Seventy7 LLC v. Dept of Revenue - Tax Appeal Affirmed
Summary
The First District Court of Appeal of Florida affirmed a lower court decision in Seventy7 LLC v. Department of Revenue (No. 1D2025-0532), upholding an administrative ruling in a tax dispute. The court, per curiam, affirmed without issuing a written opinion, with all three judges concurring.
What changed
The appellate court affirmed the administrative decision in a tax dispute brought by Seventy7 LLC against the Florida Department of Revenue. The appeal originated from the Division of Administrative Hearings before Administrative Law Judge Robert L. Kilbride. The per curiam affirmance, with no separate written opinion, means the lower tribunal's ruling stands as the final decision in the matter.
For the taxpayer Seventy7 LLC, the affirmance means the original tax assessment or denial stands and the company remains subject to any resulting tax obligations. For the Department of Revenue, the decision validates the agency's administrative position and preserves its enforcement authority in the matter. Future tax disputes involving similar issues will look to this disposition as precedent.
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Apr 16, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
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April 16, 2026 Get Citation Alerts Download PDF Add Note
Seventy7, LLC v. Department of Revenue
District Court of Appeal of Florida
- Citations: None known
- Docket Number: 1D2025-0532
Disposition: Affirmed
Disposition
Affirmed
Combined Opinion
FIRST DISTRICT COURT OF APPEAL
STATE OF FLORIDA
No. 1D2025-0532
SEVENTY7, LLC,
Appellant,
v.
DEPARTMENT OF REVENUE,
Appellee.
On appeal from the Division of Administrative Hearings.
Robert L. Kilbride, Administrative Law Judge.
April 16, 2026
PER CURIAM.
AFFIRMED.
ROBERTS, RAY, and TREADWELL, JJ., concur.
Not final until disposition of any timely and
authorized motion under Fla. R. App. P. 9.330 or
9.331.
Jeanette Moffa of Moffa, Sutton, & Donnini, P.A., Fort Lauderdale,
for Appellant.
Timothy E. Dennis, Chief Assistant Attorney General, and Jacek
P. Stramski, Special Counsel, Tallahassee, for Appellee.
2
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