by Fresh Start Tax | Jun 5, 2013 | Sales Tax
State of Florida Sales Tax Audit Affordable Experts
We are a Florida tax firm that specializes in the state of Florida sales tax audits. We have been in private practice in Florida since 1982 and we are A+ rated by the Better Business Bureau.
We are staffed with tax attorneys, tax lawyers, certified public accountants, enrolled agents, and former agents who are sales tax experts.
Our firm has a total of 206 years of total tax experience and can help you with any state of Florida matter concerning the Internal Revenue Service.
You can contact us today for free initial consultation and speak directly to Affordable Sales Tax Expert attorneys, CPAs or former agents. We are the affordable tax firm.
Why Are Taxpayers and Businesses Audited by the State of Florida, Department of Revenue:
You
The state of Florida Department of revenue audits taxpayers for four major reasons:
1. Enforce Florida tax laws uniformly,
2. Deter tax evasion,
3. Promote voluntary compliance,
4. Educate taxpayers.
The Non-Filer Program
One of the chief priorities with the state of Florida Department of revenue is to go after those individuals and businesses who have failed to pay sales tax. With Florida being such a transient area and businesses opening up in closing the state of Florida launches new programs and every fiscal year to go after non-filers and to close the tax gap that exists.
The state launches several programs every year to sales tax cheats and to attempt to launch criminal investigations against those individuals and businesses who fail to pay over sales tax that have been collected. If you have not filed your past due tax returns is in your best interest to contact us today to get you back in the program.
The State of Florida excepts most tax returns as accurate.
The state of Florida accepts most tax returns as filed, they audit some returns to verify accuracy and evaluate compliance.
Sales and Use Tax Audits do not always result in the taxpayer owing additional tax, penalty or interest.
The State tax auditor may adjust a credit carryover or correct distribution without assessing additional tax.
Why are Taxpayers Selected for State Tax Audit?
Audit Methods
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:
- Internal Revenue Service information.
- Information sharing programs with other states and state agencies.
- Computer-based random selection.
- Analysis of Florida tax return information.
- Business publications, periodicals, journals, and directories.
Types of Records You will Need to Provide for the Sales Tax Audit
When the State of Florida notifies you of our intent to audit, they will also tell you what records you will need to provide.
The types of records may include, but are not limited to:
1. General ledgers and journals
2. Cash receipt and disbursement journals
3. Purchase and sales journals
4. Sales tax exemption or resale certificates
5. Florida tax returns
6. Federal tax returns
7. Depreciation schedules
8. Property records
9. Other documentation to verify amounts entered on tax returns.
Record Keeping Requirement
You must keep your records for three years since an audit can extend back that far.
The State of Florida Department of Revenue may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.
Yes, you have taxpayers Rights During an Sales Tax Audits ?
The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees.
Your rights include:
1. The right to fair treatment.
2. The right to get available information and prompt, accurate responses to your questions.
3. The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit.
4. The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
If you do this yourself, Can you Request Technical Assistance During the Audit?
When there are transactions or issues for which the tax consequences are questionable, you may ask for a written statement of our position any time during the audit. Our office of Technical Assistance and Dispute Resolution will issue a Technical Assistance Advisement (TAA), which is binding on the Department. For more information, read “Requesting Advice During an Audit.”
We encourage you to use our Tax Law Library to research the issue before requesting technical assistance.
What Happens When the Sales Tax Audit is Complete?
After your Sales Tax 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.
If you agree
If you agree with the audit findings, we expect you to pay the amount due in full. If you cannot pay in full we can work payment plans or installment arrangements out with the state of Florida sales tax division. You have the right to protest the proposed changes if you disagree with them.
Florida’s voluntary disclosure program
Florida’s voluntary disclosure program allows a taxpayer to report previously unpaid or underpaid tax liabilities for any tax administered by the Department of Revenue.
It is the taxpayer’s opportunity to voluntarily pay these taxes without being penalized.
Who is eligible?
Anyone who has any tax liability for a tax administered by the Florida Department of Revenue and who has not been previously contacted by the Department concerning the liability.
Disclosures relating to delinquencies or deficiencies that are obvious and would routinely generate a billing if not otherwise self-disclosed are not eligible for the program.
What are the benefits to the taxpayer?
When the tax and interest liabilities have been paid, all penalties will be waived unless tax has been collected and not remitted. In those instances, a five percent penalty will be imposed, unless reasonable cause is presented.
How far back will Sales Tax Agents look?
Three years immediately preceding the postmark date of the voluntary disclosure request. Failure to take advantage of this program could result in the Department holding the taxpayer liable for the applicable (longer) limitation periods of the relevant taxes.
What taxes are eligible?
All taxes administered by the Department of Revenue are eligible, including (but not limited to):
- Governmental leasehold intangible personal property tax,
- Gross receipts tax on utility services,
- Insurance premium taxes, surcharges, and fees.
- Local option tourist development taxes administered by Department of Revenue,
- Motor vehicle warranty fee (“lemon law).
Call us today to learn more about state of Florida sales tax issues. You can speak directly to tax attorneys, tax lawyers, CPAs and former agents.
We are A+ rated by the Better Business Bureau in private practice since 1982 right here in Florida.
We are the affordable sales tax experts.
State of Florida Sales Tax Audit – Affordable Attorneys, Lawyers, CPA’s, Former Agent Sales Tax Experts – FLORIDA
by Fresh Start Tax | Jun 5, 2013 | Sales Tax
Affordable, experienced Sales Tax Audit – Affordable Attorneys, Lawyers, CPA’s, Former Agents Since 1982. 954-492-0088
We are local affordable South Florida Sales tax experts in dealing with the Florida Department of Revenue.
With over 206 years of total firm experience we are one of the most reputable tax firms in dealing with sales tax issues and the Department of Revenue in the state of Florida.
If you are having a tax issue or tax problem with the state of Florida, Department of revenue sales and use tax, contact us today for free initial tax consultation.
You will speak directly to tax attorneys, certified public accountants or former agents who can help you with any Florida sales or use tax situation that you have.
We are experts in Florida sales tax audits, tax settlements, and all areas of tax negotiations.
We are A+ rated by the Better Business Bureau and have been in private practice since 1982.
We are available for no cost initial tax consultation. We are the fast and friendly and affordable tax firm.
Why were you selected for a State of Florida Sales Tax Audit
The state of Florida audits taxpayers for many reasons some of those are the following:
- Enforce Florida tax laws uniformly to all industries and persons,
- Deter tax evasion statewide,
- Promote voluntary compliance within the state of Florida,
- Educate taxpayers and make sure they are following the tax laws correctly.
While the State of Florida accepts most Sales and Use tax returns as filed they audit some returns to verify accuracy and evaluate compliance. There are a certain number of tax returns that must be audited and this is determined by the budget given the Department of revenue.
Sales Tax Audits do not always result in the taxpayer owing additional tax, penalty or interest. Surprisingly many sales tax audit winds up as “no changes”.
Many times the State auditor may adjust a credit carryover or correct distribution without assessing additional tax. The auditor may even determine that a refund is due.
How Are Taxpayers Selected for State of Florida, Sales and Use Audit?
Some of 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:
- Internal Revenue Service information provided to the state,
- Information sharing programs with other states and state agencies,
- Computer-based random selection,
- Analysis of Florida tax return information.
- Business publications, periodicals, journals, directories and information received from third parties.
What Types of Records Will I Need to Provide during the Sales Tax Audit?
When the State notifies you of our intent to audit records, 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. Remember that each tax auditor is different and each state tax auditor looks at each case differently to their eyes.
Record-keeping requirements that are necessary
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.
What Are My Rights During an Florida State Tax Audit?
The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees.
Some of your taxpayers rights include:
- The right to fair treatment,
- The right to get available information and prompt, accurate responses to your questions,
- The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit,
- The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
Communicating and Meeting Deadlines
Throughout the Sales Tax audit process, communication is vital.
After the auditor 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.
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 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.
Remember there are number two audits alike. Each sales tax audit is shaped by the tax return and the tax auditor.
As former IRS agents and tax auditors the best advice that we can give you is never to lie to any federal or state tax agent and is always in your best interest to hire a professional firm to get the best results.
There is a huge difference in the results when taxpayers attempt to settle these cases versus the tax professionals.
When you’re hiring a tax firm always check out their Better Business Bureau rating and always speak to the person that will be handling your sales tax audit.
Special Note of Interest
The Department of revenue many times uses a criminal approach to collect monies from businesses that own back sales tax. With the threat of criminal prosecution the Florida Department of revenue will conduct investigations prompting some of these individuals and businesses to pay the tax in full. And it works.
If you are under criminal investigation or you have received a notice from the Florida Department of revenue about a possible criminal investigation it is in your best interest to immediately seek a tax attorney or tax lawyer who specializes in Florida state sales tax. Contact us today and you can keep all your information you give us under attorney-client privilege.
West Palm Beach – Sales Tax Audit – Affordable Attorneys, Lawyers, CPA’s, Former Agents – Florida Sales and Use Tax Audits
by Fresh Start Tax | Jun 3, 2013 | Sales Tax, State of Florida
Florida Sales and Use Tax Audits
We are local and affordable Sales Tax Experts.
Received a Form DR-840, Notice of Intent to Audit Books and Records or currently under a Sales and Use Tax Audit ?
Stop the worry and let true Sales Tax Experts resolve your problem.
We are comprised of tax attorneys, certified public accountants, and former government agents who are true tax experts in sales and use tax audits and tax settlements.
We have over 206 years of professional tax experience in over 60 years of working directly for the South Florida government agencies that deal with tax audits.
We are A+ rated by the Better Business Bureau and have been in private practice right here in South Florida since 1982.
We are fast and affordable and accessible
The Department of Revenue routinely audits businesses to find out whether state taxes were collected, reported, and paid correctly. Although an audit is an enforcement tool to ensure tax compliance, it can also be educational.
During an audit, we can help businesses identify and correct bookkeeping problems that could cause additional tax liabilities.
Why Are Taxpayers Audited?
The State of Florida Department of revenue audits taxpayers to:
- Enforce Florida tax laws uniformly.
- Deter tax evasion.
- Promote voluntary compliance.
- Educate taxpayers.
While we accept most tax returns as filed, we audit 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.
How Are Taxpayers Selected for State Tax 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:
- Internal Revenue Service information.
- Information sharing programs with other states and state agencies.
- Computer-based random selection.
- Analysis of Florida tax return information.
- Business publications, periodicals, journals, and directories.
What Types of Records Will I Need to Provide the State of Florida, Department of Revenue?
When the State of Florida notifies you of an intent to audit they 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
- Florida tax returns
- Federal tax returns
- Depreciation schedules
- Property records
- Other documentation to verify amounts entered on tax returns
Recording Keeping for FLORIDA
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.
What Are My Rights During an Audit?
The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees. Your rights include:
- The right to fair treatment.
- The right to get available information and prompt, accurate responses to your questions.
- The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit.
- The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
Critical – Communicating and Meeting Deadlines
Throughout the audit process, communication is vital. After we send you a Notice of Intent to Audit Books and Records, the auditor will work with you to set a date to begin the audit.
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 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.
Self-Audit/Self-Analysis
The Department uses self-audit or self-analysis projects to educate taxpayers on issues related to a particular compliance problem or industry.
The State sends selected taxpayers information about a specific tax or issue, user-friendly instructions, and simple worksheets. They ask them to review the materials, complete the worksheets, calculate any additional tax due, and return the paperwork to us with payment.
The auditor has limited contact with the taxpayer and does not visit the taxpayer’s location. The Department usually accepts the taxpayer’s responses.
However, participation in a self-audit/self-analysis does not exempt the taxpayer from further audit review of the same time period.
Under Florida Tax Audit – Affordable Attorneys, CPAs – Tax Audit Experts & Specialists – Miami, Ft.Lauderdale, Palm Beaches – South Florida
by Fresh Start Tax | May 31, 2013 | Sales Tax
SALES TAX PROBLEMS – CIVIL, CRIMINAL EXPERTS
If you are experiencing a sales tax problem and you need a local professional tax firm contact us today for free initial tax consultation.
We are sales tax experts and have been practicing in South Florida since 1982.
We are A+ rated by the Better Business Bureau and have over 206 years of combined professional tax experience.
On our civil team are former government agents who have over 60 years of working directly in the local, district, and regional offices.
We are comprised of tax attorneys, certified public accountants, and former agents who are experts in sales tax problems.
Our civil staff deals with any sales tax issues concerning tax warrants, non-filing and settlements regarding sales and use tax problems.
If you have a criminal matter, you’ll speak directly with tax attorneys who are experts in dealing with criminal sales tax problems. All information is held under attorney-client privilege. We have a network of specialized attorneys besides our own that we use depending on your individual situation.
Since we have been practicing since 1982 right here in South Florida we have a network of people that can help you through any sales tax problem whether it be criminal or civil.
Call us today or come by or visit us in our offices and let us show you different tax options available to you that can help take the worry, anxiety, and stress out of your life.
It is always a best to take an assertive approach when dealing with any government agency. No matter what your problem or situation, we will have a solution that you can live with.
Areas of Professional Tax Representation
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- Full Service Accounting Tax Firm,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A” Plus
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
Areas of Professional Tax Practice:
- Same Day IRS Tax Representation
- Offers in Compromise or IRS Tax Debt Settlements
- Immediate Release of IRS Bank Levies or IRS Wage Garnishments
- Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
- IRS Tax Audits
- IRS Hardships Cases or Unable to Pay
- Payment Plans, Installment Agreements, Structured agreements
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll / Trust Fund Penalty Cases / 6672
- Filing Late, Back, Unfiled Tax Returns
- Tax Return Reconstruction
- Civil Sales Tax Representation
- Criminal Sales Tax Representation
The sooner you contact us the better you will sleep. As former government agents we understand the processes, the settlement techniques and the way the system operates. You want to use our firm for our years of experience and our affordability. Stop the worry today.
SALES TAX PROBLEMS – CIVIL, CRIMINAL EXPERTS – MIAMI, FT.LAUDERDALE, PALM BEACHES – ATTORNEYS, CPA’S
by Fresh Start Tax | May 31, 2013 | Sales Tax
State of Florida Tax Resolutions 1-866-700-1040
We are fast, affordable and assessable.
If you are having issues with the state of Florida Department of revenue contact us today for free initial consultation.
We are affordable tax firm in the State of Florida who are true experts in sales and use tax matters for the state of Florida as well as other States.
We have over 206 years of combined federal and state tax experience and over 60 years of working directly for government agencies.
We have been in private practice since 1982 in the state of Florida and have an A+ rating by the Better Business Bureau.
On staff tax attorneys, tax lawyers, certified public accountants, enrolled agents, and former IRS agents, managers, and tax instructors.
When you hire fresh start tax you do not hire an individual but a team of tax professionals who have years of experience in tax negotiations and settlements in the handling and disposing of sales tax audits.
Areas of Tax Practice:
- Immediate IRS Tax Representation
- Offers in Compromise/ IRS Tax Debt Settlement
- Immediate Release of Bank Garnishments or Wage Levies
- IRS Bill/Notice of “Intent to Levy” or Final Notices
- IRS Tax Audits Small and Large Dollar
- Hardships Cases / Unable to Pay
- Payment Plans, Installment Agreements
- Innocent Spouse Relief
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll/ Trust Fund Penalty Cases
Our Company Resume: ( Since 1982 )
- Our staff has over 205years of professional IRS tax representation experience collectively
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- Former IRS Managers, Instructors and Trainers
- Highest Rating by the Better Business Bureau “A”
- Fast, affordable, and economical
- Licensed to practice in all 50 States
- Certified by the Internal Revenue Service
- Nationally Recognized Veteran Former IRS Agent
- Nationally Recognized Published Tax Expert
- As heard on 90.3 FM Monthly Radio Show-Business Weekly
Contact us today for free initial consultation and speak directly to tax attorneys, tax lawyers, certified public accountants, or former agents.
Do not be bullied by any state or federal tax agency. Hire firm who can handle all your tax audits, tax settlements and backed tax filings. We are true tax experts and all federal and state tax matters.
State Sales Tax Audits, Settlements, Back Tax Filings – Affordable Sales Tax Experts – Florida
by Fresh Start Tax | May 31, 2013 | Sales Tax
State of Florida Tax Audit Affordable Representation
We have over 206 years of total firm experience. We are Florida Sales Tax Experts.
We are one of the most experienced tax firms in dealing with sales tax issues in the State of Florida.
Do not be bullied during a Florida Sales and Use Tax Audit.
If you are having a tax issue or tax problem with the state of Florida, Department of revenue sales and use tax, contact us today for free initial tax consultation. 1-866-700-1040.
You will speak directly to Sales tax attorneys, Sales tax certified public accountants or former agents who can help you with any Florida sales or use tax situation that you have.
We get help if you owe back taxes, have an existing tax audit, or need and negotiated settlement with the state of Florida.
We are experts in Florida sales tax audits, tax settlements, and all areas of tax negotiations.
We are A+ rated by the Better Business Bureau and have been in private practice since 1982. we also have over 60 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the Internal Revenue Service.
As former IRS agents we work hand-in-hand with the state of Florida, Department of revenue sales tax officials and auditors.
INFORMATION ABOUT SALES TAX AUDITS – FLORIDA
Why were you selected for a state of Florida sales tax audit
The state of Florida audits taxpayers and businesses to:
- Enforce Florida tax laws uniformly across the state,
- Deter tax evasion both on a criminal and civil situations,
- Promote voluntary compliance across the state of Florida,
- Educate taxpayers and businesses regarding their sales tax responsibilities.
While the State of Florida accepts most Sales and Use tax returns as filed they audit some returns to verify accuracy and evaluate compliance.
Sales Tax Audits do not always result in the taxpayer owing additional tax, penalty or interest.
Many times the State auditor may adjust a credit carryover or correct distribution without assessing additional tax. The auditor may even determine that a refund is due.
How Are Taxpayers Selected for State of Florida Sales and Use 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:
- Internal Revenue Service information.
- Information sharing programs with other states and state agencies.
- Computer-based random selection.
- Analysis of Florida tax return information.
- Business publications, periodicals, journals, and directories.
The state of Florida always have hidden agendas regarding new compliance program techniques that they are running to deter taxpayers from defrauding the state of Florida.
The state of Florida uses criminal prosecution as a deterrent for many taxpayers and businesses to pay their tax in full. It is very common to find a taxpayer or business who have run up multiple years of back taxes to find themselves under a criminal investigation.
If you’re under a criminal investigation you can speak directly to our sales tax attorney who can keep all in information under attorney-client privilege.
What Types of Records Will I Need to Provide during the Audit?
When the State of Florida notifies you of our intent to audit, the State 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. Remember that each tax auditor is different and each state tax auditor looks at each case differently to their eyes.
Record-keeping requirements for the State of Florida
You must keep your records for three years since an audit can extend back that far.
The Department of revenue may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.
What Are My Taxpayers Rights During an State Tax Audit?
The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees.
Your rights include:
- The right to fair treatment.
- The right to get available information and prompt, accurate responses to your questions.
- The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit.
- The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
Communicating and Meeting Deadlines
Communication is vitally important. Should you miss a date, a time, or a meeting, the state usually will follow up with enforcement procedures.
Throughout the audit process, communication is vital.
After the auditor 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.
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 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.
Remember there are number two audits alike. Each sales tax audit is shaped by the tax return and the tax auditor.
As Former Government Agents
As former IRS agents and tax auditors the best advice that we can give you is never to lie to any federal or state tax agent and is always in your best interest to hire a professional firm to get the best results.
There is a huge difference in the results when taxpayers attempt to settle these cases versus the tax professionals.
When you’re hiring a tax firm always check out their Better Business Bureau rating and always speak to the person that will be handling your sales tax audit.
Florida – Affordable Sales Tax Attorneys, CPA, Former Agents – Audits, Settlements, Negotiations – Sales Tax Experts – Ft.Lauderdale, Miami, Palm Beaches
