Robert D. Cohen, taxpayer; pursuant to Section 120.565. Florida Statutes. The Department declines to issue a declaratory statement because the Petition fails to meet the requirement that there be a demonstration of an actual, present and practical ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

NOTICE IS HEREBY GIVEN that the Florida Department of Revenue declines to issue a declaratory statement to Robert D. Cohen, taxpayer. Mr. Cohen filed a Petition for Declaratory Statement with the Department on May 2, 2006, pursuant to Section 120.565. Florida Statutes. The Department declines to issue a declaratory statement because the Petition fails to meet the requirement that there be a demonstration of an actual, present and practical need for the declaration, and that the declaration deals with a present controversy as to a state of facts.

A copy of the Department’s statement may be obtained by contacting: Nancy Purvis, Agency Clerk, Office of General Counsel, Post Office Box 6668, Tallahassee, Florida 32399-6668, or by calling [phone].