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Technical Assistance and Dispute Resolution

Technical Assistance and Dispute Resolution (TADR) is a sub-process of the Executive Support Process.  It is where taxability determinations are made based on current State tax law and its relation to specific facts.  These determinations result from a disputed agency action, an inquiry by a taxpayer (or its representative), or an inquiry by a Revenue employee.

TADR also provides assistance to the legislature by analyzing the impact of new legislation on current tax law.  Further, this office coordinates and drafts taxation rules for ultimate promulgation in the Florida Administrative Code.

The highly skilled tax specialists in TADR, commonly referred to as tax conferees, include certified public accountants and members of the Florida Bar and are recognized as State tax experts.  Below are brief descriptions of the functions of the TADR process.

Dispute Resolution

  • Informal Conferences.  Case files for disputed agency actions are assigned to TADR tax conferees if resolution is not possible in the assessing processes.  These agency actions can include audit proposed assessments; assessments regarding tax returns or other required filings or billings; and refund denials. Tax conferees hold informal conferences with the taxpayers (or its representatives) to resolve the disputed issues.  After a review of all the applicable law and facts, the Department issues a final determination.  The determination either upholds or withdraws the assessments. When the Department upholds an assessment but believes a compromise is prudent, it can settle all or part of the assessment.  The Department has the statutory authority to compromise tax and interest on a finding of doubt as to liability or collectability.  Penalty can also be compromised based on a finding of reasonable cause.  See Rule 12-6, F.A.C.

Technical Assistance

  • Written Determinations.  Written responses are issued to both internal and external customers who request technical advice on the tax consequences of a specific transaction or activity.  The responses are either binding or non-binding, depending on the nature of the request and the sufficiency of disclosed facts.  See Rule 12-11, F.A.C.
  • Legislative Bill Analysis.  This involves the accurate and timely review of new legislation for the legislative staff.  The tax conferee must determine the impact of new legislation on current tax law.
  • Rule Making.  This involves drafting new rules, holding rule workshops, rule hearings, and keeping up with new legislation and rule promulgation requirements.

Staff

Mark Zych
Director, Technical Assistance and Dispute Resolution
Tammy Miller
Deputy Director, Technical Assistance and Dispute Resolution
Gary Gray
Revenue Program Administrator, Sales Tax
Ann Rix
Revenue Program Administrator, Sales Tax
Robert DuCasse
Revenue Program Administrator, Corporate Income/Documentary Stamp Tax

Contact Information

Technical Assistance and Dispute Resolution
P.O. Box 7443
Tallahassee, Florida 32314-7443

Phone:  850-617-8346    Fax: 850-921-2983

Email:  dortadr@dor.state.fl.us