State Tax Appeal

Florida State Tax Appeal

Drafting aid for a Department of Revenue informal protest, a Chapter 120 formal-hearing petition, an alternative circuit-court action, and appellate review

IMPORTANT — CHOOSE THE CORRECT ROUTE

Fla. Stat. § 72.011(1) generally permits a taxpayer contesting a covered assessment or refund denial to choose either:

1. an administrative proceeding under Chapter 120; or
2. an action in circuit court.

Once the taxpayer initiates a covered Chapter 120 proceeding, the taxpayer may not file a circuit-court action relating to the same subject matter, and later judicial review is limited to appellate review under Fla. Stat. § 120.68. Once the taxpayer initiates the circuit-court action, the taxpayer may not bring a Chapter 120 action concerning the same subject matter.

This template concerns taxes administered by the Florida Department of Revenue (DOR). Do not use it without confirming that § 72.011 covers the tax, fee, surcharge, permit, interest, penalty, assessment, or refund denial at issue. Property-tax value-adjustment-board matters, unemployment taxes, and matters administered by another department may follow different statutes, parties, and procedures.

Jurisdictional warning

Fla. Stat. § 72.011(5) makes the requirements of subsections (1), (2), and (3) jurisdictional. Do not assume DOR, DOAH, or a court can extend, waive, or revive a missed formal-contest deadline. Follow the exact notice and current law.

Correct collection-stay rule

The former template cited Fla. Stat. § 213.21(4) as an automatic collection stay. That was incorrect: § 213.21(4) authorizes payment-scheduling agreements.

For the Chapter 120 route, Fla. Stat. § 120.80(14)(b)4 states that, except as provided in Fla. Stat. § 220.719, further collection and enforcement of the contested amount is stayed beginning on the date the petition is filed. DOR may resume collection and enforcement after entry of a final order. A later § 120.68 appeal does not itself continue or create a stay; seek a stay or supersedeas under current law and appellate rules if needed.

Fla. Stat. § 213.015(8) also recognizes the right to seek a reasonable administrative stay of enforcement while pursuing available administrative remedies. That language is a right to seek a stay, not a universal automatic stay before a Chapter 120 petition is filed.

PART A — OPTIONAL INFORMAL PROTEST OF AUDIT NOPA

FLORIDA DEPARTMENT OF REVENUE

INFORMAL DISPUTE RESOLUTION

WRITTEN INFORMAL PROTEST

A-1. Taxpayer and Notice Information

A-2. Statement of Protest

Taxpayer protests the attached Notice of Proposed Assessment, Audit No. [____], issued on [DATE] for [TAX TYPE AND PERIODS].

This protest is timely under Fla. Admin. Code R. 12-6.003 because [SHOW THE ISSUE DATE, APPLICABLE 60-DAY OR 150-DAY PERIOD, ANY TIMELY WRITTEN EXTENSION, AND FILING CALCULATION].

The amounts at issue are:

A-3. Schedule of Protested Adjustments

A-4. Factual and Legal Grounds

Issue 1 — [SHORT TITLE]

1. DOR adjustment: [DESCRIBE THE AUDIT ADJUSTMENT].
2. Material facts: [STATE THE FACTS WITH EXHIBIT OR WORKPAPER REFERENCES].
3. Taxpayer's position: [STATE THE CORRECT TREATMENT].
4. Authority: [CITE CURRENT FLORIDA STATUTE, RULE, OR OTHER AUTHORITY].
5. Requested correction: [STATE THE AMOUNT AND RESULT].

Issue 2 — [SHORT TITLE]

1. DOR adjustment: [____].
2. Material facts: [____].
3. Taxpayer's position and authority: [____].
4. Requested correction: [____].

Penalty Ground — [IF APPLICABLE]

The disputed penalty should be canceled or compromised under Fla. Stat. § 213.21(3) because [STATE FACTS SUPPORTING REASONABLE CAUSE AND THE ABSENCE OF WILLFUL NEGLIGENCE, WILLFUL NEGLECT, OR FRAUD].

A-5. Requested Action

Taxpayer requests that DOR:

1. conduct informal review of every protested adjustment;
2. schedule the requested conference, if available;
3. reduce or withdraw the proposed tax, penalty, and interest as shown in Taxpayer's computation; and
4. issue a Notice of Decision identifying DOR's final position and available review rights.

A-6. Exhibits

A-7. Signature

I declare that the factual statements in this protest and its attachments are true and complete to the best of my knowledge and belief.

Informal-Protest Checklist

• ☐ Protest or written extension request filed within the applicable Rule 12-6.003 period
• ☐ Current notice's filing address and permitted transmission methods followed
• ☐ Taxpayer, audit, tax type, periods, and disputed amounts identified
• ☐ Schedule of every protested adjustment attached
• ☐ Material facts, contested factual issues, and current legal authority stated
• ☐ NOPA copy attached
• ☐ Conference request stated
• ☐ Representative authorization attached, if applicable
• ☐ Filing proof retained
• ☐ Interest accrual and payment of agreed amounts addressed separately

PART B — CHAPTER 120 FORMAL-HEARING PETITION

STATE OF FLORIDA

DEPARTMENT OF REVENUE

PETITION FOR FORMAL ADMINISTRATIVE HEARING

Petitioner states:

B-1. Parties, Notice, Election, and Timeliness

1. Petitioner is [FULL LEGAL NAME], a ☐ Florida resident ☐ [ENTITY TYPE AND JURISDICTION], with address [ADDRESS], telephone [____], and email [____].

2. Respondent is the Florida Department of Revenue.

3. DOR issued the attached [NOPA / NOD / NOR / REFUND DENIAL], dated [DATE], concerning [TAX TYPE] for [PERIODS].

4. This petition is authorized by Fla. Stat. §§ 72.011(1), 120.569, 120.57, and 120.80(14)(b).

5. Petitioner elects the Chapter 120 administrative route for the subject matter contested here and understands that § 72.011(1) bars a circuit-court action concerning the same subject matter after this administrative proceeding is initiated.

6. Petitioner received notice of DOR's determination on [DATE AND METHOD].

7. The assessment or refund denial became final for Chapter 72 purposes on [DATE] under Fla. Admin. Code R. 12-6.003 or other controlling rule because [EXPLAIN NOPA FINALITY, NOD, NOR, OR OTHER TRIGGER].

8. This petition is timely because [STATE THE CONTROLLING 60-DAY JURISDICTIONAL PERIOD, ANY APPLICABLE NOPA-TO-FINALITY PERIOD, AND THE COMPLETE CALCULATION].

9. Before filing, Petitioner paid all tax, penalties, and accrued interest that Petitioner does not contest, totaling $[____], as required by Fla. Stat. § 120.80(14)(b)3. Proof of payment is attached as Exhibit [____].

10. Petitioner contests $[____]. Under Fla. Stat. § 120.80(14)(b)4, further collection and enforcement of that contested amount is stayed beginning on the filing date, except as otherwise provided by statute.

B-2. Effect on Substantial Interests

11. DOR's determination affects Petitioner's substantial interests because [DESCRIBE THE TAX LIABILITY, REFUND, PENALTY, INTEREST, LIEN, COLLECTION, OR BUSINESS CONSEQUENCES].

B-3. Amounts at Issue

B-4. Disputed Issues of Material Fact

12. The disputed issues of material fact are:

a. [____].
b. [____].
c. [____].

B-5. Ultimate Facts and Grounds for Relief

Count I — [SHORT TITLE]

13. DOR determined [____].

14. The ultimate facts are [STATE CONCISE FACTS WITH RECORD REFERENCES].

15. DOR's determination is erroneous because [APPLY CURRENT STATUTE, RULE, OR OTHER AUTHORITY].

16. The correct amount or treatment is [____].

Count II — [SHORT TITLE]

17. DOR determined [____].

18. The material facts and governing authority establish [____].

19. Petitioner requests [____].

Penalty Count — [IF APPLICABLE]

20. The disputed penalty is not due or should be compromised because [STATE THE SPECIFIC LEGAL BASIS AND REASONABLE-CAUSE FACTS, INCLUDING FLA. STAT. § 213.21(3) IF APPLICABLE].

B-6. Relief Requested

Petitioner requests:

1. acceptance of this timely petition;
2. a formal administrative hearing under the applicable provisions of Chapter 120;
3. a determination that the disputed assessment, penalty, interest, or refund denial is erroneous in whole or in part;
4. correction of the liability or refund to [STATE RESULT];
5. preservation of the statutory contested-amount collection stay through entry of the final order; and
6. any further relief authorized by law.

B-7. Exhibits

B-8. Signature

Certificate of Service

I certify that on [DATE], I served this petition and its attachments as required by the current notice, DOR instructions, and applicable rules by [METHOD] on [RECIPIENT AND ADDRESS].

Signature: ____________________________________

Chapter 120 Filing Checklist

• ☐ Confirmed § 72.011 covers the tax and claim
• ☐ Chosen the administrative route and checked for any prior circuit-court action
• ☐ Finality date and jurisdictional deadline independently calculated
• ☐ Petition filed with DOR Office of General Counsel as the current notice directs
• ☐ DOR and taxpayer correctly designated as respondent and petitioner under § 120.80(14)(b)1
• ☐ Receipt of agency notice described
• ☐ Effect on substantial interests explained
• ☐ Every disputed material fact identified, or absence of disputed facts stated
• ☐ Ultimate facts, statutes, rules, and requested relief stated
• ☐ All uncontested tax, penalties, and accrued interest paid before filing
• ☐ Proof of filing and service retained
• ☐ Public-record treatment of attachments and sensitive data evaluated

PART C — ALTERNATIVE CIRCUIT-COURT ACTION

IN THE CIRCUIT COURT OF THE [SECOND / ____] JUDICIAL CIRCUIT

IN AND FOR [LEON / ____] COUNTY, FLORIDA

COMPLAINT CONTESTING TAX ASSESSMENT OR REFUND DENIAL

Plaintiff alleges:

1. Plaintiff is [FULL LEGAL NAME, ENTITY TYPE IF APPLICABLE, RESIDENCE, COMMERCIAL DOMICILE, AND RECORDS LOCATION].

2. Defendant is the Florida Department of Revenue.

3. This action concerns [ASSESSMENT / REFUND DENIAL] under [IDENTIFY THE TAX STATUTE LISTED IN § 72.011(1)] for [PERIODS].

4. Plaintiff has complied with all applicable registration requirements for the tax as required by Fla. Stat. § 72.011(1)(b).

5. Plaintiff has not initiated a proceeding under Fla. Stat. §§ 120.56, 120.565, 120.569, 120.57, or 120.80(14)(b) concerning the same subject matter.

6. DOR issued the attached [NOPA / NOD / NOR / REFUND DENIAL] dated [DATE].

7. The assessment or refund denial became final on [DATE] under [FLA. ADMIN. CODE R. 12-6.003 OR OTHER CONTROLLING RULE].

8. This action is filed no more than 60 days after finality. The deadline calculation is [____].

9. Venue is proper under Fla. Stat. § 72.011(4) because [SELECT LEON COUNTY OR STATE THE PLAINTIFF'S QUALIFYING RESIDENCE, PRINCIPAL COMMERCIAL DOMICILE, OR REGULAR BOOKS-AND-RECORDS LOCATION]. Plaintiff is ☐ a Florida resident / qualifying Florida business ☐ a nonresident or taxpayer without a Florida commercial domicile, for whom venue is Leon County.

10. Before filing, Plaintiff paid DOR all uncontested tax, penalties, and accrued interest, totaling $[____]. Proof is attached as Exhibit [____].

11. With this complaint, Plaintiff has:

• ☐ tendered $[____], the contested assessment including penalties and accrued interest, into the registry of the Court;
• ☐ filed a cash bond or authorized surety bond for $[____];
• ☐ filed another security arrangement approved by the Court; or
• ☐ attached DOR's written waiver of the contested-amount security requirement.

12. The disputed amounts are:

Count I — [LEGAL OR COMPUTATIONAL ERROR]

13. DOR determined [____].

14. The determination is erroneous because [MATERIAL FACTS, COMPUTATION, AND CURRENT AUTHORITY].

15. The correct result is [____].

Count II — [FACTUAL ERROR]

16. DOR found [____].

17. The evidence establishes [____].

18. Plaintiff requests [____].

Prayer for Relief

WHEREFORE, Plaintiff requests that the Court:

1. determine that the disputed assessment or refund denial is unlawful in whole or in part;
2. determine the correct tax, penalty, interest, refund, or credit;
3. order the appropriate refund or other relief authorized by law; and
4. grant any further relief authorized by Fla. Stat. § 72.011 and controlling tax law.

Signature

Circuit-Court Filing Checklist

• ☐ Confirmed § 72.011 covers the tax and claim
• ☐ Confirmed no Chapter 120 proceeding concerning the same subject matter has been initiated
• ☐ Tax registration requirements satisfied
• ☐ Finality date and 60-day jurisdictional deadline independently calculated
• ☐ Venue selected under § 72.011(4)
• ☐ Uncontested amount paid before filing
• ☐ Contested amount deposited, bonded, secured, or expressly waived in writing
• ☐ Complaint, summons, filing fee, service, and local civil requirements confirmed
• ☐ Assessment or refund denial and proof of prerequisites attached

PART D — JUDICIAL REVIEW OF FINAL AGENCY ACTION

Under Fla. Stat. § 120.68:

1. a party adversely affected by final agency action is entitled to judicial review;
2. review is sought in the appellate district where the agency maintains its headquarters, where a party resides, or as otherwise provided by law;
3. the notice of appeal or petition for review must be filed under the Florida Rules of Appellate Procedure within 30 days after rendition of the order;
4. review is generally confined to the administrative record; and
5. filing for review does not itself stay enforcement of the agency decision.

Appellate-Review Checklist

• ☐ Final agency order and rendition date identified
• ☐ Correct district court of appeal selected
• ☐ Thirty-day deadline calculated under current appellate rules
• ☐ Notice filed with DOR and the district court as current rules require
• ☐ Filing fee and service completed
• ☐ Administrative record and preserved issues identified
• ☐ Need for agency stay or court supersedeas evaluated separately
• ☐ No assumption that the administrative contested-amount stay continues automatically after the final order

SOURCES AND REFERENCES

• Fla. Stat. § 72.011 — Tax contests, election, deadlines, venue, deposits, and security
• Fla. Stat. § 120.80 — Department of Revenue taxpayer-contest proceedings
• Fla. Stat. § 120.68 — Judicial review
• Fla. Stat. § 213.015 — Florida Taxpayer's Bill of Rights
• Fla. Stat. § 213.21 — Informal conferences, compromises, and payment schedules
• Fla. Admin. Code R. 12-6.003 — Informal protest and appeal procedure
• Florida DOR — How to Pay Your Audit Assessment and Notice of Taxpayer Rights, GT-800004 (R. 10/24)