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Stephen Kowalewski v. Jessica Kowalewski and Department of Revenue

District Court of Appeal of Florida·Decided July 16, 2026·No. 4D2025-3438·Published

Opinion

DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT

STEPHEN KOWALEWSKI,

Appellant,

v.

JESSICA KOWALEWSKI and DEPARTMENT OF REVENUE, Appellees.

Nos. 4D2025-3435, 4D2025-3436, 4D2025-3437, and 4D2025-3438 [July 16, 2026]

Appeal from the Circuit Court for the Nineteenth Judicial Circuit, St. Lucie County; Lillian B. Ewen, Judge; L.T. Case No. 562003DR002633AXXXHC.

Stephen Kowalewski, pro se.

James Uthmeier, Attorney General, Tallahassee, and Sarah C. Prieto, Assistant Attorney General, Fort Lauderdale, for appellee Department of Revenue.

PER CURIAM.

Affirmed. SHEPHERD, LOTT, JJ., and COATES, JR., HOWARD K., Associate Judge, concur.

* * *

Not final until disposition of timely-filed motion for rehearing.

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Stephen Kowalewski v. Jessica Kowalewski and Department of Revenue, (Fla. Ct. App. 2026).

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