by Fresh Start Tax | Feb 14, 2014 | IRS Tax Audit, Sales Tax, State of Florida, Tax Help
IRS, Sales Tax Audit Help Representation
We are a boutique IRS and sales tax representation firm that has been handling both IRS and sales tax problem since 1982 in the state of Florida.
FST are one of the most experienced and trustworthy firms in the state of Florida.
There are many good firms located within the state and we feel we are among the best.
Fresh Start Tax LLC is comprised of tax attorneys, certified Public accounts, enrolled agents, former IRS agents, managers and tax instructors.
Our firm have over 206 years of professional tax experience and have represented hundreds of clients for IRS and sales tax problems not only in the state of Florida but nationwide.
FST is A+ rated by the Better Business Bureau.
If you call our office you will speak directly to a true tax expert who was handled hundreds of IRS and state of Florida Department of revenue cases.
Both the Internal Revenue Service and the Department of revenue, Florida sales tax division audits regions and districts for certain tax issues and Port St. Lucie, Jupiter, Fort Pierce, and Titusville and Stuart are no different.
IRS and the state of Florida looks at common issues and industry norms as it pulls taxpayers for tax audits.
Both government agencies follow trends and patterns and your audit will be conducted based on those trends and patterns.
Call us today and we will review your case and give you a full valuation and find out how can we can save you the most amount of money.
If you will owe tax we work out a tax settlement as well.
Anytime you go into the federal or state government you always want to be represented by true experts in the industry.
One last note, if you have squeaky clean records there is nothing wrong with you being your own representative but if you have anything at all that causes suspicion or you may think there is a skeleton in your closet reach out for professional tax help.
IRS, Sales Tax Audit Help Representation * Affordable * Port St. Lucie, Jupiter, Ft.Pierce, Titusville, Stuart – Florida
by Fresh Start Tax | Nov 14, 2013 | Sales Tax, State of Florida, Tax Help
Sales Tax – Florida – Audit, Help, Problems
If you need tax relief from the state of Florida or any sales tax issues contact us today we can represent you during a tax audit, offer you help for any State of Federal collection problems you have or resolve any issues you have with the state of Florida or the federal government.
We are comprised of tax attorneys, CPAs and former IRS and state agents that have over 206 years of professional tax experience and over 78 years of both federal and state tax experience.
We are A+ rated by the Better Business Bureau and a been a private practice since 1982 right here in the state of Florida.
All consultations and assessments are free
Florida Business Owners Must Know How to Comply with Florida Tax Laws
What is Required by The State of Florida
Insider Tips – Helpful facts you need to Know:
1. File sales and use tax electronically, dealers may deduct a collection allowance only when they timely file and pay sales tax and use tax electronically.
If you owe electronically file (E – file) your return and electronically pay (E pay) tax timely, you are entitled to receive a collection allowance.
The collection allowance is to a half percent of the first $1200 of the amount due not to exceed $30.
Dealers who file their returns or make payments by a method other than electronic means are not entitled to a collection of allowance.
Sales Tax
2. Each sale, omission charge, storage, or rental is taxable unless the transaction is exempt. Sales tax is added to the price of the taxable goods or service and collected from the purchaser at the time of the sale. Florida’s general sales tax rate is 6%.
- The tax dollars you collect belong to Florida at the moment of collection. You serve as the trustee or custodian of these funds until you send them to the Florida Department of revenue.
- As a Florida business you must:
- register all business locations before conducting business
- collect sales tax on each taxable transaction using the bracket system
- pay use tax on items used by your business that were purchased tax exempt or removed from inventory and not resold
- send the sales tax you have collected and the use tax owed to the Florida Department of revenue timely by:
- paying and submitting your tax return online, or
- sending a completed sales and use tax return
- maintain complete and accurate records on all sales and purchases
- keep copies of your records for at least three years to support the information on the tax return
- notify Department of revenue of any address or ownership changes
Florida Use Tax
Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase.
For example:
- if you buy a taxable item in Florida and didn’t pay sales tax you owe tax
- if you buy an item tax exempt and tending to resell it and then use the item in your business or for personal use, you owe use tax
- if you buy a taxable item outside of Florida and bringing or have it delivered into the state and you didn’t pay sales tax on the item, you owe use tax.
Discretionary Sales Surtax
Most Florida counties have a discretionary surtax (County tax) that applies to most transactions subject to the sales or use tax.
The county surtax rate applies to a taxable item or service delivered into account the imposing a surtax. The surtax rate that applies to motor vehicles and mobile homes is determined by the home address of the purchaser.
You can find the tax rates reached County from the Florida Department of revenue (Form DR – 15 DSS) in which you sell or deliver taxable goods or services.
For certain transactions, only the first $5000 of a taxable sale or purchase is subject to the discretionary sales surtax.
How Tax is calculated
- Sales tax and discretionary sales surtax are calculated on each taxable transaction. Florida uses the bracket system for calculating sales tax when the transaction involved between two whole dollar amounts.
- Multiply the whole dollar amount by the tax rate (6% plus the county surtax rate) and use the bracket system to figure the tax on the amount less than a dollar. The Department of revenue has rate tables (Form DR-2X) to help you.
Who Must Pay Tax
- before you begin business in Florida, you must first find out if your business activity or products used will be subject to sales or use tax. If it is, you must register to collect sales tax or pay use tax.
A partial list of business activities that are taxable:
1. sales of taxable items at retail
2. repairs or alterations of tangible personal property
3. Reynolds, leases, or license to use real property(for example, commercial office space, many warehouses, or short-term living accommodations)
4. rental or lease of personal property
5. charges for admission to any place of amusement, sport or recreation
6. operating private membership clubs that provide recreational or physical fitness facilities
7. manufacturing or producing goods for sale at retail
8. importing goods from any state or for country, for sale at retail or for use in the business or for pleasure
9. selling service warranty contract
10. ordering and using, a regular basis, mail order products on which no sales tax was charged
11. operating vending or amusement machines
12. providing taxable services
If you need tax professionals to help deal with the matter owing Florida sales tax and dealing with tax warrants call us today for a free initial tax consultation and speak directly to true expert tax professionals.
You can speak to tax attorneys, CPAs, former Florida Department of Revenue Agent or former IRS agents and managers . We are a full service tax firm that deals with all federal and state tax matters.
Sales Tax – Florida – Audit, Help, Problems – Attorneys, Former Agents
by Fresh Start Tax | Sep 30, 2013 | Florida Sales Tax, Sales Tax, State of Florida
We are a tax defense firm that specializes in IRS and state tax representation.
We have over 206 years of professional tax experience, 60 years of working directly for the Internal Revenue Service, 16 years to working directly for the state of Florida Department of revenue.
We are a full service tax and accounting firm. Contact us today for free initial tax consultation.
Florida Sales Tax Audit Representation
Business who Repair Tangible Personal Property
We are a Florida Tax Firm that Focuses on Florida Sales Tax Audit Help.
You need to know and understand what to do and what not to do for Florida Sales Tax laws relating to your business.
Insider Tips
If you are being audited by the state of Florida, Department of revenue it is critical you understand the nature of the tax audit and what it will curtail.
You need to understand what issues the Florida sales tax auditor will be looking at and what to be prepared for.
The agents will be focusing there attention on:
- Unreported Sales (source info – Bank Statements, Federal Tax Returns, State Tax Returns)
- Exempt Sales without proper documentation
- Repairs made to Non-Florida residents that were not shipped into Florida by common carrier and returned immediately when repairs were completed
- Taxable Fees that were not taxed such as service charges, technical fees, minimum fee charges, service calls, truck charges, and standard repair charges
- Sales Invoices with labor only and no tax (without evidence of materials not used in the repair)
- Rent paid without sales tax for buildings and other real property
- Rental consideration without sales tax(real estate taxes and other considerations paid on behalf of the landlord)
- Purchase of Fixed Assets as listed on the Schedule of Depreciation
- Purchase of consumable supplies
Florida Department of Revenue – Repair of Tangible Personal Property Standard Industry
General Overview
Retail repair businesses provide labor and materials to repair tangible personal property and return it to proper operating condition the size of the repair business may vary from a one-man operation to a large factory service; they all share one central function.
The definition of sales price in Section 212.02 (16), F.S “… Includes the consideration for a transaction which requires both labor and materials to alter, remodel, maintain, adjust and repair tangible personal property.” Rule 12A-1.006(1), F.A.C., states in part that, where parts are furnished by the repair, the entire charge he makes to his customers for repairing tangible personal property is taxable.
Insider Tip from Former Sales Tax Agent – Beware of the Drop of Oil
Further analysis of the tax ability of most repair transactions emphasizes; where so much as a drop of oil for lubrication is added to the property repair or a minute amount of wire and solder is used to repair a circuit, the entire charge made to the owner of the property for such repair or service is taxable.
Repairs to Industrial Machinery and Equipment
Industrial equipment is classified as tangible personal property, see TIP 02A01-04. The operation of industrial equipment repair is basically the same as small appliance repair. The major differences occur in billing methods and type of equipment repair.
The legislative intent to tax every sale of tangible personal property, including the fabrication or processing of such property, also applies to large industrial repairs. Rule 12A-1.006(3), F.A.C., notes that “provisions of this rule do not apply to contracts covering a combination of work on both real and personal property.
Such contracts are governed by the provisions of Rule 12A-1.051, F.A.C.” . The most important determination in deciding the taxability of repairs is to determine whether the item being repaired Realty or tangible personal property.
In addition, sometimes repair shops generate separate invoices for labor and materials when they are actually part of the same repair.
Billings may also contain travel expenses incurred for repair crew. All expenses, including travel, motel, restaurant charges, are taxable as a part of the repair weather stated separately or as a lump sum.
Florida Sales Tax Audit Defense
Business who Repair Tangible Personal Property
We are a full-service tax firm that specializes in federal and State tax representation and are one of Florida’s most experienced for sales tax audit defense.
Our staff consists of tax attorneys, certified public accountants, former IRS agents and a former sales tax auditor with over 16 years of direct work experience with the Florida Department of revenue.
Feel free to contact us for initial tax consulting for Florida sales tax audit defense.
We will completely review your case and give you a full assessment of your audit status so you can make an informed and confident decision of how to fully resolve your sales tax audit case.
Florida Sales Tax Audit Representation – Former Agents – Affordable Experts
by Fresh Start Tax | Sep 23, 2013 | Sales Tax, State of Florida
Florida Tax Audit Help –Restaurants/Bars
We are a Florida Tax firm that specializes in Sales Tax Audits on Restaurants and Bars.
Florida Sales Tax Audit Defense – Florida Department of Revenue Audit Representation for the Restaurant and Bar Industry.
Being a former sales tax on you should know that the Florida Department of revenue uses special audit technique guides to go ahead and conduct a sales tax audit for restaurants and bars.
As Former Agents have audited hundreds of bars and restaurants in the state of Florida in here are some here is some information you may want to know.
Insider Tips by Frank Lamantia a Former State Tax Auditor and consultant with FST.
Florida passes record $74.5 billion spending budget for fiscal year 2013-2014 that will be more than $4 billion higher than the fiscal year 2012-2013 spending.
Gov. Rick Scott’s office announced plans to discuss cutting taxes and fees with Florida residents. Scott announced he proposes to cut taxes by $500 million for the next fiscal year, but early on in the budget cycle, hasn’t released details about his plans.
With spending increases and cutting taxes there is only one way to balance the budget – Looking for Low Hanging Fruit through an Audit of Your Business and the state of Florida Department of revenue certainly knows there’s a lot of low hanging fruit in the restaurants and bar industry because of unreported sales tax.
Because of this audit potential and many revenue dollars available the restaurant and bar industry, a major source of audit assessments will see an increase in audit activity to generate funds to cover the increased spending budget and the reduced taxes and fees.
Voluntary Disclosure:
If you have been under reporting or not reporting and you have not received a notice of audit, it is highly recommended that you contact our firm and we will assist your restaurant/bar in the process of going through a voluntary disclosure program to come clean now with the Florida Department of revenue, have most of the penalties waived and prevent it from becoming criminal.
Methods of Operations for Restaurants and Bars for Sales Tax Audits
Restaurants
Restaurants range in size from small mom-and-pop operations to the national chains. All operate generally the same way, selling repaired food for consumption on or off the premises.
A large number of restaurants also operated lounges, in connection with the restaurant. These restaurants may operate in a number of different ways.
Some serve alcoholic beverages with the food, as a part of the restaurant and some operated lounges that are completely separate operations from the restaurant. Some also offer entertainment and dancing, and a cover charge is sometimes imposed.
The primary statute related to restaurants is Section 212.08(1)(c), F.S., and the primary rule is Rule 12A-1.011 F.A.C.
Bar/Lounges/Package Stores
The operations of the bar will very they could sell prepared food and offer entertainment and dancing. They may also charge patrons a cover charge. The bar/lounge may also sell other items in addition to alcoholic beverages, such as picnic supplies, food, ice, T-shirts and a variety of party items.
The bar/lounge and package store may be located in the same building but in different rooms. Separate cash registers may be used for the bar/lounge and package store, or sometimes the same register will be used for both operations.
Bars/Lounges
The dealer may record each sale and add the tax to the selling price. This results in the dealer reporting all taxes collected. The dealer may inform customers that the selling price includes the tax (putting them on notice).
To do this, signs must be posted throughout the establishment that can be seen by all customers when ordering drinks.
If the dealer selects this mess method, the tax to be reported will be calculated in the following manner:
Bars and/or cocktail lounge should divide their gross receipts by 1.0659, the result being the gross sales amount; the difference between the gross receipts amount in the gross sales tax amount should be reported as tax collected.
A combined bar and package store (operated as a single unit), which used the same method as bars and cocktail lounges.
Example: a bar has gross receipts of 32,585.50 including tax, and signs are posted. therefore tax due would be computed as follows: 32,545.50÷1.0659 equals 30,533.35 gross sales… 32,545.50 less 30,533.35 = $2012.15 tax due.
The dealer may choose to set different prices that do not include tax and do not post signs to inform customers that tax is being collected, thus excluding tax from the price if this method is selected, the dealer would calculate and report the tax as follows:
• bars and or cocktail lounges should multiply their gross receipts by 0.0659 and report the results as tax due
• a combination bar and package store where the operations are not separated, which used the same method as the bar and cocktail lounge
• Example: no signs are posted in gross receipts are 32,545.50. Computation would be 32,505.50 x .0659 = 2144.75 tax due.
In this example, gross receipts are equivalent to gross sales because tax was not charged on the sale.
A bar or cocktail lounge may operate a packaged the bar/lounge offer drinks for consumption on the premises and the package store will offer package goods to take out.
Bars and Package Stores
Bars, package stores, and combinations that do not separately record the sales price and in tax are required to remit the tax on the percentage gross receipts.
The applicable percentages are:
• 6.35% for package stores
• 6.59% for bars and bar/package store combinations
When the taxpayer can demonstrate that the customers had been informed that the price charged includes the tax, the gross receipts may be reduced by the amount of the tax (See Rule 12A-1.057, F.A.C.).
Package Stores
Facilities/Operations that do not sell by the drink for consumption on the premises will be considered a package store. These type operations offer only items to be taken out. In addition to alcoholic beverages, they will offer items such as picnic supplies, food, ice, T-shirts, hats and party items for sale.
The dealer may record each sale and add the tax to the selling price.
This results and the dealer reporting all taxes collected
The dealer may inform his customers that the selling price includes the tax thereby putting them on notice. To do this, signed must be posted throughout the establishment that can be seen by all customers making purchases.
If the dealer selects this method, the tax to be reported will be calculated by dividing their gross receipts by 1.0635, the results being the gross sales amounted; the difference between the gross receipts amount in the gross sales about should be reported as tax collected.
The dealer may choose to set prices that do not include tax and not post signs informing customers that tax is being collected thus excluding tax from the price. If this method is selected, the dealer would multiply their gross receipts by 0.0635 and report result as tax due.
Florida Restaurants and Bars – Tax Audit Defense
We are a full-service tax firm that specializes in federal and State tax representation and are one of Florida’s most experienced for sales tax audit defense.
Our staff consists of tax attorneys, certified public accountants, former IRS agents and a former sales tax auditor with over 16 years of direct work experience with the Florida Department of revenue.
Feel free to contact us for initial tax consulting for Florida sales tax audit defense.
We will completely review your case and give you a full assessment of your audit status so you can make an informed and confident decision of how to fully resolve your sales tax audit case
If you are going through a sales tax audit contact us today and speak to a former Florida sales tax agent, attorney, and Certified Public Accountants who could limit your exposure.
We are A+ rated by the Better Business Bureau and have been in practice in the State of Florida since 1982.
Florida Sales Tax Audit Help – Restaurants/Bars
by Fresh Start Tax | Sep 4, 2013 | Sales Tax, State of Florida
FLORIDA Sales Tax Audits – Attorneys, Lawyers, Former Agents
Has your company has been issued a Notice of Intent to Audit Books and Records from the State of Florida?
We can have the auditor come to our professional offices thus avoiding a State of Florida Auditor from taking up your space, your employee’s time, snooping around your business and asking questions to your employees. will
You should never have any tax auditor show up and audit at your location.
As Tax Attorneys, Tax Lawyers , CPA’s, Former Florida Sales Agents and Use Tax Agents we have been defending companies throughout the State of Florida.
Factors that could have caused your Florida business to become a target of a Florida sales tax audit
The state of Florida Department of revenue audits taxpayers for various reasons. The list below could have triggered your Florida sales tax audit.
- Do you purchase supplies for your business from out-of-state vendors or through the Internet?
- Did you sell goods at retail, or wholesale products which you manufacture,
- Did you sell services in Florida, can you be sure you are collecting the appropriate amount of sales tax on the sale of your goods or services?
- If the answer is “yes” to any of these questions you might be targeted by the State of Florida for a sales and use tax audit.
The state of Florida Sales Tax Audits targets different businesses, different industries and different geographical boundaries to make sure they have a very balanced approach to the sales tax audits in the state of Florida.
Sate of Florida Sales Tax must ensure total coverage for the entire state therefore all industries and businesses are included in sales tax audits.
No industries are excluded. The state of Florida keeps a sharp eye on all industry, new industries in potential targets of abuse.
When the state of Florida sales tax division finds widespread industry abuse they will put a lot of their time and resources into correction.
As a general rule that could mean convictions, heavy penalties, fines and certainly media and newspaper publicity. They do this to get the attention of the public and mainly to help control industry abuses.
As a general rule when the state or federal agency puts out a number of press releases it is attempting to let the public know there plan a future attack.
It also should be noted that the state of Florida sales and use tax division conducts random audits as well as targeted audits.
Other factors that have to be considered for Florida Sales Tax Audits:
- industries presently selected as targets
- amount of exempt sales being claimed
- Amount of total sales being reported
- ratio of exempt sales to total sales
- adverse information from customers or employees
Most of these factors are obvious but the state of Florida sales tax audit division is always coming up with more programming targeting the industries where revenue success is obvious.
Companies with a history of prior audits where there was significant recovery will definitely get audited again.
Larger companies with high amounts of sales and those reporting high amounts of exempt sales are also targeted.
You should also be aware that Florida sales tax audits occur many times when ex- spouses and former employees turn and companies, individuals, and corporations that have been tax cheats over the years purely for retribution. So be careful what you say and who you say it to.
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 the Department 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.
Professional Tax Representation
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents, Former Sales Tax Agents, State of Florida
- 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
- Former Sales Tax Auditor of 16 years
- FLORIDA Sales Tax Audits – Attorneys, Lawyers, Former Agents
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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
- Consulting, Services, Representation
- INCOME, BUSINESS TAX CONSULTANTS
- bookkeeping and accounting services
- Tax Court
- Florida Sales Tax Defense
FLORIDA Sales Tax Audits – Attorneys, Lawyers, Former Agents – AFFORDABLE EXPERTS
by Fresh Start Tax | Sep 3, 2013 | Sales Tax, State of Florida
RECEIVED FLORIDA SALES TAX AUDIT NOTICE – LAWYERS, ATTORNEYS, EXPERTS
With the Florida Department of revenue needing more income to cover the state’s bills, the State of Florida is looking at increasing the number of tax audits to cover the revenue shortfalls. So you can expect thousands receiving sales tax audit notices.
History has shown there are number of tax cheats in the state of Florida and they are increasing their auditors to start to collect some of these back dollars.
In some cases, the state will not only send out an auditor but also send out a criminal investigator if they feel there is willful failure to file and pay. As a matter of fact they keep on their website a history of prosecutions in the state of Florida.
If you have received a Florida sales tax notice it is in your best interest to contact a true tax professional and tax experts who are skilled in sales tax audit negotiations with Florida sales tax audit practices.
Our firm is comprised of tax attorneys, tax lawyers, certified public accountants, and former State of Florida auditors, and Former IRS Audit Agents.
Our firm’s specialty is Federal and State of Florida Tax audits. We are the affordable solution.
We were over 60 years of working for the federal and State government in the local, district, and regional offices.
For firm has over 300 years of professional tax experience.
We have helped hundreds and hundreds of taxpayers living in the state of Florida resolve state sales and use tax issues.
Whether you owe back sales or use tax or you have late or unfiled or late tax returns we can go ahead and immediately and permanently resolve your Florida State tax issue.
Contact us today for a free tax consultation. We are A+ rated by the Better Business Bureau and we are fast and affordable.
Whether you owe sales and use tax or you are going through a sales tax audit call us today and we can take the stress and worry are the situation for you.
Let our years of experience work directly for you.
Lost records, no problem.
If you have lost your records we will be able to reconstruct all your tax returns.
We have reconstructed hundreds and hundreds of tax returns over the year and we are experts in tax reconstruction.
Do not let the fear of not having tax records keep you from filing back tax-returns.
Florida Sales Tax Audits
As the State of Florida states that a tax audit should be an educational experience to provide an understanding of your responsibilities and rights under Florida tax laws.
It should not be a frustrating, time-consuming experience. Although an Sales Tax and Use audit is an enforcement tool to ensure tax compliance, it can help businesses identify and correct bookkeeping problems that could cause additional tax liabilities.
Why Are Taxpayers Audited in the State of Florida?
The State of Florida audits taxpayers to:
- Enforce Florida tax laws uniformly,
- Promote voluntary compliance,
Most filed tax returns are correct and accepted by the State.
While the State of Florida accepts most tax returns as filed, the State audits some tax returns to verify accuracy and evaluate compliance.
State Tax 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 was your tax return selected for a State tax audit?
The strategies for selecting a business or individual to audit vary from tax to tax.
Here are some examples of sources used to identify a potential audit candidate:
a. Internal Revenue Service information.
b. Information sharing programs with other states or other state agencies.
c. Computer-based random selection.
d. Analysis of Florida tax return information.
e. Business publications, periodicals, journals, and directories.
What Happens During a Florida State Sales and Use Tax Audit?
The State conducts two types of audits:
1. those done in States offices (desk audits), and
2. those done at your place of business (field audits).
We use paper or electronic records to complete an audit (see “What is e-Auditing?”).
Major tax audits
Generally, we will audit a major tax, such as sales and use or corporate income, along with related taxes, such as local option or emergency excise.
The auditor begins by mailing you a Notification of Intent to Audit Books and Records (Form DR-840 or CA-I).
This notice identifies the audit period and taxes to be examined. The auditor will also inform you of the records you will need to provide.
The types of records needed may include, but are not limited to: federal income tax returns, Florida tax returns, depreciation schedules, general ledgers and journals, property records, cash receipt and disbursement journals, purchase and sales journals, sales tax exemption or resale certificates, and documentation to verify amounts entered on tax returns.
You may receive a questionnaire to assess the potential for an electronic audit.
Record-keeping for the State of Florida Sales Tax
You must keep your records for 3 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.
If you fail to show up for a Florida State sales or use tax audit
If you fail to have or show up with tax records the State will estimate your Sales Tax.
If you have been contacted by the Florida sales tax division of the Department of revenue about a potential criminal investigation when you call our offices, ask to speak directly to our tax attorneys, tax lawyers who can assist you and answer all your questions.
The conversation will be under attorney-client privilege.
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 if Tax Records are lost or destroyed
Owe State Sales Tax, Unfiled, Late Sales and Use Tax, RECEIVED FLORIDA SALES TAX AUDIT NOTICE
Our Company Resume: ( Since 1982 )
Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
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”
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 90.3 FM Monthly Radio Show-Business Weekly
RECEIVED FLORIDA SALES TAX AUDIT NOTICE – LAWYERS, ATTORNEYS, EXPERTS
