Division of Administrative Hearings, Florida
Filed: Dec. 20, 1996
Whether Petitioner, Nick Farah, Sr., is liable for the taxes assessed under Chapter 212, Florida Statutes, for the March 1, 1989 - February 28, 1994 audit period, and to what degree, if any, the audit debt may be compromised as uncollectible.Circumstances of case waived/estopped/compromised which of two taxpayers were liable and locked--in amount of damages but did not determine collectability. Uncollectability was not proven by taxpayer.