Tax Audit Protest and Appeal — Florida

Tax Audit Protest and Appeal (FLORIDA)

Scope: For reemployment assistance tax assessments, use the separate written protest and petition for hearing under Fla. Stat. § 443.141(2)(b); the assessment becomes final 20 days after mailing unless the employer files within that period. The 60-day informal-protest route below is for the covered tax types, not reemployment assistance tax.

Quick-Reference Summary

Part A — Informal Conference Request Letter / Informal Protest

Letterhead

[FIRM OR TAXPAYER NAME]
[________________________________]
[Street address]
[City, FL ZIP]
Telephone: [____]
Email: [________________________________]

Date

[__/__/____]

Recipient

Florida Department of Revenue
Informal Dispute Resolution
PO Box 7443
Tallahassee, FL 32314-7443
Fax: 850-921-2983
Email: [email protected]

Subject

Re: Informal Protest of Notice of Proposed Assessment

I. Taxpayer Information

Taxpayer is a [Florida / foreign] [corporation / LLC / partnership / sole proprietor] doing business in Florida and registered with DOR under Business Partner No. [____]. The undersigned [is the taxpayer / is the taxpayer's authorized representative pursuant to Form DR-835 Power of Attorney, attached].

II. Notice Being Protested

Taxpayer received the Notice of Proposed Assessment issued [__/__/____] (attached as Exhibit A), proposing additional tax of $[____], penalty of $[____], and interest of $[____].

III. Request for Informal Conference

Pursuant to Fla. Stat. § 213.21 and Fla. Admin. Code R. 12-6.003, Taxpayer timely files this informal protest and requests:

☐ Personal conference with TADR specialist (telephone)
☐ Personal conference in Tallahassee, FL (in-person)
☐ Written submission only (no conference)

IV. Required Content of Informal Protest

Per Fla. Admin. Code R. 12-6.003, this protest contains:

V. Brief Statement of Disputed Issues

1. Adjustment [Schedule A-1]: [________________________________]. Legal basis: [Fla. Stat. § ____ / Fla. Admin. Code R. ____].
2. Adjustment [Schedule A-2]: [________________________________].
3. Adjustment [Schedule A-3]: [________________________________].

VI. Authorization

Authorized representative: [________________________________] (Fla. Bar No. [____] / CPA Cert. No. [____]). Form DR-835 Power of Attorney is on file / attached as Exhibit C.

VII. Settlement and Compromise Authority

Taxpayer reserves the right to pursue compromise under Fla. Stat. § 213.21 based on doubt as to liability and/or doubt as to collectibility, and to request an Audit Hold or installment arrangement during the protest pendency.

Signature Block

Respectfully submitted,

_______________________________
[Name]
[Title]
Date: [__/__/____]

Attachments: (A) NOPA; (B) Schedule of protested adjustments; (C) Form DR-835 POA; (D) Supporting documents.

Filing method: ☐ U.S. Mail (certified, RRR) ☐ Fax to 850-921-2983 ☐ Email to [email protected]

Part B — Formal Protest / Chapter 120 Petition

Caption

DOAH Case No.: [_________________ — assigned upon filing]
Audit No.: [_____________________]
Tax Periods: [__/__/____] through [__/__/____]

I. Jurisdiction and Timeliness

This Petition is filed pursuant to Fla. Stat. §§ 72.011, 120.569, 120.57, and 120.80(14) and Fla. Admin. Code R. 28-106. Petitioner has exhausted (or elected to bypass, as permitted) informal protest proceedings. The assessment or denial of refund became final on [__/__/____]. This Petition is filed within 60 days after that date as required by Fla. Stat. § 72.011(2)(a) and is therefore timely. Petitioner ELECTS the DOAH administrative remedy and irrevocably waives the circuit-court remedy under Fla. Stat. § 72.011.

Before filing, Petitioner paid $[____] in uncontested assessed tax, penalty, and accrued interest to [DEPARTMENT] on [__/__/____], as required by Fla. Stat. § 120.80(14)(b)3.a. [If none is uncontested, state that fact and show the calculation.]

II. Statement of Facts

1. Petitioner is a [corporation / LLC] doing business in Florida and registered under Business Partner No. [____].
2. On [__/__/____], DOR issued a Notice of Intent to Audit Books and Records.
3. The auditor conducted fieldwork [in person at Petitioner's offices / by mail / electronically] from [__/__/____] through [__/__/____].
4. On [__/__/____], DOR issued a Notice of Intent to Make Audit Changes (NOI).
5. On [__/__/____], DOR issued the NOPA.
6. On [__/__/____], Petitioner timely filed an informal protest.
7. On [__/__/____], DOR issued a Notice of Decision sustaining the NOPA in whole / in part.
8. [________________________________].
9. [________________________________].

III. Errors of Law

Error No. 1 — [Issue title]

DOR erroneously applied Fla. Stat. § [____] in concluding that [________________________________]. The correct construction is governed by [Fla. Stat. § ____ / Fla. Admin. Code R. ____] and the holding in [Florida case], [citation].

Error No. 2 — [Issue title]

[________________________________]

Error No. 3 — [Issue title]

[________________________________]

IV. Errors of Fact

Fact Error No. 1. DOR's audit findings assert that [________________________________], but the documentary evidence at Exhibit D establishes that [________________________________].

Fact Error No. 2. [________________________________].

V. Requested Relief

Petitioner respectfully requests that DOAH:

1. Recommend that DOR's Notice of Decision be set aside in its entirety;
2. Alternatively, recommend reduction of the assessment to $[____];
3. Recommend abatement of penalties for reasonable cause;
4. Award such other relief as the Administrative Law Judge deems just and proper.

VI. Burden of Proof and Standard of Review

Under Fla. Stat. § 120.80(14)(b)2, the DOR assessment is presumed correct upon a prima facie showing, and Petitioner bears the burden of proving the assessment incorrect by a preponderance of the evidence. Petitioner has met that burden as set forth herein and in the exhibits.

VII. Evidence Offered

VIII. Request for Hearing

☐ Formal hearing under § 120.57(1) (disputed material facts)
☐ Informal hearing under § 120.57(2) (no disputed material facts; legal issues only)
☐ Hearing by videoconference / in Tallahassee or [city]

IX. Settlement Authority

Petitioner is amenable to settlement pursuant to:

☐ Fla. Stat. § 213.21 compromise (doubt as to liability and/or collectibility)
☐ Mediation under Fla. Admin. Code R. 28-106.111
☐ Audit Hold pending DOAH proceedings

Signature Block and Verification

Under penalties of perjury, I declare that I have read the foregoing Petition and that the facts stated in it are true.

Executed at [City], Florida, on [__/__/____].

_______________________________
[Petitioner or authorized representative]
[Printed name and title]
Florida Bar No. / CPA No.: [____]

Filing: Original to Agency Clerk, Florida Department of Revenue, P.O. Box 6668, Tallahassee, FL 32314-6668. DOR will forward to DOAH.

Part C — Appellate Review Cover Letter (Agency Final Order)

Letterhead

[FIRM NAME]

Date

[__/__/____]

Recipient

For filing: Florida Department of Revenue, Office of the General Counsel, [CURRENT AGENCY FILING ADDRESS]

Copy and appellate filing fee for: Clerk of [DISTRICT COURT OF APPEAL WITH JURISDICTION], [COURT ADDRESS]

Confirm the filing and copy recipients under the current Florida Rules of Appellate Procedure before sending this letter and the notice.

Re: Notice of Appeal — Final Order of Florida Department of Revenue

I. Parties

II. Decision Being Appealed

Final Order of the Florida Department of Revenue rendered [__/__/____] in DOR Case No. [____] / DOAH Case No. [____], assessing tax of $[____], penalty of $[____], and interest of $[____] for tax periods [____].

III. Timeliness Statement

Pursuant to Fla. Stat. § 120.68(2)(a) and Fla. R. App. P. 9.110, this Notice of Appeal is filed within 30 days of the rendition of the Final Order and is therefore timely. The notice is filed with the Department and a copy, with the required filing fee, is sent to the appropriate District Court of Appeal.

IV. Statement of Issues

1. Whether DOR's Final Order is supported by competent substantial evidence.
2. Whether DOR erred as a matter of law in interpreting Fla. Stat. § [____] / Fla. Admin. Code R. [____].
3. Whether DOR's Final Order improperly rejected the ALJ's findings of fact contrary to Fla. Stat. § 120.57(1)(l).
4. [________________________________].

V. Standard of Review

Findings of fact are reviewed for competent substantial evidence. Questions of law, including the meaning of a state statute or agency rule, are reviewed de novo. Courts may not defer to an agency’s interpretation of either. Fla. Const. art. V, § 21.

VI. Relief Requested

Appellant respectfully requests that the Court:

1. Reverse the DOR Final Order;
2. Remand with instructions to enter an Order canceling the assessment;
3. Award costs and attorney's fees as authorized by Fla. Stat. § 57.105 / § 120.595; and
4. Grant such other relief as the Court deems just.

Signature Block

Respectfully submitted,

_______________________________
[Counsel of record]
Florida Bar No. [____]
[Firm name and address]
Counsel for Appellant
Date: [__/__/____]

Filing checklist: Notice of Appeal; $300 district court of appeal filing fee (Fla. Stat. § 35.22(2)(a)); file and serve the notice and copies as the current Fla. R. App. P. 9.110 requires; calendar the record and initial-brief deadlines under the current rule.

Part D — Pre-Filing Checklist

Notice and calendaring
☐ NOPA received date diaried: [__/__/____]
☐ 60-day informal protest deadline calendared with 7-day buffer: [__/__/____]
☐ 60-day Chapter 120 petition deadline after Notice of Decision calendared: [__/__/____]
☐ 30-day Notice of Appeal deadline (DCA) calendared (post-Final Order)
☐ Copies of all notices retained with certified mail envelopes

Authority and authorization
☐ Form DR-835 Power of Attorney signed and filed
☐ Authorized representative's Florida Bar / CPA license verified
☐ Conflict check completed

Records gathering
☐ Auditor's workpapers and adjustment schedules obtained
☐ DOR online account transcripts pulled
☐ Resale Certificates (DR-13), Consumer's Certificate of Exemption (DR-14) compiled
☐ Sales journals, GL, source documents assembled
☐ Federal corporate return and any IRS audit reports collected

Legal analysis
☐ Fla. Stat. and Fla. Admin. Code provisions identified for each contested adjustment
☐ DOAH and DCA decisions reviewed (use Florida Tax Review and West Florida Tax)
☐ Statute of limitations under Fla. Stat. § 95.091 verified; tolling under § 213.345 evaluated
☐ Reasonable cause penalty waiver under Fla. Stat. § 213.21(3) analyzed
☐ Election of remedies (DOAH vs. circuit court) analyzed under § 72.011
☐ For DOAH, uncontested assessed amounts paid before filing under § 120.80(14)(b)3.a; payment proof attached
☐ For circuit court, uncontested assessed amounts paid and contested assessment tendered to the court registry or secured under § 72.011(3), accounting for any written waiver

Settlement considerations
☐ Settlement under Fla. Stat. § 213.21 evaluated (doubt as to liability or collectibility)
☐ Audit Hold requested where appropriate
☐ Voluntary Disclosure Agreement evaluated for additional periods

Filing mechanics
☐ Informal protest sent via certified mail RRR to PO Box 7443
☐ Email/fax confirmation retained (if filed electronically)
☐ Personal conference requested in writing
☐ Calendar entry for DOR acknowledgment (~30 days)
☐ Chapter 120 petition (if filed) sent to DOR Agency Clerk

Sources and References

• Fla. Const. art. V, § 21: https://www.flsenate.gov/laws/constitution#A5S21
• Florida DOR Form GT-800004, How to Pay Your Audit Assessment and Notice of Taxpayer Rights: https://floridarevenue.com/Forms_library/current/brochure/gt800004.pdf
• Florida DOR Taxpayer Bill of Rights and Audit Process: https://floridarevenue.com/taxes/taxesfees/Pages/audits.aspx
• Division of Administrative Hearings (DOAH): https://www.doah.state.fl.us
• First DCA: https://www.1dca.flcourts.gov
• Fla. Stat. §§ 72.011, 95.091, 120.569, 120.57, 120.68, 120.80(14), 213.21, 213.345
• Fla. Admin. Code R. 12-6.003 (informal protest); R. 28-106 (DOAH uniform rules)
• Form DR-835, Power of Attorney and Declaration of Representative: https://floridarevenue.com/Forms_library/current/dr835.pdf
• Florida Bar Journal, Representing Clients Before the DOR and in State Tax Litigation: https://www.floridabar.org/the-florida-bar-journal/representing-clients-before-the-dor-and-in-state-tax-litigation/