
    Charles Richard KERN, Appellant/Cross-Appellee, v. MILLER ELECTRIC CO., Appellee/Cross-Appellant.
    No. 97-1973.
    District Court of Appeal of Florida, Third District.
    Feb. 25, 1998.
    Charles Richard Kern, in proper person.
    John R. Stiefel, Jr., Jacksonville, for appel-lee/cross-appellant.
    Before NESBITT, JORGENSON and SORONDO, JJ.
   PER CURIAM.

The summary final judgment entered in favor of Miller Electric Co. is affirmed. 26 U.S.C. §§ 3402(a), 3403, 7421 (1995).

Miller Electric Co. cross-appealed the denial of its motion for attorney’s fees pursuant to section 57.105(1), Florida Statutes. We reverse' the order denying attorney’s fees and remand with instructions to conduct a hearing to determine same. See State, Dept. of Transp. v. James, 681 So.2d 886 (Fla. 3d DCA 1996).

Affirmed in part. Reversed in part and remanded with instructions.  