PETITION FOR FORMAL ADMINISTRATIVE HEARING

To Contest a State Tax Assessment Issued by the Florida Department of Revenue

(“Petition”)

TABLE OF CONTENTS

I. Document Header
II. Definitions
III. Operative Provisions
IV. Representations & Warranties
V. Covenants & Restrictions
VI. Default & Remedies
VII. Risk Allocation
VIII. Dispute Resolution
IX. General Provisions
X. Execution Block

[// GUIDANCE: This template is designed for use in challenging a Notice of Proposed Assessment (“NOPA”) or other final assessment issued by the Florida Department of Revenue (“DOR”). It tracks the procedural and substantive requirements of Chapters 72, 120, and 213, Florida Statutes, and Division of Administrative Hearings (“DOAH”) rules. Practitioners should tailor all bracketed items and confirm deadlines.]

I. DOCUMENT HEADER

1.1 Parties
(a) Petitioner: [TAXPAYER LEGAL NAME], a [legal entity type / individual], with its principal place of business/residence at [address] (“Petitioner”).
(b) Respondent: State of Florida, Department of Revenue, c/o Office of the General Counsel, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32399 (“Respondent” or “DOR”).

1.2 Recitals
(a) On [ASSESSMENT DATE], DOR issued NOPA No. [number] assessing [TAX TYPE] in the principal amount of $[amount] for the period [TAX PERIOD] (“Assessment”).
(b) Petitioner timely filed an informal protest pursuant to § 213.21, Fla. Stat., which was [denied / partially granted] on [date].
(c) Pursuant to §§ 72.011 & 120.57, Fla. Stat., Petitioner seeks a formal administrative hearing before DOAH to contest the Assessment.

1.3 Effective Date and Jurisdiction
This Petition is deemed filed on the date stamped received by DOAH (“Effective Date”) and is governed exclusively by the laws of the State of Florida.

II. DEFINITIONS

For purposes of this Petition, the following terms have the meanings set forth below. Defined terms appear capitalized throughout and may be used in singular or plural form.

“Assessment” – The tax liability, penalties, and interest asserted in NOPA No. [number] issued to Petitioner.

“Burden of Proof” – The obligation imposed on Petitioner under § 120.57(1)(e), Fla. Stat., to prove by a preponderance of the evidence that the Assessment is erroneous.

“Collection Stay” – The statutory suspension of enforced collection pursuant to § 213.21(4), Fla. Stat., conditioned on the posting of adequate security.

“DOAH” – Florida Division of Administrative Hearings.

“Evidence Package” – All documentary, testimonial, and demonstrative evidence Petitioner intends to introduce at the final hearing.

“Parties” – Collectively, Petitioner and Respondent.

III. OPERATIVE PROVISIONS

3.1 Request for Hearing
Petitioner requests assignment of the matter to an Administrative Law Judge (“ALJ”) and issuance of a scheduling order under Rule 28-106.206, Fla. Admin. Code.

3.2 Grounds for Relief
(a) Legal Error: DOR misapplied [statutory/regulatory citation].
(b) Factual Error: DOR overstated taxable base by [explanation].
(c) Penalties: Penalties are unwarranted under § 213.21(3), Fla. Stat., due to reasonable cause.

3.3 Relief Sought
Petitioner prays for:
(i) A determination that the Assessment is [reduced / abated] in its entirety;
(ii) Refund or credit of any amounts paid;
(iii) Cancellation of related penalties and interest; and
(iv) Costs as authorized by § 120.595, Fla. Stat.

3.4 Conditions Precedent
Petitioner has satisfied all prerequisite administrative steps, including timely protest and payment or posting of security in the amount of $[amount] on [date].

3.5 Performance Standards and Deadlines
(a) Petitioner shall serve its Evidence Package no later than [30] days before the final hearing.
(b) Respondent shall respond pursuant to Rule 28-106.204 within [20] days of service of this Petition.

IV. REPRESENTATIONS & WARRANTIES

4.1 Petitioner represents and warrants that:
(a) It is the entity named in the Assessment and has standing;
(b) All factual statements herein are true and correct to the best of Petitioner’s knowledge;
(c) The Petition is filed in good faith and not for delay.

4.2 Survival
The representations and warranties survive dismissal or final order solely for purposes of any award of costs or sanctions.

V. COVENANTS & RESTRICTIONS

5.1 Cooperation
Petitioner covenants to cooperate in discovery per Rules 28-106.206–.213.

5.2 Notice Obligations
Each Party shall provide prompt written notice of any related judicial or administrative proceeding affecting this matter.

5.3 Prohibition on Assignment
Neither Party may assign rights or obligations arising out of this Petition without prior written consent of the ALJ.

VI. DEFAULT & REMEDIES

6.1 Events of Default
(a) Failure of Petitioner to appear at duly noticed hearings;
(b) Failure of either Party to comply with discovery orders;
(c) Failure to post/maintain required security for Collection Stay.

6.2 Remedies
(a) Upon Petitioner’s default, the ALJ may enter an order of dismissal with prejudice.
(b) Upon Respondent’s default, the ALJ may deem the Assessment invalid and award appropriate relief.
(c) Attorney’s Fees: Prevailing Party may seek fees under § 120.595, Fla. Stat.

VII. RISK ALLOCATION

7.1 Burden of Proof (Indemnification Analogue)
Petitioner acknowledges and accepts the statutory Burden of Proof regarding the Assessment; DOR bears the burden only with respect to penalties.

7.2 Limitation of Liability
Liability of either Party is capped at the amount of the Assessment plus statutory interest.

7.3 Force Majeure
Deadlines may be tolled for events beyond a Party’s reasonable control (e.g., natural disasters, government shutdowns) upon motion and ALJ order.

VIII. DISPUTE RESOLUTION

8.1 Governing Law
This Petition and all proceedings are governed by Florida law, including Chapters 72, 120, and 213, Fla. Stat., and DOAH procedural rules.

8.2 Forum Selection
Exclusive venue lies with DOAH, Tallahassee, Florida.

8.3 Arbitration
No arbitration is available; statutory administrative process is mandatory.

8.4 Jury Waiver
Any subsequent judicial review under § 120.68, Fla. Stat., shall be conducted without a jury to the extent permitted by law.

8.5 Injunctive Relief / Collection Stay
Collection of the Assessment is stayed upon Petitioner’s posting of security acceptable to DOR, as provided in § 213.21(4), Fla. Stat.

IX. GENERAL PROVISIONS

9.1 Amendments
This Petition may be amended only by leave of the ALJ pursuant to Rule 28-106.202.

9.2 Severability
If any provision is declared invalid, remaining provisions continue in full force.

9.3 Integration
This Petition, together with any attachments and schedules, constitutes the complete statement of Petitioner’s claims.

9.4 Electronic Signatures
Signatures transmitted electronically shall be deemed originals under § 668.001, Fla. Stat.

X. EXECUTION BLOCK

IN WITNESS WHEREOF, Petitioner, by and through undersigned counsel, respectfully submits this Petition on the Effective Date.
text
PETITIONER:

[NAME & TITLE OF AUTHORIZED REPRESENTATIVE]
[Entity Name]

COUNSEL FOR PETITIONER:

[ATTORNEY NAME], Esq.
Florida Bar No. [Bar #]
[Law Firm]
[Address]
[Telephone] | [Email]

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true and correct copy of the foregoing Petition was served via [method] on the Florida Department of Revenue, Office of the General Counsel, on this _ day of _, 20__.

[ATTORNEY NAME]
[// GUIDANCE: Attach supporting exhibits—e.g., NOPA, protest correspondence, security confirmation—as numbered schedules. Verify service requirements under Rule 28-106.110. Consider concurrently filing a Motion for Stay if security has not yet been posted.]