STATE OF FLORIDA DEPARTMENT OF REVENUE TALLAHASSEE, FLORIDA fe Cor ~ , “i Sy Py "E39 R & R INVESTMENTS OF ORLANDO, INC., Petitioner, Dor 02-3-FOF vs. Case No. 02-2515 FBC Cherref DEPARTMENT OF REVENUE, Respondent. | FINAL ORDER This cause having come on before the State of Florida, Department of Revenue (hereinafter, "the Department"), for the purpose of issuing a final order. The hearing officer assigned by the Division of Administrative Hearings heard this cause and issued a Recommended Order of Dismissal. A copy of the recommended order is attached hereto and incorporated herein by reference. The recommended order provided in part that the parties have the right to submit written exceptions within 15 days from the date of the order. No exceptions have been received by the Department. The Department adopts the facts and the conclusions of law set forth in the Hearing Officer's recommended order. The Department notes however that although the Recommended Order of Dismissal recommends that the dismissal be without prejudice, the Petitioner will be unable to timely 1 file a petition for administrative hearing within 60 days of the Notice of Proposed Assessment dated February 15, 2002, which Assessment was the basis of the original petition. The Department also notes that the 60 day time period is mandated by statute and cannot be waived by the Department . Therefore, unless the Petitioner appeals this Final Order the Petitioner will be unable to contest the Assessment. Accordingly, it is ORDERED: That the Recommended Order of Dismissal is hereby approved and accepted. ENTERED in Tallahassee, Leon County, Florida, this 36h day of October, 2002. State of Florida DEPARTMENT OF REVENUE CERTIFICATE OF SERVICE I HEREBY CERTIFY that the foregoing Final Order has been filed in the official records of the Florida Department of Revenue and that a true and correct copy of the Final Order has been furnished by regular U.S. Mail addressed to: Al Karim, A & Y Accounting Services, at 421 Montgomery Road, Suite 165, Altamonte Springs, Florida 32714 and at 1655 E. Semoran Blvd. Suite #20, Apopka, Florida 32703 and to R & R Investments of Orlando, Inc., at 5000 West Colonial Drive, Orlando, Florida 32808 this 36th day of October, 2002. NOTICE OF RIGHT TO JUDICIAL REVIEW i REV EE A party who is adversely affected by this final order is entitled to judicial review pursuant to section 120.68, Florida Statues. Review proceedings are governed by the Plorida Rules of Appellate Procedure. Such proceedings are commenced by filing one copy of a notice of appeal with the Agency Clerk of the Division of Administrative Hearings and a second copy accompanied by filing fees proscribed by law, with the District Court of Appeal, First District or with the District Court of Appeal in the appellate District where the party resides. The Notice of appeal must be filed ‘within 30 days of rendition of the order to be reviewed.

Docket for Case No: 02-002515