DEPARTMENT OF REVENUE, v. CATALINA MARKETING CORPORATION AND SUBSIDIARIES,,
20 So. 3d 1029 (Fla. Dist. Ct. App. 2009)
. . . a letter intended to invoke its right to the administrative review procedures authorized by section 220.717 . . . Section 220.717 describes this initial remedy as a “protest of proposed assessment.” . . . See § 220.717(1). As stated above, this was the intent of Catalina’s May, 2002, letter. . . . although Catalina was similarly advised of this right, it did not file a protest pursuant to section 220.717 . . . ■within sixty days,” which is the procedure called for under section 220.717(1) after a notice of deficiency . . .
