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DEPARTMENT OF REVENUE v. COTTRELL

No. 1D14-4222.

160 So.3d 953 (2015)

DEPARTMENT OF REVENUE, Appellant, v. JOSHUA A. COTTRELL and LAUREN M. SMITH, Appellees.

District Court of Appeal of Florida, First District.

Opinion filed April 15, 2015.

Attorney(s) appearing for the Case

Pamela Jo Bondi , Attorney General, and Toni C. Bernstein , Assistant Attorney General, Tallahassee, for Appellant.

No appearance for Appellees.

The Department of Revenue correctly asserts that the Final Administrative Support Modification Order entered by the Administrative Law Judge was in error because the subject-matter jurisdiction of Division of Administrative Hearings was not properly invoked under section 409.2563, Florida Statutes (2014). See Dep't of Revenue v. Dove,

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