Division of Administrative Hearings, Florida
Filed: Mar. 04, 2021
Whether WKDR II, Inc. (WKDR), is jurisdictionally time-barred from bringing the challenges in Case Nos. 21-0844 and 21-0845 to contest the Department of Revenue's (Department) tax assessment and subsequent freeze of WKDR's bank account to attempt to collect on the assessment.Because WKDR failed to timely challenge the assessment pursuant to sections 72.011 and 120.80(14)(b)3.b., F.S., WKDR's challenge is jurisdictionally time-barred.
