27 ENTREPRENEURS BRICKELL LLC
v.
FLORIDA DEPARTMENT OF REVENUE
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An agency must grant an evidentiary hearing to resolve disputed facts regarding the timeliness of a petition for administrative hearing before dismissing the petition as untimely.
[1] When the timeliness of a petition for administrative hearing depends on disputed facts regarding the date of notice or receipt, an agency must conduct an evidentiary hear…
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Join FLexlaw to unlock all legal intelligence“An agency must grant affected parties a clear point of entry, within a specified time after some recognizable event in investigatory or other free-form proceedings, to formal or informal proceedings under Section 120.57.”
Court's statement of the legal standard for agency notice requirements
The Department of Revenue issued a tax assessment notice dated November 26, 2019, with a 60-day deadline to contest. Brickell claimed it did not recei…
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FIRST DISTRICT COURT OF APPEAL
STATE OF FLORIDA
_____________________________
No. 1D2024-1717 _____________________________
27 ENTREPRENEURS BRICKELL LLC,
Appellant,
v.
FLORIDA DEPARTMENT OF
REVENUE,
Appellee. _____________________________
On appeal from the Florida Department of Revenue. Mark S. Hamilton, General Counsel.
January 7, 2026
PER CURIAM.
27 Entrepreneurs Brickell LLC (“Brickell”) appeals final agency action by the Department of Revenue (“Department”) dismissing, with prejudice, its petitions for an administrative hearing challenging a tax assessment. Without an evidentiary hearing, the Department dismissed the petitions as untimely because “[t]he deadline to file a petition for administrative hearing is jurisdictional and missing the deadline bars the hearing of the matter.” We reverse.
The notice of proposed tax assessment issued by the Department was dated November 26, 2019. It provided a sixty-day
“An agency must grant affected parties a clear point of entry, within a specified time after some recognizable event in investigatory or other free-form proceedings, to formal or informal proceedings under Section 120.57.” ADN Global, LLC v. Fla. Dep’t of Revenue, 418 So. 3d 210, 210 (Fla. 1st DCA 2025) (quoting Henry v. State Dep’t of Admin., Div. of Retirement, 431 So. 2d 677, 680 (Fla. 1st DCA 1983)). Additionally, “[w]aiver is not a concept favored in the law, and must be clearly demonstrated by the agency claiming the benefit.” Id. (quoting Henry, 431 So. 2d at 680).
Because there was no hearing before the agency action and because the validity of the agency’s order dismissing the petition depends on disputed facts establishing the timeliness of the petitions, we remand the case for an evidentiary hearing. See § 120.68(7)(a), Fla. Stat. (2019). “Further proceedings are necessary under sections 120.569 and 120.57 to determine the disputed facts on the timeliness of the petition, the date the notice of proposed assessment was issued, and whether any tolling occurred.” Mr. Comfort Furniture Corp. v. Dep’t of Revenue, 335 So. 3d 193, 194 (Fla. 1st DCA 2022) (citing Campbell v. Dep’t of Health, 233 So. 3d 488, 489–90 (Fla. 1st DCA 2017)).
Accordingly, the action is REVERSED and REMANDED for an evidentiary hearing.
WINOKUR, M.K. THOMAS, and TREADWELL, JJ., concur.
Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331. _____________________________
Jonathan W. Taylor, Moffa, Sutton, & Donnini P.A., Fort Lauderdale, for Appellant.
James Uthmeier, Attorney General, and William Folsom, Senior Assistant Attorney General, Tallahassee, for Appellee.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Henry v. State, 431 So. 2d 677 (Fla. 1st DCA 1983)
- Campbell v. Dep't OF Health, 233 So. 3d 488 (Fla. 1st DCA 2017)