Notice of Proposed Assessment (that did not become final until 60 days after issuance) was really an assessment for the purposes of the Statute of Limitations. If you want to read more on the theories behind the case and get copies of the trial level documents, then please go to the prior article by
The breaking news in this article surprised even me and quite a few other people. Despite being chastised by the Judge on multiple occasions, the Florida Department of Revenue won at the trial level. On June 1, 2012, Judge Lewis denied Verizon's Motion for Summary Judgment and granted the state's Motion for Summary Judgment – effectively punting this issue up to the 2nd District Court of Appeals.
DOWNLOAD A COPY OF THE MOTION DENYING VERIZON'S MOTION FOR SUMMARY JUDGEMENT AND GRANTING THE STATE'S MOTION FOR SUMMARY JUDGEMENT
UPDATE: 11-22-2012 - Verizon filed a Notice of Appeal of Judge Lewis' decision the week of November 15, 2012. More information will be made available as soon as we have it.
© 2012 All rights reserved - James H Sutton Jr