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DEPARTMENT OF REVENUE v. NOVOA

No. 98-2697.

745 So.2d 378 (1999)

DEPARTMENT OF REVENUE, Appellant, v. Victor NOVOA, Anna Socarras Enrique Altuzarra, and Lander Carn, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied November 19, 1999.

Attorney(s) appearing for the Case

Kevin J. ODonnell, Assistant General Counsel, Office of the General Counsel, Tallahassee, for appellant.

Jerry G. Traynham of Patterson & Traynham, Tallahassee, for appellees.

Cindy Home, Assistant General Counsel, Department of Management Services, Tallahassee, for Amicus Curiae Department of Management Services.

Robert A. Butterworth, Attorney General, and Edwin A. Bayo, Assistant Attorney General, Office of the Attorney General, Tallahassee, for Amicus Curiae The Attorney General.

PADOVANO, J.

This is an appeal from a final order by an administrative law judge invalidating an agency policy on the ground that it is an unpromulgated rule. The policy at issue applies only to employees of the Department of Revenue and it does not impair any private right established by law. Therefore, we conclude that it falls within the "internal management memorandum" exception to the definition of a rule. Because the policy is not a rule, the administrative...

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