Lopez v. Department of Revenue

Guillermo D. Lopez (“Lopez”) appeals a final order of the trial court that granted the Florida Department of Revenue’s (“DOR”) Exceptions/Motion to Vacate Report and Recommendations of General Magistrate regarding Lopez’s motion to tax attorney’s fees against DOR. We reverse the order on appeal because the factual record before the trial court is devoid of any material facts necessary to warrant DOR’s underlying paternity claim against Lopez. .

I. Facts

A. DOR’s Paternity Action

In August of 2011, Lopez was contacted by DOR’s Child Support Division, which advised Lopez that he had been named by…