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Taxes

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

Requesting Advice During an Audit

You can get a legal opinion from the Department of Revenue during an audit. Here's how.

What Is a Request for Technical Legal Advice?

It is a written request addressed to the Department of Revenue's technical staff, asking for an opinion on the application of law to a specific set of facts.

When to Request Technical Legal Advice

When the auditor and taxpayer agree on the facts of an audit case but disagree on how tax law should be applied to the case, they can request a legal opinion from Department of Revenue staff.

Who Can Request Technical Legal Advice?

The auditor and taxpayer can submit the request together or the auditor can request it independently. In either case, you (the taxpayer) will have adequate opportunity to present your position.

You will not waive any of your legal rights when you request technical legal advice.

What Are the Benefits of Requesting Technical Legal Advice?

  • It ensures that tax law is applied fairly and consistently to all taxpayers.
  • By obtaining technical assistance early in the audit, you increase the likelihood of a quick and cost-effective resolution. You may accrue less interest.
  • By taking another look at the facts of the case (prior to submitting the request), you and the auditor may discover relevant facts that resolve the audit issue.
  • If the Department's technical experts agree with your position, the issue is resolved in your favor.
  • If the Department's technical experts agree with the auditor's position, you will receive an authoritative statement of the Department's legal basis for the audit findings.

How Does the Process Work?

  • When the taxpayer and the auditor disagree on a point of law, the auditor will request technical assistance by documenting the relevant facts and the auditor's position.
  • You will receive a copy of the auditor's request. You will have an opportunity to supplement the facts and provide relevant documentation.
  • When an opinion is issued, the auditor will provide you with a copy of the Department's statement.
  • If the opinion is issued after the audit is completed, the Department will make any necessary adjustments to the audit findings.

The Department encourages you to work with your auditor on the request for assistance. Alternatively, you may make an independent request for a Technical Assistance Advisement. Be sure to include a statement that you are being audited on the issue.

For More Information

If you have questions about technical legal assistance or have other audit-related questions, please consult the auditor assigned to your case.

Tax laws are available on the Department's Internet site. You can search the Florida Tax Law Library to find statutes, administrative rules, legislative changes, and more.