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Filing # 145021046 E-Filed 03/03/2022 03:40:33 PM
IN THE CIRCUIT COURT OF THE ELEVENTH
JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA
RAUL MEJIA, and VIRGINIA LOPEZ
Plaintiffs,
CASE NO.: 2018-12371-CA
vs. DIVISION:
PEDRO GARCIA, as Property Appraiser of
Miami Dade County Florida; LEON M.
BIEGALSKI, as Executive Director of Florida
Department of Revenue; MARCUS SAIZ DE LA
MORA, as Tax Collector of Miami Dade County,
Florida
Defendants.
______________________________________________/
NOTICE OF FILING “EXHIBIT A” TO
PLAINTIFF’S MOTION TO STRIKE FLORIDA DEPARTMENT OF REVENUE’S
AFFIRMATIVE DEFENSES, ANSWER (Paragraph 2)
AND FOR A MORE DEFINITE STATEMENT
NOTICE IS HEREBY GIVEN of the filing of Exhibit A referenced in Plaintiff’s Motion to
Strike Florida Department of Revenue’s Affirmative Defenses, Answer (Paragraph 2) and for a
More Definite Statement [DE 101].
Respectfully Submitted, this 3rd day of March, 2022.
André Gibson, Chartered
/s/ André A. Gibson
André A. Gibson
Attorney for Plaintiffs, Raul Mejia and Virginia Lopez.
Florida Bar Number: 0635529
45 NE 67th Street,
North Miami Beach, FL 33162
Telephone: (305) 652-4900
Fax: (305) 808-3495
E-Mail: AAGibson@Gibsontaxlaw.com
Secondary E-Mail: Efile@Gibsontaxlaw.com
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that a copy of the foregoing has been furnished via electronic mail to
Page 1 of 2
Timothy Dennis at Timothy.Dennis@myfloridalegal.com, Jon.Annette@myfloridalegal.com,
Rebecca.Padgett@myfloridalegal.com; and Ely Gonzalez at Ely.Gonzalez@miamidade.gov, this 3rd
day of March, 2022.
/s/ André A. Gibson
André A. Gibson
Attorney for Plaintiff, Raul Mejia and Virginia Lopez
Page 2 of 2
EXHIBIT A
45 NE 167TH STREET, NORTH MIAMI BEACH, FL 33162
TELEPHONE: 305-652-4900 || TELEFAX: 305-808-3495
AAGibson@Gibsontaxlaw.com
André A Gibson
From: Clifton Cox
Sent: Thursday, July 20, 2017 2:54 PM
To: AAGibson@Gibsontaxlaw.com
Cc: Timothy Dennis
Subject: Re: Matter Involving DOR
Andre,
Thanks for the e-mail. I am forwarding your e-mail to my my bureau chief, Timothy Dennis, who is much more
knowledgeable about that area.
Respectfully,
Clifton
J. Clifton Cox
Special Counsel
Office of the Florida Attorney General
Revenue Litigation Bureau
Board Certified Specialist (Taxation)
(850)414.3780
Clifton.Cox@myfloridalegal.com
André A Gibson ---07/20/2017 01:57:29 PM---Clifton,
From: AndréA Gibson
To: "'Clifton Cox'"
Date: 07/20/2017 01:57 PM
Subject: Matter Involving DOR
Clifton,
I am currently addressing a matter with a local property appraiser which on the facts should be resolved administratively. They have
retroactively revoked my client’s exemption for several years whereas it should be for one year where they were out of the country
and rented the property. Despite having provided them with documentation to disprove the assumptions, there seems to be a
resistance to changing their minds. I am nearing the point where I it may be unavoidable to file a Declaratory action thereby
involving the state as a necessary party. We know where this would lead… Before I proceed down that path, would this be a matter
on which your office may be entering and would you prefer that we discuss this matter before I proceed down that path?
André
TAX & BUSINESS ATTORNEYS Tax & Business Attorneys
André A. Gibson André Gibson, Chartered
45 NE 167th Street
North Miami Beach, FL 33162
tel: 305-652-4900
AAGibson@Gibsontaxlaw.com fax: 305-808-3495
Add me to your address book... Want a signature like this?
1
Notice of Confidentiality:
This e-mail communication and the attachment(s) hereto, if any, are intended solely for the information and use of the addressee(s)
identified above and may contain information which is legally privileged from disclosure and/or otherwise confidential. If a recipient of this e-mail communication is
not an addressee (or an authorized representative of an addressee), such recipient is hereby advised that any review, disclosure, reproduction, re-transmission or
other dissemination or use of this e-mail communication (or any information contained herein) is strictly prohibited. If you are not an addressee and have received
this e-mail communication in error, please advise the sender of that circumstance either by reply e-mail or by telephone at (305) 652-4900, immediately delete this
e-mail communication from any computer and destroy all physical copies of same.
Notice Under U.S. Treasury Department Circular 230:
To the extent that this e-mail communication and the attachment(s) hereto, if any, may contain written
advice concerning or relating to a Federal (U.S.) tax issue, United States Treasury Department Regulations (Circular 230) require that we (and we do hereby)
advise and disclose to you that, unless we expressly state otherwise in writing, such tax advice is not written or intended to be used, and cannot be used by you
(the addressee), or other person(s), for purposes of (1) avoiding penalties imposed under the United States Internal Revenue Code or (2) promoting, marketing or
recommending to any other person(s) the (or any of the) transaction(s) or matter(s) addressed, discussed or referenced herein.
2
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Filing # 145021046 E-Filed 03/03/2022 03:40:33 PM IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA RAUL MEJIA, and VIRGINIA LOPEZ Plaintiffs, CASE NO.: 2018-12371-CA vs. DIVISION: PEDRO GARCIA, as Property Appraiser of Miami Dade County Florida; LEON M. BIEGALSKI, as Executive Director of Florida Department of Revenue; MARCUS SAIZ DE LA MORA, as Tax Collector of Miami Dade County, Florida Defendants. ______________________________________________/ NOTICE OF FILING “EXHIBIT A” TO PLAINTIFF’S MOTION TO STRIKE FLORIDA DEPARTMENT OF REVENUE’S AFFIRMATIVE DEFENSES, ANSWER (Paragraph 2) AND FOR A MORE DEFINITE STATEMENT NOTICE IS HEREBY GIVEN of the filing of Exhibit A referenced in Plaintiff’s Motion to Strike Florida Department of Revenue’s Affirmative Defenses, Answer (Paragraph 2) and for a More Definite Statement [DE 101]. Respectfully Submitted, this 3rd day of March, 2022. André Gibson, Chartered /s/ André A. Gibson André A. Gibson Attorney for Plaintiffs, Raul Mejia and Virginia Lopez. Florida Bar Number: 0635529 45 NE 67th Street, North Miami Beach, FL 33162 Telephone: (305) 652-4900 Fax: (305) 808-3495 E-Mail: AAGibson@Gibsontaxlaw.com Secondary E-Mail: Efile@Gibsontaxlaw.com CERTIFICATE OF SERVICE I HEREBY CERTIFY that a copy of the foregoing has been furnished via electronic mail to Page 1 of 2 Timothy Dennis at Timothy.Dennis@myfloridalegal.com, Jon.Annette@myfloridalegal.com, Rebecca.Padgett@myfloridalegal.com; and Ely Gonzalez at Ely.Gonzalez@miamidade.gov, this 3rd day of March, 2022. /s/ André A. Gibson André A. Gibson Attorney for Plaintiff, Raul Mejia and Virginia Lopez Page 2 of 2 EXHIBIT A 45 NE 167TH STREET, NORTH MIAMI BEACH, FL 33162 TELEPHONE: 305-652-4900 || TELEFAX: 305-808-3495 AAGibson@Gibsontaxlaw.com André A Gibson From: Clifton Cox Sent: Thursday, July 20, 2017 2:54 PM To: AAGibson@Gibsontaxlaw.com Cc: Timothy Dennis Subject: Re: Matter Involving DOR Andre, Thanks for the e-mail. I am forwarding your e-mail to my my bureau chief, Timothy Dennis, who is much more knowledgeable about that area. Respectfully, Clifton J. Clifton Cox Special Counsel Office of the Florida Attorney General Revenue Litigation Bureau Board Certified Specialist (Taxation) (850)414.3780 Clifton.Cox@myfloridalegal.com André A Gibson ---07/20/2017 01:57:29 PM---Clifton, From: AndréA Gibson To: "'Clifton Cox'" Date: 07/20/2017 01:57 PM Subject: Matter Involving DOR Clifton, I am currently addressing a matter with a local property appraiser which on the facts should be resolved administratively. They have retroactively revoked my client’s exemption for several years whereas it should be for one year where they were out of the country and rented the property. Despite having provided them with documentation to disprove the assumptions, there seems to be a resistance to changing their minds. I am nearing the point where I it may be unavoidable to file a Declaratory action thereby involving the state as a necessary party. We know where this would lead… Before I proceed down that path, would this be a matter on which your office may be entering and would you prefer that we discuss this matter before I proceed down that path? André TAX & BUSINESS ATTORNEYS Tax & Business Attorneys André A. Gibson André Gibson, Chartered 45 NE 167th Street North Miami Beach, FL 33162 tel: 305-652-4900 AAGibson@Gibsontaxlaw.com fax: 305-808-3495 Add me to your address book... Want a signature like this? 1 Notice of Confidentiality: This e-mail communication and the attachment(s) hereto, if any, are intended solely for the information and use of the addressee(s) identified above and may contain information which is legally privileged from disclosure and/or otherwise confidential. If a recipient of this e-mail communication is not an addressee (or an authorized representative of an addressee), such recipient is hereby advised that any review, disclosure, reproduction, re-transmission or other dissemination or use of this e-mail communication (or any information contained herein) is strictly prohibited. If you are not an addressee and have received this e-mail communication in error, please advise the sender of that circumstance either by reply e-mail or by telephone at (305) 652-4900, immediately delete this e-mail communication from any computer and destroy all physical copies of same. Notice Under U.S. Treasury Department Circular 230: To the extent that this e-mail communication and the attachment(s) hereto, if any, may contain written advice concerning or relating to a Federal (U.S.) tax issue, United States Treasury Department Regulations (Circular 230) require that we (and we do hereby) advise and disclose to you that, unless we expressly state otherwise in writing, such tax advice is not written or intended to be used, and cannot be used by you (the addressee), or other person(s), for purposes of (1) avoiding penalties imposed under the United States Internal Revenue Code or (2) promoting, marketing or recommending to any other person(s) the (or any of the) transaction(s) or matter(s) addressed, discussed or referenced herein. 2