Our firm recently secured two significant victories before Florida’s First District Court of Appeal, reinforcing critical protections for businesses in administrative disputes with the Florida Department of Revenue. These decisions send a clear message: the Department must provide a valid point of entry into the administrative process and cannot presume waiver without clear evidence.
What Happened?
27 Entrepreneurs Brickell LLC v. Fla. Dep’t of Revenue, No. 1D2024-1717 (Fla. 1st DCA, Jan. 7, 2026)
Brickell argued it received the Department’s assessment notice after the deadline had passed and specifically requested a hearing to resolve this dispute. The Department dismissed Brickell’s petition as untimely without holding an evidentiary hearing. The Court agreed that disputed facts about notice and timing require an evidentiary hearing under Florida law.
ADN Global, LLC v. Fla. Dep’t of Revenue, 418 So. 3d 210 (Fla. 1st DCA 2025)
Similarly, ADN claimed it received the Department’s assessment notice months after the deadline and requested a hearing. The Department dismissed the petition anyway. The Court reversed, emphasizing that waiver “is not a concept favored in the law” and must be clearly proven by the Department.
Why This Matters to You
These decisions reaffirm two critical principles every taxpayer should know:
1. You’re entitled to a clear point of entry.
- The Department must give taxpayers a clear and meaningful chance to challenge its decisions. Denying that opportunity violates due process and Chapter 120’s procedural safeguards.
2. The Department must demonstrate waiver.
- Waiver of rights cannot be inferred lightly. The Department bears the burden of showing clear evidence of waiver. Simply asserting that deadlines have passed is not enough when notice is disputed.
What’s at Risk?
A missed deadline can mean significant financial consequences—tax assessments, penalties, or regulatory actions that impact your bottom line. If the Department claims you missed a deadline, ask the key question—did you receive the notice by the stated deadline. If not, you have strong grounds to demand an evidentiary hearing. And we’re here to help you assert those rights.
Jonathan Taylor is the Director of Appeals 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 can be reached at 954-234-2884 or jonathantaylor@floridasalestax.com.