When appealing an agency order, the appealing party typically has a choice of where to file the appeal: the District Court of Appeal where the agency is headquartered or the District Court of Appeal where the party resides. § 120.68(2)(a), Fla. Stat. With most agencies headquartered in Tallahassee, most administrative appeals are heard by the First District Court of Appeal.
As is common with most legal matters, certain exceptions exist to this general venue rule. For example, orders issued by worker’s compensation judges must be appealed to the First DCA. § 440.25(5), Fla. Stat.; Fla. R. App. P. 9.180(b). Other exceptions also exist, which makes it important to check the statutes governing an agency before appealing the agency’s order.
If an exception does not apply, then having the right to choose where to file the appeal can potentially be advantageous. The First DCA could have precedent more favorable to your case, or the DCA where you reside could have better precedent.
Either way, before filing the appeal, it is important to navigate through the court decisions to determine whether one court provides more beneficial precedent than the other. Once the DCA is selected for the appeal, the notice of appeal is filed with both the agency and the DCA. Fla. R. App. P. 9.110(c). And the filing fee is submitted to only the DCA. Id.
About the Author: Jonathan Taylor is a senior attorney with The Law Offices of Moffa, Sutton, & Donnini, P.A. Mr. Taylor concentrates in the areas of Florida tax appeals and general administrative appeals. Mr. Taylor also volunteers with Guardian ad Litem to handle appellate matters. Mr. Taylor can be reached at 954-234-2884 or jonathantaylor@floridasalestax.com.
About the law firm: At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire state of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.