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PENARANDA v. FLORIDA DEPARTMENT OF REVENUE

No. 1D09-5960.

34 So.3d 204 (2010)

Rodrigo A. PENARANDA, Appellant, v. FLORIDA DEPARTMENT OF REVENUE obo Angela C. SANTIAGO, Appellee.

District Court of Appeal of Florida, First District.

May 7, 2010.

Attorney(s) appearing for the Case

Rodrigo A. Penaranda, pro se, Appellant.

Bill McCollum, Attorney General, and Toni C. Bernstein, Senior Assistant Attorney General, Tallahassee, for Appellee Florida Department of Revenue.

PER CURIAM.

AFFIRMED. See Morrison v. State, 818 So.2d 432, 446 (Fla.2002) ("In order to preserve the issue for appellate review, a party must have made the same argument to the trial court that it raises on appeal."). Compare Richardson v. Dep't of Revenue ex rel. Moore, 742 So.2d 445, 447 (Fla. 4th DCA 1999) (holding that because Richardson's "sworn response to the commissioner...

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