by Fresh Start Tax | Aug 5, 2013 | Florida Sales Tax
If you have a need to reach out to a Former State of Florida Sales Tax Auditor contact Fresh Start Tax LLC and you can speak directly to Frank Lamantia.
Frank A. Lamantia is a Former State of Florida Sales Tax Auditor.
Frank earned a Bachelor of Science in Accounting from the Franciscan University of Steubenville in 1973 with a major in Accounting and a minor in Business Administration and Economics.
Former Sales and Use Tax Auditor for the Florida Department of Revenue while employed with the Florida DOR achieved the following awards:
- Davis Productivity Award of Distinction,
- Florida DOR Distinguished Service Award,
- Florida DOR Certificate of Excellence,
- Florida DOR Certificate of Appreciation,
- Florida DOR Special Recognition and the Florida DOR Super Star Award.
Frank began his accounting career in 1973 with Wheeling Pittsburgh Steel Corporation in the corporate headquarters in Wheeling, West Virginia as an Internal Auditor and then as an Accounting Supervisor at the Steel Making Division in Steubenville, Ohio.
Frank continued with his accounting career with the State of Florida, Division of Treasury in 1985 as an Accountant Supervisor, Florida State University in 1987 as an Accounting Supervisor, Florida Attorney General in 1990 as an Assistant Finance & Accounting Director.
Frank then began his sales tax career in 1994 with the Florida Department of Revenue Coral Springs Florida Service Center. Frank also worked at the Fort Myers Florida and Orlando Florida Service Centers.
Frank continued his sales tax career with the Florida out-of-state office, the Atlanta Service Center in 2001.
From 1994 to 2001 Frank worked in the Florida Service centers of Coral Springs, Fort Myers and Orlando
Frank conducted numerous audits of large multi-state corporations as well as small and medium size corporations, partnerships and sole proprietorships while working as a Florida in-state auditor.
From 2001 until 2010 Frank worked in the Florida out-of-state office of Atlanta, Georgia. Frank conducted numerous audits of large multi-state corporations as well as small and medium size corporations, partnerships and sole proprietorships that maintained their books and records in Georgia, Tennessee, Mississippi, Alabama, North Carolina and South Carolina.
Frank proudly served in the United States Army from 1967 through 1969 as a Specialist 5 Processing Coordinator in The Pentagon, Washington, DC.
If you need state of Florida sales tax help of any type contact us today so we could completely resolve your state of Florida IRS tax problem.
Former State of Florida Sales Tax Auditor – Fresh Start Tax LLC
by Fresh Start Tax | Jul 24, 2013 | Florida Sales Tax, Tax Help
Call former government agents to help you with any sales tax problem you are having. Affordable Experts!
We can represent you for sales tax audit, owing back money with the state of Florida and/OR help rectify your problem in full. We are A FULL service firm.
If you are engaging in a Florida State sales tax problem contact us today and we can give you a free initial tax consultation, yes free advise, on how to handle a sales and use tax audit or explain to you how can you can help negotiate a tax warrant lien with Florida sales and use tax division.
If you owe money to Florida Sales Tax
The Florida Department of Revenue is authorized by law to publish a list of the names of taxpayers who have large unresolved tax liabilities.
These taxpayers, businesses or corporation that have failed to pay or arrange to pay their debt, despite repeated attempts by the Department of Revenue to collect the amount due. Some of these businesses may find themselves involved in a criminal investigation because Florida sales tax investigators refer repeat offenders to the criminal division for criminal prosecution.
By Law, they can publish the names of Sales and Use Tax Offenders
The names were selected according to the following criteria:
- Taxpayers who have unsatisfied tax warrants or liens totaling $100,000 or more, and
- In counties where no taxpayer has warrants or liens totaling $100,000, the two taxpayers with the highest amount of warrants or liens are included.
- Taxpayers who are in bankruptcy, who have entered into and are current on a stipulated payment agreement, or who have in place a payment agreement with the Department, are excluded.
Public Record
The warrant or lien is a public record filed with the Clerk of Court or other government office in the county where the taxpayer is located.
The list is published according to section 213.053(19), Florida Statutes.
The list will be updated every 30 days.
If your name or business name appears on the list and you want to resolve your tax liability, contact your local Department of Revenue service center.
You must do one of the following:
1. Pay the amount in full,
2. Enter a stipulated payment agreement,
3.Provide information to prove the amount on the warrant is not due.
The Collection Process of a Warrant or Lien
The Department of Revenue begins the collection process when a taxpayer fails to file a return, fails to make a payment, underpays the amount due, files late, pays late, or owes additional money that was discovered in an audit.
A delinquency notice (Notice of Delinquency) is issued when a return is not filed and a bill (Notice of Amount Due) is issued when a return is filed late or additional money is due.
The delinquency notice issued to a taxpayer indicates a return has not been filed, while the initial bill contains a breakdown of the additional amount due.
It is extremely important to take prompt action for resolution when you receive a billing or delinquency notice.
Penalties and interest
Penalties and interest continue to accumulate until the entire amount of the tax is paid. If the debt remains unpaid for 90 days, the Department will charge a 10% administrative collection processing fee to cover the costs of collecting the debt.
Failure to resolve your debt may result in your account being sent to a private collection agency.
If your account is sent to a private collection agency and the debt includes reemployment tax (formerly known as unemployment tax), you will be charged a separate fee by the collection agency.
The quickest way to resolve a bill is to pay it online. If you cannot pay this bill in full you should contact us today to hear your various tax options and solutions on how to remedy this problem.
If a delinquency notice is received, it is important to file the missing return(s) and pay the tax as soon as possible.
If a taxpayer is already enrolled for e-file and pay, they need to submit the missing returns and payments as they normally would. If not currently on e-file, enrollment for e-Services is easy.
If you do not owe the State Tax
A taxpayer who believes they received a delinquency notice in error, disagrees with the billing amount due, or has already filed or paid the return or billing in question, should contact the Department immediately to resolve the issue.
Failure to respond timely may result in further enforcement actions which could include: filing liens against property, freezing bank accounts, and revoking sales tax registration and other professional licenses.
What to do if it’s not possible to pay in full
If it’s not possible to pay in full, contact the Department by calling your local service center or the 800 number and requesting a stipulated time payment agreement. The taxpayer will be required to provide financial documents that support their inability to pay the debt in full.
They should also be prepared to pay a minimum of 25 percent down and the full balance within a year. If you cannot pay this 25% down there are other options available. By contacting us we can go over some different options for you.
Taxpayer Rights Advocate
The Taxpayer Rights Advocate helps resolve taxpayer problems and complaints not solved through normal channels. Read the Florida Taxpayer’s Bill of Rights. If a taxpayer believes that they have not been treated fairly by Department employees, they should try to resolve the issues/problems through normal channels.
If this has already been done but the taxpayer still believes the Department has not addressed the concerns, contact the Taxpayer Rights Advocate at 850-617-8168 or write to:
Taxpayer Rights Advocate
Department of Revenue
P.O. Box 5906
Tallahassee FL 32314-5906
How Are Taxpayers Selected for Audit?
The methods for selecting a business or individual to audit vary from tax to tax.
Here are some examples of sources we use to identify a potential audit candidate:
1. Internal Revenue Service information.
2. Information sharing programs with other states and state agencies.
3. Computer-based random selection.
4. Analysis of Florida tax return information.
5. Business publications, periodicals, journals, and directories.
What Types of Records Will I Need to Provide?
When we notify you of our intent to audit, we will also tell you what records you will need to provide.
The types of records may include, but are not limited to:
- General ledgers and journals
- Cash receipt and disbursement journals
- Purchase and sales journals
- Sales tax exemption or resale certificates
- Other documentation to verify amounts entered on tax returns.
You must keep your records for three years since an audit can extend back that far.
The Department may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment. Florida sales tax feels that this may be a criminal tax problem there will be no statute.
We are comprising tax attorneys, tax lawyers, certified public accountants with over 206 years of professional tax experience. We are A+ rated by the Better Business Bureau and have been in private practice since 1982. You can contact us today for a free initial tax consultation.
Florida Sales Tax – Audits, Tax Warrants Liens – Tax Help – Free Tax Guidance
by Fresh Start Tax | Jul 24, 2013 | Florida Sales Tax, Tax Help
Use Former Agents to provide your most affordable and expert tax audit defense.
Florida Department of revenue sales tax and use tax audits are up from previous years. The reason is simple, the state of Florida needs money and the easiest way to collect it is from auditing taxpayers in the state of Florida.
As a general rule, a tax auditor is worth six times their salary in additional money to the State, so only makes sense for the Florida Department of revenue to conduct more and more tax audits.
Florida Department of revenue tax audit guides
Many people are bit surprised to find out that the Florida Department of revenue actually puts out tax audit guides so taxpayers, businesses and corporations can understand how the Department of revenue conducts their tax audits.
Taxpayers may use audit guides to help to understand sales tax issues likely to surface relating to the industry, and relevant laws, court cases, and other technical documents. Even for taxpayers not going through tax audits it will benefit them tremendously just to understand how the Florida Department of revenue audit procedures work.
These are a very valuable tool.
You can call us today to learn more about a Florida Department of revenue sales tax audit guide.
These tax audit guides are not available for all industries and businesses please find below a list of the applicable industries the guides are related to.
Available tax audit guides for given industries
1. Aircraft Dealer,
2. Boat Dealer,
3. Commercial Rental Guide
4. Construction / Real Property Contractor,
5. Convenience Store
6. Grocery Store
7. Hotel / Transient Rental Manufacturers
8. Motor Vehicle Dealer
9. Repair of Tangible Personal Property
10. Restaurants and Bars
11. Retailer / Wholesaler
12. Transportation
As you can see the 12 industries noted above are larger revenue producers for a Florida Department of revenue.
Why were you Audited by the Florida Department of Revenue
There are a variety of reasons why the Florida Department of revenue is pulling your tax return for a tax audit. You may ask the Florida Department of revenue auditor the reason for your tax audit. Some of them may tell you others may keep a secret.
But there is no reason for them not to explain why the state has pulled your return for a Florida revenue audit.
As a general rule the reasons are the following:
- Enforce Florida tax laws uniformly across all industries,
- Deter tax evasion o businesses and corporations in the state of Florida,
- Promote voluntary compliance among all taxpayers. Sometimes they pull your tax return just because they think you’re cheating.
Other Reason for Tax Audits
You should also know that many times they have received tips from disgruntled employees or customers. Many times these can lead to criminal enforcement.
Be careful who knows your business.
You would also be surprised the number of spouses that turn the other spouse in to both the Internal Revenue Service answer the Florida Department of revenue simply for a revenge factor.
Only one percent of all tax returns are audited by the Florida Department of revenue and much of that is due to a limited manpower.
The Florida Department of revenue tries to take the biggest and the largest offenders and make examples of those businesses or companies by making sure much press is written to ensure compliance from other taxpayers in the state of Florida.
It is very commonplace to see an article at lease once a month in the local newspaper about a criminal prosecution that has taken place within the state of Florida to promote fear within taxpayers and the industry.
The state of Florida audits some returns to verify accuracy and evaluate compliance. Audits do not always result in the taxpayer owing additional tax, penalty or interest.
The auditor may adjust a credit carryover or correct distribution without assessing additional tax. The auditor may even determine that a refund is due.
Selected for a Sales or Use Tax Audit?
The methods for selecting a business or individual to audit vary from tax to tax.
Here are some examples of sources the state of Florida use to identify a potential audit candidate:
1. Internal Revenue Service has provided various information that it feels a state of Florida should look at.
Many times when the Internal Revenue Service picks up an audit for federal reasons and they find flagrant violations of tax laws they will notify the state of Florida. These are common practices among government agencies
2. Information sharing programs with other states and state agencies.
3. Computer-based random selection.
4. Analysis of Florida tax return information. There are certain standards used by the state of Florida in which taxpayers fall within the normal median ranges. Once taxpayers fallout of these ranges it notifies the computer will be reviewed by an agent were decision is made to conduct a tax audit.
5. Business publications, periodicals, journals, and directories. From time to time the state wants to make sure certain industries are within tax compliance of the Florida Department of revenue tax guides and will take a certain industries and widespread sales tax audits to find out trends. Many these audits come up no change.
What types of records will need to be provided?
When the state of Florida lets you know of their tax audit intent, they will also tell you what records you will need to provide. They will always send out a document request so you know exactly the records that will be expected during your tax audit. There is no set procedure and every auditor uses their own judgment to make these determinations.
The types of records may include, but are not limited to:
- General ledgers and journals
- Cash receipt and disbursement journals
- purchase and sales journals
- Sales tax exemption or resale certificates
Record keeping for the State of Florida
You must keep your records for three years since an audit can extend back that far. This is also the same advice given to you by the Internal Revenue Service.
The Department may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.
These are usually omissions of tax of over 25%.
There are no statutes for criminal violations.
Make sure you Communicate and Meet Deadlines with the auditor.
After the State of Florida Department of revenue sends you a Notice of Intent to Audit Books and Records, the auditor will work with you to set a date to begin the audit.
It is in your best interest not to miss any of the dates as many times the auditors gets evaluated on meeting deadlines.
The auditor will give you deadlines for providing information or documentation.
If you need additional time to prepare, or need to request a delay for other reasons, contact the auditor.
The auditor will usually make every effort to accommodate your requests.
If you fail to respond or provide the requested information, we may issue an assessment and file a warrant based on the best available information.
After your State Sales Tax Audit
After your audit is complete, you can review the audit findings and proposed changes to your tax liability. The auditor will give you a copy of the work papers and explain your rights, including deadlines for filing protests.
What if I do not agree with the audit results?
If you do not agree with the audit assessment, you can:
- File a written informal protest with the Department of Revenue; or
- File a written formal protest by petitioning for review by the Division of Administrative Hearings or file an action in circuit.
Other Audit-Related Information
Electronic auditing, or e-Auditing,: is computer-assisted auditing using electronic records to complete all or part of the audit. If you use a computer to record your business activity and keep this data electronically, you are a candidate for an electronic audit.
The Florida Department of revenue prefers to examine electronic records because it is the most accurate and efficient method of conducting an audit.
The Certified Audit Program :is a cooperative effort between the Florida Department of Revenue and the Florida Institute of Certified Public Accountants (FICPA).
Taxpayers who have not received a Notice of Intent to Audit from the Department are eligible. The program gives taxpayers the opportunity to hire qualified CPA firms to review their sales and use and local option tax compliance.
As an incentive, Revenue waives penalties and reduces interest if tax is owed as a result of the audit.
The Voluntary Disclosure Program: allows you to report previously unpaid or underpaid tax liabilities for any tax administered by the Florida Department of Revenue. Once you have paid the tax and interest, Revenue will waive the penalties.
If you think you might owe back taxes and Revenue has not contacted you about the liability, you may be eligible for the Voluntary Disclosure Program. before you do this it is wise to call a seasoned tax professional experienced and experts in this matter. We recommend you call us and speak to us confidentially on these issues.
Standard Industry Guides provide tax information for specific types of businesses. Taxpayers may use them to help understand sales tax issues likely to surface relating to the industry; and relevant laws, court cases, and other technical documents.
Tax clearance letters and transferee liability certificates: When buying a Florida business, the purchaser should ask the seller for documentation of any tax, penalty, or interest due to the Department of Revenue. A business owner can use a clearance letter as proof of good standing with the Department.
Florida Department of Revenue Audit – Affordable Expert Audit Defense
by Fresh Start Tax | Jun 5, 2013 | Florida Sales Tax
Florida – State Tax Debt Relief
If you are looking to resolve an Florida State Tax Debt, Sales or Use Tax, contact us today for a free initial tax consultation. We are State Tax Debt Experts.
You can speak directly to tax attorneys, tax lawyers, certified public accountants, former IRS agents, managers and tax instructors who worked out of the Florida offices for over 60 years. We taught tax law to new agents.
We have an A+ rating by the Better Business Bureau and have been in private practice right here in Florida since 1982.
Options to help resolve your Florida State Tax Debt
There are general rules to resolve your Florida State tax debt or tax debt that is owed to the Internal Revenue Service.
All government agencies whether it be Federal or State will require a current and verifiable financial statement. Each government agency has there own individual financial statement for the purpose of solving tax debt situations. They have both business and individual financial statements depending on the type of situation you have.
Your financial statement will solely determine the outcome of your case. It is extremely important to have it professionally prepared and reviewed. Our firm will do a no-cost evaluation on your financial statement and offer different tax options and solutions for you to settle your state tax Florida debt.
Each Government agency will require:
- proof of income,
- proof of expenses,
- pay stubs
- and the last six months worth of bank statement.
You want to make sure your financial statement is as accurate as possible that’s why it is best to use a tax professional who understands the trapping of the financial statements that are given to taxpayers who will owe money on back tax debt.
Being former agents we know exactly what both the IRS and state agencies look for and we know how to find success for you that fits the current needs that you have of your current financial condition.
You will need to send the financial statement and all current documentation to the government agency for a full review. Both the state and federal governments use a very methodical process to evaluate a financial statement. Whatever you do, do not be naïve. There is a very specific formula that’s used and will be administered by the government agent agency to resolve your tax debt problem
Once the agency, whether it be the state or the Internal Revenue Service, there will generally have three options available to resolve or close your IRS or state tax debt.
Options to resolve an State of Florida Tax Debt
The State of Florida, Department of Revenue agency has the same type of resolution procedures after conducting a review of your financial statement.
You will either be placed into:
- a current economic tax hardship,
- you will be asked to enter into an installment or payment plan or
- you could be advised that your tax settlement candidate.
Everything depends on your current financial statement. I cannot over emphasize to you the importance of having all preparation and negotiation of your Florida State tax debt results through a professional firm.
Also note:
The State of Florida will also make sure that all tax returns are filed and that you are making current payments so you are not occurring any other tax debt.
Contact us today for a free initial tax consultation and we can find out which option suits you the very best.
We are the affordable tax firm that has been practicing in Florida since 1982.
We are A+ rated by the Better Business Bureau.
Florida – State Tax Debt Relief – Affordable Attorneys, CPA’s, Former Agents – Affordable Florida Tax Debt Specialists
by Fresh Start Tax | May 30, 2013 | Florida Sales Tax
State Tax Debt – Resolve & Settle 866-700-1040
If you are looking to resolve an Florida State Tax Debt Sales or Use or other tax contact us today for a free initial tax consultation.
We are State Tax Debt Experts.
You can speak directly to tax attorneys, tax lawyers, certified public accountants, former IRS agents, managers and tax instructors who worked out of the Florida offices for over 60 years. We taught tax law to new agents.
We have an A+ rating by the Better Business Bureau and have been in private practice right here in Florida since 1982.
Options to Resolve your Florida State Tax Debt
There are general rules to resolve your Florida State tax debt.
All government agencies whether it be Federal or State will require a current and verifiable financial statement.
Each government agency has its own financial statement in which you will need to complete and fully document.
Your financial statement will solely determine the outcome of your case. It is extremely important to have it professionally prepared and reviewed.
Each agency will require:
- proof of income,
- proof of expenses,
- pay stubs
- and the last six months worth of bank statement.
You want to make sure your financial statement is as accurate as possible that’s why it is best to use a tax professional who understands the trapping of the financial statements that are given to taxpayers who will owe money on back tax debt.
Being former agents we know exactly what both the IRS and state agencies look for and we know how to find success for you that fits the current needs that you have of your current financial condition.
You will need to send the financial statement and all current documentation to the government agency for a full review.
Once the agency, whether it be the state or the Internal Revenue Service will generally have three options available to resolve or close your IRS or state tax debt.
Options to resolve an State of Florida Tax Debt
The State of Florida, Department of Revenue agency has the same type of resolution procedures after conducting a review of your financial statement.
You will either be placed into:
- a current economic tax hardship,
- you will be asked to enter into an installment or payment plan or
- you could be advised that your tax settlement candidate.
Everything depends on your current financial statement. I cannot over emphasize to you the importance of having all preparation and negotiation of your Florida State tax debt results through a professional firm.
The State of Florida will also make sure that all tax returns are filed and that you are making current payments so you are not occurring any other tax debt.
Contact us today for a free initial tax consultation and we can find out which option suits you the very best.
We are the affordable tax firm that has been practicing in Florida since 1982.
We are A+ rated by the Better Business Bureau.
Florida – State Tax Debt – Resolve & Settle – Affordable Attorney, Former Agents – A Plus Rated
by Fresh Start Tax | May 29, 2013 | Florida Sales Tax
OWE BACK SALES TAX 1-866-700-1040
We are a local South Florida professional tax firm who are experts in settling back taxes and sales tax audits in the State of Florida.
You want to choose us because of our trustworthiness, experience, and affordability.
All initial tax consultations are free.
If you owe back sales tax to the State of Florida, Department of Revenue contact us today for affordable sales tax representation in the South Florida area.
We are professional tax firm with over 206 years of professional tax experience and over 60 years of direct work experience at the Internal Revenue Service.
We have an A+ rating by the Better Business Bureau have been in private practice since 1982.
We are comprised of tax attorneys, certified public accountants, enrolled agents.
Florida Tax Laws – Collections Actions
The Florida Department of Revenue is authorized by law to publish a list of the names of taxpayers who have large unresolved tax liabilities.
These taxpayers have failed to pay or arrange to pay their debt, despite repeated attempts by the Department to collect the amount due.
The names were selected according to the following criteria:
- Taxpayers who have unsatisfied tax warrants or liens totaling $100,000 or more, and
- In counties where no taxpayer has warrants or liens totaling $100,000, the two taxpayers with the highest amount of warrants or liens are included.
- Taxpayers who are in bankruptcy, who have entered into and are current on a stipulated payment agreement, or who have in place a payment agreement with the Department, are excluded.
The warrant or lien is a public record filed with the Clerk of Court or other government office in the county where the taxpayer is located.
The list is published according to section 213.053(19), Florida Statutes. Unauthorized use of this information is prohibited by Florida law. For more details, read our privacy notice.
The list will be updated every 30 days. The current list was posted on May 23, 2013.
If your name or business name appears on the list and you want to resolve your tax liability, contact your local Department of Revenue service center.
You must do one of the following:
- Enter a stipulated payment agreement.
- Provide information to prove the amount on the warrant is not due.
The Florida Department of Revenue is authorized by law to publish a list of the names of taxpayers who have large unresolved tax liabilities. These taxpayers have failed to pay or arrange to pay their debt, despite repeated attempts by the Department to collect the amount due.
Florida tax law allows the following actions to be done when you owe back taxes:
- Garnishment of your wages,
- Revocation of your business registration or licenses,
- Your bank account (individual, corporate ) can be frozen and taken,
- Your property and assets can be seized and sold to pay your back taxes,
- Despite paying the State tax debt, the lien or warrant will remain on your credit report for 7 to 10 years,
- Subject to penalties between 10% per month and 100% of the tax due.
- Interest on the tax debt accrues daily on the unpaid balance.
Contact us today if you owe back sales tax for the state of Florida and get quick and affordable back sales tax relief.
