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Rafael J. Florez
Rafael J. Florez
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Bar #109455(FL)     License for 11 years
Doral FL

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00-001934  ELF SERVICES, INC. vs DEPARTMENT OF REVENUE  (2000)
Division of Administrative Hearings, Florida Filed: May 08, 2000
Whether Respondent may levy upon property belonging to Petitioner (specially, funds in Petitioner's account, number 300126719, at Admiralty Bank), as proposed in Respondent's March 30, 2000, Notice of Intent to Levy?Where taxpayer failed to make payments in accordance with Stipulation Agreement and had an unpaid tax liability balance in excess of the funds in taxpayer`s business accout at bank, Department could levy on funds in account.

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