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Florida Tax Audits

Your rights during
an audit

What to expect
from an audit

Requesting advice

How to pay your audit

Sampling and your audit

Non-statistical
sampling booklet

Auditing in an electronic environment
(e-Auditing)

e-Auditing booklet

How to Pay Your Audit Assessment and Notice of Taxpayer Rights

Every taxpayer has the right to request a review of his or her audit results. Please carefully read this information and the time limits outlined. If you do not send payment or exercise your right to a formal or informal review, collection action will begin as soon as the assessment becomes final. You may contact Case Processing at 850-922-5923 regarding your rights or the status of your audit.

Paying Your Audit Assessment

If you agree with the audit assessment, making full payment of the complete tax balance will stop the accrual of additional interest charges through the postmark date of your payment. Otherwise, additional daily interest will continue to accrue as indicated on the Notice of Proposed Assessment (NOPA) or the latest Department of Revenue notice you received. Full or partial payment of your audit assessment can be made at any time without jeopardizing your protest rights. Department policy requires that the agreed upon portion of tax, interest, and penalty be remitted at the time of protest of the audit assessment. If you are unable to make full payment within the time stated on your notice, please contact Case Processing at 850-922-5923.

Your Payment

  • When paying your audit assessment, you can help assure proper processing of your payment by:
  • Making your check or money order payable to the Florida Department of Revenue.
  • Including the audit number and tax type on your payment.
  • Including any additional daily interest charges to the balance due.
  • Attaching your check or money order to the coupon provided with the most recent notice that you have received from the Department. If a coupon was not provided, attach your remittance to a copy of the most recent notice that you have received.
  • Mailing your payment (DO NOT SEND CASH) in the enclosed envelope or sending it to: Department of Revenue, P.O. Box 5139, Tallahassee FL 32314-5139.

Do not include your audit payment with other Department of Revenue payments. Please use the self-addressed envelope provided for your convenience.

Failure to properly identify your payment as an audit payment could cause:

  • The issuance of additional penalty and interest billings, if your payment is improperly identified as a monthly sales tax remittance; or
  • The transfer of your audit account to collections resulting in costly complication; or
  • The filing of a tax warrant in error.

What if I do not agree with the audit results?

If you do not agree with the audit assessment, you can:

  • Submit a written informal protest to the Department; or
  • Submit a written formal protest by petitioning for review by the Division of Administrative Hearings or by filing an action in circuit court.

Informal Protests

What is an informal protest?
An informal protest is an objection to an assessment filed with the Department. For informal protests, a taxpayer may serve as his or her own representative. At the taxpayer's request, a meeting or conference may be held in Tallahassee or by telephone.

What is the deadline for filing an informal protest?
The deadline is 60 days from the date that the Notice of Proposed Assessment (NOPA) was issued. However, an extension to file may be granted. The request for an extension and the reason it is needed must be filed within 60 days of the date the NOPA was issued. Extension requests should be sent to Compliance Support, P.O. Box 5139, Tallahassee FL 32314-5139. Or you can fax your request to Compliance Support at 850-922-6168, with the original timely sent by mail.

What information should be included in a written informal protest?
The written informal protest must include:

  • The taxpayer's name, address, and federal employer identification number (where appropriate).
  • The type and dollar amount(s) of tax, interest, or penalty challenged.
  • The period covered under the assessment and the amount of tax protested.
  • A schedule of the protested adjustments.
  • A statement of factual and legal grounds for the objection, and any contested factual issue.
  • A description or copy of the assessment.
  • A statement of whether a personal conference with a Department specialist is needed.

Where should I send the informal protest request?
The original protest should be mailed to Compliance Support, P.O. Box 5139, Tallahassee FL 32314-5139. Or, you can fax your protest to Compliance Support at 850-922-6168, with the original timely sent by mail.

What happens after my protest is received?
After it is received, your protest will be reviewed for possible resolution. If resolution is not possible, you will receive written confirmation that your protest has been forwarded to Technical Assistance and Dispute Resolution. You will be contacted when the informal review begins. After a review of the audit file and your protest, a Notice of Decision (NOD) will be issued. The assessment becomes final upon issuance of the NOD.

What if I still disagree?
The NOD will explain any rights available. These rights include filing a Petition for Reconsideration, filing a petition for review by the Division of Administrative Hearings (DOAH) or filing an action in circuit court or the district court of appeal. Please note that interest continues to accrue during the protest period.

For additional information, see Rule 12-6.003, Florida Administrative Code.

Formal Protests

What is a formal protest?
A formal protest is an objection to an assessment that is filed and decided by the Division of Administrative Hearings (DOAH) or by a circuit court. When filing a formal protest, payment is required of any taxes, penalties, and accrued interest not being contested. You may file either a DOAH protest or an action in circuit court.

I. FORMAL PROTEST UNDER THE ADMINISTRATIVE PROCEDURES ACT, CHAPTER 120, FLORIDA STATUTES

What is the deadline for filing a petition for a formal hearing?
The deadline is 120 days from the date the Notice of Proposed Assessment was issued, unless an informal protest was filed. If a Notice of Decision (NOD) was issued through informal protest procedures, the petition must actually be received by the Department (not postmarked) within 60 days from the date on the NOD. There are no provisions for extending the time to file a petition for a formal hearing.

What information should be contained in a petition for formal hearing?
Each petition should be printed, typewritten, or otherwise duplicated in legible form on standard letter-size white paper. Unless printed, the impression should be on one side of the paper and lines should be double-spaced and indented. All petitions should contain:

  • The name and address of each agency affected and each agency's file or identification number, if known.
  • The name and address of the petitioner or petitioners, and an explanation of how their substantial interests will be affected by the agency determination.
  • A statement of when and how the petitioner received notice of the agency decision or intent to render a decision.
  • A statement of all disputed issues of material fact. If there are none, the petitioner must so indicate.
  • A concise statement of the ultimate facts alleged, as well as the rules and statutes which entitle the petitioner to relief.
  • A demand for relief to which the petitioner deems entitled.
  • Other information which the petitioner contends is material.

Where should I send a petition for a formal Division of Administration hearing?
Send your petition to Office of the General Counsel, Department of Revenue, P.O. Box 6668, Tallahassee FL 32314-6668. Or, you can fax it to the Office of the General Counsel at 850-488-7112 and send the original by mail. The fax date will be considered the date filed.

What happens after my formal hearing petition is received?
After receiving the petition, the agency will either accept or deny it. If accepted, the agency will conduct the hearing through the agency head, his designee, or assigned person authorized by section 120.57(1)(a), Florida Statutes, or other authority; or request that a hearing officer from the Division of Administrative Hearings (DOAH) be assigned to conduct the hearing and issue a recommended order. A petition may be denied if the petitioner does not adequately state the material facts, or if the petition is untimely. The agency will promptly give written notice to the parties of the action taken, and will state its reasons for that action. If the agency elects to request that a DOAH hearing officer be assigned to conduct the hearing, the agency will forward the petition (and all materials filed with the agency) to DOAH. Parties will be notified either personally or by mail of any final order issued by the Department.

What if I still disagree?
If you still disagree, your appeal must be filed with the appropriate Florida district court of appeals.

For additional information, see section 120.80, Florida Statutes.

II. FORMAL PROTEST IN CIRCUIT COURT

What is the deadline for filing an action in circuit court?
The deadline is 120 days from the date the Notice of Proposed Assessment was issued, unless an informal protest was filed. If a Notice of Decision (NOD)was issued through informal protest procedures, the complaint must be filed with the clerk of the court (not postmarked) within 60 days from the date on the NOD. There are no provisions for extending the time to file an action in circuit court.

What is required when filing an action in circuit court?
You are required to pay the Department any uncontested taxes, penalties, and accrued interest. You must either pay into the registry of the court or post a cash or surety bond for any contested portion of the assessment, including penalties and interest, unless this requirement is waived in writing by the executive director of the Department.

Where do I file an action in circuit court?
Taxpayers who are residents of Florida should file an action either in the Second Judicial Circuit Court or in the circuit court in the county where the taxpayer resides or maintains principal commercial domicile. Taxpayers who are not residents of Florida or who do not maintain a commercial domicile in this state should file their actions in the Second Judicial Circuit Court.

What if I still disagree?
After receiving a decision from the circuit court, if you still disagree, your appeal must be filed with the appropriate Florida district court of appeal.

For additional information, see s. 72.011, F.S.

Actions in District Court of Appeals

You may contest a Notice of Decision or a Notice of Reconsideration in the appropriate district court of appeal by filing a Notice of Appeal meeting the requirements of Rule 9.110, Florida Rules of Appellate Procedure, with the Office of the General Counsel, Department of Revenue, P.O. Box 6668, Tallahassee FL 32314-6668, and with the clerk of the appropriate district court of appeal, accompanied by the applicable filing fee. The Notice of Appeal must be filed within 30 days of the Notice of Decision.

For additional information, see s. 120.68, F.S.

What is the Role of the Taxpayer Rights Advocate?

The Taxpayer Rights Advocate facilitates the review and resolution of taxpayer problems and complaints not remedied through normal administrative procedures. (It is not a substitute for informal protest procedures.) Your requests for assistance in tax disputes and complaints regarding unsatisfactory treatment by Department employees may be forwarded to the Taxpayer Rights Advocate by calling 850-488-2321 or writing the Taxpayer Rights Advocate at P.O. Box 5906, Tallahassee FL 32314-5906.