NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED

IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT

BANK OF AMERICA, N.A., ) ) Appellant, ) ) v. ) Case No. 2D17-2607 ) UNITED STATES OF AMERICA ON ) BEHALF OF THE INTERNAL ) REVENUE SERVICE, ) ) Appellee. ) ) Opinion filed March 21, 2018.

Appeal from the Circuit Court for Pinellas County; Karl Grube, Judge.

Adam M. Topel of Liebler Gonzalez & Portuondo, Miami, for Appellant.

W. Stephen Muldrow, United States Attorney, Holly L. Gershow, Assistant United States Attorney, and Michelle Thresher Taylor, Assistant United States Attorney, Tampa, for Appellee.

PER CURIAM.

Affirmed.

KELLY, LUCAS, and BADALAMENTI, JJ., Concur.