IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA ROBERT ELIAS SPIVEY, NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND Appellant, DISPOSITION THEREOF IF FILED v. CASE NO. 1D15-3366 FLORIDA DEPARTMENT OF REVENUE and TONI-ANN MARIE FAELLA, Appellees. _____________________________/ Opinion filed May 3, 2016.

An appeal from a final order of the State of Florida, Department of Revenue.

Devin Paul Tison of Tison Law Firm, P.A., Ft. Lauderdale, for Appellant.

Pamela Jo Bondi, Attorney General, and Toni C. Bernstein, Senior Assistant Attorney General, Tallahassee, for Appellee Florida Department of Revenue.

PER CURIAM.

AFFIRMED.

ROBERTS, CJ., LEWIS and RAY, JJ., CONCUR.