Division of Administrative Hearings, Florida
Filed: Oct. 30, 1990
Whether the notice of assessment and jeopardy findings issued by the Department of Revenue on August 28, 1990, against Jesus Sanchez is barred by the statute of limitations.Notice of assessment untimely and beyond 3 year limitation of 95.091(3), F.S. No legislative intent statute had retroactive effect. Petition dismissed.
