Petitioner: MCGINLEY REAL ESTATE DEVELOPMENT COMPANY, LLC
Respondent: DEPARTMENT OF REVENUE
Judges: R. BRUCE MCKIBBEN
Agency: Department of Revenue
Locations: Orlando, Florida
Filed: Jan. 27, 2011
Status: Closed
Recommended Order on Friday, April 15, 2011.
Latest Update: Jun. 24, 2011
Summary: Pursuant to notice to all parties, a final hearing was commenced in this case by video conference on April 6, 2011, with sites in Tallahassee and Orlando, Florida, before Administrative Law Judge R. Bruce McKibben of the Division of Administrative Hearings. As more fully set forth below, the hearing became moot.Parties resolved all disputed issues of material fact; recommended dismissal.
11000465AFO
STATE OF FLORIDA, DEPARTMENT OF REVENUE TALLAHASSEE FLORIDA
MCGINLEY REAL ESTATE DEVELOPMENT COMP.ANY, LLC,
Petitioner, v.
DEPARTMENT OF REVENUE
Respondent.
DOR 2011-004 - FOF
FILED
Department of Revenue -Agency Clerk Date Filed: 23,d1>lf
By: W
Case Nos. 11-0465
11-1137
,/
FINAL ORDER
These cases came on before the State of Florida, Departmefil of Revenue ("Department"), for the purpose of issuing a final order. On or about April 15, 2011 the Administrative Law Judge issued a Recommended Order of Dismissal in these two cases. A copy of the Recommended Order is attached as exhibit "A". None of the parties submitted written exceptions to the Recommended Order.
FINDINGS OF FACT
The Department hereby adopts and incorporates by reference the facts set forth in the Recommended Order.
CONCLUSIONS OF LAW
The Department hereby adopts and incorporates by reference the recommendation of dismissal as set forth in the Recommended
Order. The Department additionally finds that the Petitions filed in case no. 11-0465 were premature as the billings issued by the Department which served as the basis for the Petitions were not final agency action.
DETERMINATION
Accordingly, it is ORDERED:
That since there are no disputed issues of material fact, the protests are hereby dismissed.
ENTERED in Tallahassee, Leon County, Florida, this day of June, 2011.
State of Florida DEPARTMENT OF REVENUE
ti;
Lisa Vickers
Executive Director
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 certified mail addressed to: Patrick John McGinley,
r
Esq., McGinley Real Estate Development Co., LLC, 2265 Lee Road, Suite 100, Winter Park, FL 32789 this 'J. tA. day of June, 2011.
n .:A l0
rah nifY Agency Clerk
NOTICE OF RIGHT TO JUDICIAL REVIEW
A party who is adversely affected by this final order is entitled to judicial review pursuant to section 120.68, Florida Statutes. Review proceedings are governed by the Florida Rules of Appellate Procedure. Such proceedings are commenced by filing one copy of a Notice of Appeal with the Agency Clerk of the Department of Revenue 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 with the District Court within 30 days of rendition of the order to be reviewed.
Docket for Case No: 11-000465
| Issue Date |
Proceedings |
|
Jun. 24, 2011 |
(Agency) Final Order filed.
|
|
Apr. 18, 2011 |
Transmittal letter from Claudia Llado forwarding Petitioner's proposed Exhibits numbered 1-35, and Respondent's proposed Exhibits numbered 1-8, to the agency.
|
|
Apr. 15, 2011 |
Recommended Order cover letter identifying the hearing record referred to the Agency.
|
|
Apr. 15, 2011 |
Recommended Order (hearing held April 6, 2011). CASE CLOSED.
|
|
Apr. 08, 2011 |
Respondent's Response to Petitioner's First Amended Request for Admissions filed.
|
|
Apr. 06, 2011 |
CASE STATUS: Hearing Held. |
|
Mar. 31, 2011 |
Respondent's Response to Petitioner's Motion to Compel or Relief in the Alternative filed.
|
|
Mar. 30, 2011 |
Respondent's Notice of Service of It's Response to Petitioner's First Set of Interrogatories filed.
|
|
Mar. 28, 2011 |
Petitioner's Motion to Compel Parties to Enter into a Joint Pre-hearing Stipulation, or in the Alternative, Petitioner's Motion to Accept as Timely Filed the Attached Unilateral Pre-hearing Stipulation of the Petitioner filed.
|
|
Mar. 28, 2011 |
Respondent's Exhibits (exhibits not available for viewing) |
|
Mar. 28, 2011 |
Respondent's Pre-Hearing Statement filed.
|
|
Mar. 23, 2011 |
Petitioner's MCRED's Exhibits 1-35 (exhibits not available for viewing) |
|
Mar. 22, 2011 |
Petitioner McRED's First Amended Witness List filed.
|
|
Mar. 14, 2011 |
Amended Notice of Hearing by Video Teleconference (hearing set for April 6, 2011; 9:00 a.m.; Orlando and Tallahassee, FL; amended as to consolidated case).
|
|
Mar. 14, 2011 |
Order of Consolidation (DOAH Case Nos. 11-0465 and 11-1137).
|
|
Mar. 09, 2011 |
Order Regarding Request for Admissions.
|
|
Mar. 09, 2011 |
Amended Notice of Hearing by Video Teleconference (hearing set for April 6, 2011; 9:00 a.m.; Orlando and Tallahassee, FL; amended as to change to video hearing and location).
|
|
Mar. 09, 2011 |
McRED's Amended First Request for Admissions filed.
|
|
Mar. 07, 2011 |
Respondent's Response to Petitioner's First Request for Production of Documents filed.
|
|
Mar. 07, 2011 |
Objection and Request for Protective Order filed.
|
|
Feb. 28, 2011 |
Notice of Service of Petitioner McRed's, First Set of Interrogatories (numbered 1 through 13) Upon Respondent (Department of Revenue) filed.
|
|
Feb. 07, 2011 |
Order of Pre-hearing Instructions.
|
|
Feb. 07, 2011 |
Notice of Hearing (hearing set for April 6, 2011; 9:00 a.m.; Orlando, FL).
|
|
Feb. 04, 2011 |
McRed's First Request for Admissions filed.
|
|
Feb. 04, 2011 |
McRed's First Request for Production filed.
|
|
Feb. 04, 2011 |
Notice of Service of Petitioner McRed's First Request for Production (numbered 1 through 4) and First Request for Admissions (numbered 1 through 37) filed.
|
|
Feb. 04, 2011 |
Response to Initial Order filed.
|
|
Feb. 03, 2011 |
Petitioner's Response to Initial Order (with attachment of Petition filed in related case) filed.
|
|
Jan. 31, 2011 |
Notice of Appearance (filed by J. Mika).
|
|
Jan. 28, 2011 |
Initial Order.
|
|
Jan. 27, 2011 |
Agency action letter filed.
|
|
Jan. 27, 2011 |
Amended Verified Petition (Amending 3 Petitions filed in October 2010) Challenging Tax Assessments, Penalties and Interest, and Requesting an Administrative Hearing with Fact-Finding (Involving Factual Disputes Requiring D.O.R. to Appoint an Administrative Law Judge from the Florida Division of Administrative Hearings for a Bench Trial) filed.
|
|
Jan. 27, 2011 |
Verified Petition (3 of 3) for Administrative Hearing and Fact-Finding (Involving Factual Dispute Requiring D.O.R. to Appoint an Administrative Law Judge from the Florida Division of Administrative Hearings for a Bench Trial) filed.
|
|
Jan. 27, 2011 |
Verified Petition (2 of 3) for Administrative Hearing and Fact-Finding (Involving Factual Dispute Requiring D.O.R. to Appoint an Administrative Law Judge from the Florida Division of Administrative Hearings for a Bench Trial) filed.
|
|
Jan. 27, 2011 |
Verified Petition (1 of 3) for Administrative Hearing and Fact-Finding (Involving Factual Dispute Requiring D.O.R. to Appoint an Administrative Law Judge from the Florida Division of Administrative Hearings for a Bench Trial) filed.
|
|
Jan. 27, 2011 |
Agency referral filed.
|
Orders for Case No: 11-000465
