Case Name: Rodrigo A. PENARANDA, Appellant, v. FLORIDA DEPARTMENT OF REVENUE obo Angela C. SANTIAGO, Appellee
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 2010-05-07
Citations: 34 So. 3d 204
Docket Number: No. 1D09-5960
Parties: Rodrigo A. PENARANDA, Appellant, v. FLORIDA DEPARTMENT OF REVENUE obo Angela C. SANTIAGO, Appellee.
Judges: BENTON, VAN NORTWICK, and CLARK, JJ., concur.
Reporter: Southern Reporter, Third Series
Volume: 34
Pages: 204–204

Head Matter:
Rodrigo A. PENARANDA, Appellant, v. FLORIDA DEPARTMENT OF REVENUE obo Angela C. SANTIAGO, Appellee.
No. 1D09-5960.
District Court of Appeal of Florida, First District.
May 7, 2010.
Rodrigo A. Peñaranda, pro se, Appellant.
Bill McCollum, Attorney General, and Toni C. Bernstein, Senior Assistant Attorney General, Tallahassee, for Appellee Florida Department of Revenue.

Opinion:
PER CURIAM.
AFFIRMED. See Morrison v. State, 818 So.2d 432, 446 (Fla.2002) ("In order to preserve the issue for appellate review, a party must have made the same argument to the trial court that it raises on appeal."). Compare Richardson v. Dep't of Revenue ex rel. Moore, 742 So.2d 445, 447 (Fla. 4th DCA 1999) (holding that because Richardson's "sworn response to the commissioner's report and his sworn motion for rehearing sufficiently raised an issue of fact as to whether he received notice of the August 5 hearing [on a petition to vacate a paternity judgment and reimburse a tax refund that had been divested to pay child support], the trial court was obligated to resolve the issue only after an evidentiary hearing.").
BENTON, VAN NORTWICK, and CLARK, JJ., concur.