STATE OF FLORIDA, DEPARTMENT OF REVENUE TALLAHASSEE, FLORIDA COLLINS & AIKMAN FLOOR ) : COVERINGS, INC. ) ) DOAH Case No. 04-0660 : Petitioner, ) DOR 05- }- FoF ) vs. } ) ; DEPARTMENT OF REVENUE, ) en A K Yor ) CW Respondent. ) / FINAL ORDER This cause came before me, as Executive Director of the Florida Department of Revenue, for the purpose of issuing a Final Order. The Administrative Law Judge assigned by the Department of Administrative Hearings submitted a Recommended Order of Dismissal to the Florida Department of Revenue (“Department”). A copy of that Recommend Order of Dismissal, issued on December 30, 2004, by Administrative Law Judge P. Michael Ruff, is attached to this order and incorporated by reference as if fully set forth herein. Petitioner has not filed exceptions to the Recommended Order of Dismissal. The Department has jurisdiction of this cause. Accordingly, it is ORDERED: 1. That the Administrative Law Judge’s Recommended Order of Dismissal is adopted. 2. That the Department’s assessment for corporate income tax pursuant to Audit No. A0002712157-020 for the tax years ending January 27, 1996, through January 30, 1999, which was challenged by the Petitioner is sustained. _, 2005. decd ALY : DONE AND ENTERED in Tallahassee, Leon County, Florida this.27]7 Yay of 4, STATE OF FLORIDA DEPARTMENT OF REVENU “) 6 JIM ZINGALE EXECUTIVE DIRECTOR Lf \ CERTIFICATE OF FILING I HEREBY CERTIFY that the free Ogder has been filed in the official records of the Department of Revenue, this Z ‘ay of , 2005. AGENCY CLERK Any party to this Order has the right to seek judicial review of the Order pursuant to Section 120.68, Fla. Stat., by the filing of a Notice of Appeal pursuant to Rule 9.110, Florida Rules of Appellate Procedure, with the Clerk of the Department in the Office of the General Counsel, Post Office Box 6668, Tallahassee, Florida 32314-6668, and by filing a copy of the Notice of Appeal accompanied by the applicable filing fees with the appropriate District Court of Appeal. The Notice of Appeal must be filed within 30 days from the date this Order is filed with the Clerk of the Department. Attachment: Administrative Law Judge's Recommended Order of Dismissal Copies furnished to: P. Michael Ruff Administrative Law Judge Division of Administrative Hearings The Desoto Building 1230 Apalachee Parkway Tallahassee, FL 32399-3060 Bryce Koth Collins & Aikman 250 Stephenson Highway Troy, Michigan 48083 Michael Stepp, CFO Collins & Aikman 250 Stephenson Highway Troy, Michigan 48083 J. Clifton Cox, Esquire Office of Attorney General The Capitol, Plaza Level 01 Tax Section Tallahassee, FL 32399-1050 Bruce Hoffmann General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668 Benjamin A. Jablow Assistant General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668

Docket for Case No: 04-000660