NORMAN REIZ AND RENEE EZRA
v.
FLORIDA DEPARTMENT OF REVENUE
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 mailbox rule, which applies to prisoners, has no application to tax matters before the Department of Revenue.
[1] The mailbox rule, which applies to prisoners, does not apply to proceedings before the Florida Department of Revenue.
Previewing 1 of 1 headnotes on this case. FLexlaw’s editorially structured points of law — every proposition, pinpointed — are reserved for members.
Join FLexlaw to unlock all legal intelligence“The mailbox rule, which applies to prisoners, has no application here.”
Court's statement of applicable law in affirming the Department of Revenue's decision
Norman Reiz and Renee Ezra appealed a Department of Revenue decision in a tax case. The appellants apparently relied on the mailbox rule in their argu…
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.
DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
NORMAN REIZ and RENEE EZRA, Appellants,
v.
FLORIDA DEPARTMENT OF REVENUE, Appellee.
No. 4D2024-2424
[May 14, 2025]
Appeal from the State of Florida, Department of Revenue; L.T. Case No.
DOR-2024-083-FOI.
Andrea L. Haber of Haber Legal, Boca Raton, for appellants.
James Uthmeier, Attorney General, and Thomas Barnhart, Assistant Attorney General, Tallahassee, for appellee.
PER CURIAM.
Affirmed. See Harrell v. Harrell, 879 So. 2d 87, 88 (Fla. 4th DCA 2004) (“The mailbox rule, which applies to prisoners, has no application here.”); Raysor v. Raysor, 706 So. 2d 400, 401 (Fla. 1st DCA 1998).
KLINGENSMITH, C.J., WARNER, and DAMOORGIAN, JJ., concur.
* * *
Not final until disposition of timely filed motion for rehearing.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Raysor v. Raysor, 706 So. 2d 400 (Fla. 1st DCA 1998)
- Harrell v. Harrell, 879 So. 2d 87 (Fla. 4th DCA 2004)