Full Opinion

NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT JAMES LEE McCOY, JR., ) ) Appellant, ) ) v. ) Case No. 2D18-4627 ) DEPARTMENT OF REVENUE and ) ROSALBA McCOY, ) ) Appellees. ) ) Opinion filed February 19, 2021. Appeal from the Division of Administrative Hearings. Elizabeth S. Wheeler of Berg & Wheeler, P.A., Brandon, for Appellant. Toni C. Bernstein, Senior Assistant Attorney General, for Appellee Department of Revenue. No appearance for Appellee Rosalba McCoy. PER CURIAM. Affirmed. CASANUEVA, ATKINSON, and SMITH, JJ., Concur.