FLORIDA DEPARTMENT OF REVENUE, PETITIONER,
v.
WHI LIMITED PARTNERSHIP, A TEXAS LIMITED PARTNERSHIP, D/B/A WYNDHAM HARBOUR ISLAND HOTEL, RESPONDENT
AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.
The court reviewed a certified question regarding whether simple possession of cocaine is a lesser included offense of trafficking by delivery, specifically in the context of a conviction for trafficking over 400 grams by delivery.
The court answered the certified question, implying that the district court's reliance on simple possession as a lesser included offense was in error given the specific statutory framework and jury instructions.
[1] Administrative law judges are not judges of a court of competent jurisdiction for purposes of statutes authorizing disclosure of confidential taxpayer information.
[2] A statute permitting disclosure of confidential taxpayer information upon order of a judge of a court of competent jurisdiction does not authorize disclosure upon order o…
Previewing 2 of 4 headnotes on this case. FLexlaw’s editorially structured points of law — every proposition, pinpointed — are reserved for members.
Join FLexlaw to unlock all legal intelligenceThe respondent was convicted of trafficking cocaine by delivery in excess of 400 grams. The district court reversed, relying on precedent that simple …
The full statement of facts, procedural history, and disposition for this case are member content.
Join FLexlaw to unlock all legal intelligence© FLexlaw, Inc. — AI-generated enrichments are proprietary. All rights reserved.
Explore caselaw by topic → Browse Petition For Review Of Non-Final Agency Action cases and more on FLexlaw
WEBSTER, J.
The Department of Revenue has filed a petition seeking review of an order entered by an administrative law judge denying the Department’s motion for a protective order to prevent discovery by the respondent of what the Department claims is confidential information relating to another taxpayer, and directing the Department to produce the materials requested. We have jurisdiction. § 120.68(1), Fla. Stat. (1999).
See Scientific Games, Inc. v. Dittler Bros., Inc., 586 So. 2d 1128, 1130 (Fla. 1st DCA 1991).
The request for production of documents sought materials relating to another taxpayer which are confidential pursuant to section 213.053, Florida Statutes (Supp.1998).
That statute permits disclosure of such materials in re sponse “to an order of a judge of a court of competent jurisdiction.” § 213.053(8), Fla. Stat. (Supp.1998).
As the Department correctly points out, while administrative law judges are “quasi-judicial officer[s] of a quasi-judicial forum,” they are simply not “judge[s] of a court of competent jurisdiction” for purposes of section 213.053(8).
See Florida, State University v. Hatton, 672 So. 2d 576, 579 (Fla. 1st DCA 1996) (neither the Division of Administrative Hearings nor its hearing officers are “[a] court of competent jurisdiction” for purposes of a statute authorizing release of otherwise confidential student information to such an entity).
Accordingly, the administrative law judge lacked the power-to direct the Department to produce the materials requested.
We grant the Department s petition for review of non-final agency action; quash the order denying the Department’s motion for a protective order, and directing the Department to produce the materials requested; and remand with directions that the administrative law judge enter a protective order, as requested by the Department.
BOOTH and JOANOS, JJ., CONCUR.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Sci. Games, Inc. v. Dittler Bros., Inc., 586 So. 2d 1128 (Fla. 1st DCA 1991)
- Fla. State Univ. v. Hatton, 672 So. 2d 576 (Fla. 1st DCA 1996)