by Fresh Start Tax | Nov 21, 2017 | Tax Help
We are affordable tax firm that can resolve any IRS tax debt or tax filing problem. Experts in IRS & State Tax Problems. A Local tax firm. 954-328-3501
We are a full service tax firm that specializes in corporate and business tax problems. On staff are CPAs and former IRS agents. We are the affordable tax experts who deal in IRS and state tax problems.
We know the system because we have over 95 years of direct working knowledge being former IRS agents. We are one of Florida’s premier and affordable tax and business services firm.
We know the system inside and out and know the fastest, quickest and most affordable way to completely and permanently relieve you of taxes owed to the Internal Revenue Service on back taxes. We know all the settlement options.
You can call us today for a free initial tax consultation and we can give you a free assessment on your case. Hear the truth from true tax experts.
As former IRS agents supervisors and teaching instructors we had great value to any taxpayer trying to sort out the different options they have with IRS if you owe back taxes have back tax debt, or have to file back tax returns.
We deal with all type of issues from IRS business and corporate tax resolution to dealing with sales tax issues.
IRS Tax Debt Consolidation + Settlement Options + Back IRS Taxes Owed
When the Internal Revenue Service works case they keep a couple of factors in mind. First of all your tax returns must be filed and you must be in full compliance with all individual and business taxes. IRS will work all your cases at one time if their outstanding all the debt in all the nonfiling issues will be brought together in one case. IRS immediately pulls transcription & summary of your cases before they develop an exit in closing strategy.
Important : IRS Tax Debt Consolidation will depend on your current financial statement. The internal revenue system is dependent on the review, the credibility and in-depth analysis of your current assets and income.
Having the knowledge and experience of the system is the first step to finding a permanent resolution to your IRS tax problem.
The first option always is to see if you can settle your tax debt through pennies on the dollar through the offer in compromise program.
Our firm has a distinct advantage over other forms as I am a former IRS teaching agent of the offer in compromise program when employed at Internal Revenue Service.
We will review with you the very specifics of your tax issue or back tax problem and after a careful review of your exit strategy and your financial statement, we can come up with the best strategy to reduce your tax debt, manage the IRS and handle all the representation for affordable fees and prices.
When IRS takes a current financial statement to make a determination on how they will treat you as a taxpayer there are basically three options available for you to take care of your back tax matter:
1. Internal Revenue Service puts 40% of all open cases into currently not collectible status which stay there for approximately a year, or,
2.6.5 million people enter into installment payments based on their current financial statements as IRS carefully looks at your income and necessary living expenses.
3. The last option and the best option is to settle your debt to pennies on the dollar through the offer in compromise program.
Last year 38,000 offers in compromise were accepted for an average settlement of $4000 per case.
Please keep in mind this is completely dependent on the current financial statement that IRS reviewed and accepted.
Payment Plan, Installment Agreements & Settlement Options for Back Taxes
There are many factors that determine payment plan and settlement options.
The Internal Revenue Service when exploring a payment plan option with the taxpayer will look at the amount due, making sure all tax returns are current and up-to-date and will look on the amount of money the taxpayer wants to pay back depending on statutory periods of time.
When you call our office we will review with you the three different options you have available to make a payment plan and get the one you want not, the one forced on you by Internal Revenue Service.
As a former IRS agent, I can tell you that Internal Revenue Service tries to enforce their will and extracting money from taxpayers trying to collect money they do not have.
Knowing all the procedures and the options you have available and the rights you have, we can make sure you are treated fairly and that you have the best possible payment agreement you can get based on your current financial statement and living expenses.
When you use our firm, you do not have to fear being bullied by the Internal Revenue Service, we know their systems inside and out.
It is necessary for you to know that all your tax returns will need to be filed for IRS to close out your case. IRS expects each taxpayer who owes back tax debt to be in full compliance before they will resolve their tax issue.
If you have returns are not filed we can prepare those with little or no records.
Call us today for a free initial tax consultation assessment and let’s find out how we can get your case closed for affordable pricing.
Please feel free to come by her offices and visit us today.
Business Tax Problem CPA’s + Affordable Experts IRS & Sales Tax Problems + Ft.Lauderdale, Miami, West Palm Beach
by Fresh Start Tax | Nov 21, 2017 | Tax Help
We are affordable tax firm that can resolve any IRS tax debt or tax filing problem. Experts in IRS & State Tax Problems.
We are a full service tax firm that specializes in corporate and business tax problems. On staff are CPAs and former IRS agents. We are the affordable tax experts who deal in IRS and state tax problems.
We know the system because we have over 95 years of direct working knowledge being former IRS agents. We are one of Florida’s premier and affordable tax and business services firm.
We know the system inside and out and know the fastest, quickest and most affordable way to completely and permanently relieve you of taxes owed to the Internal Revenue Service on back taxes. We know all the settlement options.
You can call us today for a free initial tax consultation and we can give you a free assessment on your case. Hear the truth from true tax experts.
As former IRS agents supervisors and teaching instructors we had great value to any taxpayer trying to sort out the different options they have with IRS if you owe back taxes have back tax debt, or have to file back tax returns.
We deal with all type of issues from IRS business and corporate tax resolution to dealing with sales tax issues.
IRS Tax Debt Consolidation + Settlement Options + Back IRS Taxes Owed
When the Internal Revenue Service works case they keep a couple of factors in mind. First of all your tax returns must be filed and you must be in full compliance with all individual and business taxes. IRS will work all your cases at one time if their outstanding all the debt in all the nonfiling issues will be brought together in one case. IRS immediately pulls transcription & summary of your cases before they develop an exit in closing strategy.
Important : IRS Tax Debt Consolidation will depend on your current financial statement. The internal revenue system is dependent on the review, the credibility and in-depth analysis of your current assets and income.
Owe Back Taxes = Settlement Options
Having the knowledge and experience of the system is the first step to finding a permanent resolution to your IRS tax problem.
The first option always is to see if you can settle your tax debt through pennies on the dollar through the offer in compromise program.
Our firm has a distinct advantage over other forms as I am a former IRS teaching agent of the offer in compromise program when employed at Internal Revenue Service.
We will review with you the very specifics of your tax issue or back tax problem and after a careful review of your exit strategy and your financial statement, we can come up with the best strategy to reduce your tax debt, manage the IRS and handle all the representation for affordable fees and prices.
When IRS takes a current financial statement to make a determination on how they will treat you as a taxpayer there are basically three options available for you to take care of your back tax matter:
1. Internal Revenue Service puts 40% of all open cases into currently not collectible status which stay there for approximately a year, or,
2.6.5 million people enter into installment payments based on their current financial statements as IRS carefully looks at your income and necessary living expenses.
3. The last option and the best option is to settle your debt to pennies on the dollar through the offer in compromise program.
Last year 38,000 offers in compromise were accepted for an average settlement of $4000 per case.
Please keep in mind this is completely dependent on the current financial statement that IRS reviewed and accepted.
Payment Plan, Installment Agreements & Settlement Options for Back Taxes
There are many factors that determine payment plan and settlement options.
The Internal Revenue Service when exploring a payment plan option with the taxpayer will look at the amount due, making sure all tax returns are current and up-to-date and will look on the amount of money the taxpayer wants to pay back depending on statutory periods of time.
When you call our office we will review with you the three different options you have available to make a payment plan and get the one you want not, the one forced on you by Internal Revenue Service.
As a former IRS agent, I can tell you that Internal Revenue Service tries to enforce their will and extracting money from taxpayers trying to collect money they do not have.
Knowing all the procedures and the options you have available and the rights you have, we can make sure you are treated fairly and that you have the best possible payment agreement you can get based on your current financial statement and living expenses.
When you use our firm, you do not have to fear being bullied by the Internal Revenue Service, we know their systems inside and out.
It is necessary for you to know that all your tax returns will need to be filed for IRS to close out your case. IRS expects each taxpayer who owes back tax debt to be in full compliance before they will resolve their tax issue.
If you have returns are not filed we can prepare those with little or no records.
Call us today for a free initial tax consultation assessment and let’s find out how we can get your case closed for affordable pricing.
Business Tax Problem CPA’s + Affordable Experts IRS & State Problems
by Fresh Start Tax | Nov 20, 2017 | Tax Help
If you are having a problem with any Florida sales or use tax issue call us today for a free initial tax consultation. We are the affordable tax firm that deals with sales tax audits and owing back Florida sales tax.
We can provide the best possible tax defense if you’re undergoing an audit and work out the best possible solution if you have a pending tax warrant or they are about to take enforced collection action.
Call us today for a free initial tax consultation and we will break the process down and you can find out how speaking to us to make this problem worry free.
On staff CPAs, former IRS agents, managers and teaching instructors, very simply put we know the system and are available for free initial tax consultation to review and advise you on the best possible tax strategies for a state of Florida , DOR, sales tax audit.
Things that you need to know during a Florida sales and use tax audit.
Below you will find some information relative to your audit.
It is best to have a tax representative go in for your audit.
As former IRS agents I can tell you that the government employee loves for taxpayers to go in undefended because they pretty much can have their way.
Give us a call and we will give you a free consultation and advise you on how to best handle your Florida sales tax audit.
The methods of audit selection vary by tax. Some examples of sources used for audit selection are:
• Internal Revenue Service (IRS) information
• Information sharing programs with other states and state agencies
• Computer-based random selection
• Analysis of Florida tax return information
• What types of records will I need to provide?
• When notified of the Department’s intent to audit, you will be informed as to what records you will need to provide.
The types of records needed 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
• You must keep your records for three years for auditing purposes.
The Department may also audit for periods longer than three years if you did not file a return or payment, or filed a return or payment that was substantially incorrect.
• What are my rights during an audit?
• The Florida Taxpayer’s Bill of Rights (GT-800039 ) included in Section 213.015, Florida Statutes, explains the rights and obligations of the taxpayer and the Department.
Your rights include:
• The right to fair and consistent application of tax laws.
• 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 following notifications of the intent to audit.
• The right to receive simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
Can I request technical assistance during the audit?
When an auditor and a taxpayer agree on the facts of an audit case, but disagree on how tax law should be applied to the case, the taxpayer can request an opinion on the application of law to a specific set of facts.
The Department’s 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 (GT-800061 ). The Department’s Revenue Law Library can help you research the issue before requesting technical assistance.
What happens when the sales and use audit is complete?
After the audit is complete, you may review the audit findings and proposed changes. The auditor will give you a copy of the work papers and explain your rights, including deadlines for filing protests.
If you agree with the audit findings, you are expected to pay the amount due in full, if any. You have the right to protest the proposed changes if you disagree with them.
Other Audit-Related Information
Auditing in an Electronic Environment (e-Auditing) (GT-800050 ) contains details regarding a computer-assisted audit 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 eligible for an electronic audit.
The Department prefers to examine electronic records because it is the most accurate and efficient method of conducting an audit.
The Certified Audit Program (GT-800065 ) is a cooperative effort between the Florida Department of Revenue and the Florida Institute of Certified Public Accountants (FICPA).
If you have not received a Notice of Intent to Audit Books and Records from the Department, you may be eligible to participate.
The program gives you the opportunity to hire a qualified CPA firm to review your sales and use and local option tax compliance. As an incentive, the Department waives penalties and reduces interest if tax is due.
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, the Department will waive the penalties. If you believe you might owe back taxes and the Department has not contacted you about the liability, you may be eligible for the Voluntary Disclosure Program.
Tax Clearance Letter, Certificate of Compliance, or Transferee Liability Certificate:
When buying a Florida business, the purchaser should ask the seller for documentation of any tax, penalty, or interest due to the Florida Department of Revenue. A business owner can use a Certificate of Compliance as proof of good standing with the Department.
Self-audit or self-analysis projects are used to educate taxpayers on issues related to a particular compliance problem or industry.
The Department sends selected taxpayers information about a specific tax or issue, user-friendly instructions, and simple worksheets.
The Department asks the taxpayer to review the materials, complete the worksheets, calculate any additional tax due, and return the paperwork with payment, if needed.
The auditor has limited contact with the taxpayer and does not visit the taxpayer’s location.
The Department generally 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.
Call us for details.
by Fresh Start Tax | Nov 20, 2017 | Tax Help
We are a full-service Sales Tax Audit Defense tax firm.
IRS & Sales Tax Defense, Since 1982.
We can Help you Though Your Sales Tax Audit.
Local Experts. 954-492-0088
On staff CPAs, former IRS agents, managers and teaching instructors, very simply put we know the system and are available for free initial tax consultation to review and advise you on the best possible tax strategies for a state of Florida , DOR, sales tax audit.
Things that you need to know during a Florida sales and use tax audit.
Below you will find some information relative to your audit.
It is best to have a tax representative go in for your audit.
As former IRS agents I can tell you that the government employee loves for taxpayers to go in undefended because they pretty much can have their way.
Give us a call and we will give you a free consultation and advise you on how to best handle your Florida sales tax audit.
The methods of audit selection vary by tax. Some examples of sources used for audit selection are:
• Internal Revenue Service (IRS) information
• Information sharing programs with other states and state agencies
• Computer-based random selection
• Analysis of Florida tax return information
• What types of records will I need to provide?
• When notified of the Department’s intent to audit, you will be informed as to what records you will need to provide.
The types of records needed 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
• You must keep your records for three years for auditing purposes.
The Department may also audit for periods longer than three years if you did not file a return or payment, or filed a return or payment that was substantially incorrect.
• What are my rights during an audit?
• The Florida Taxpayer’s Bill of Rights (GT-800039 ) included in Section 213.015, Florida Statutes, explains the rights and obligations of the taxpayer and the Department.
Your rights include:
• The right to fair and consistent application of tax laws.
• 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 following notifications of the intent to audit.
• The right to receive simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
Can I request technical assistance during the audit?
When an auditor and a taxpayer agree on the facts of an audit case, but disagree on how tax law should be applied to the case, the taxpayer can request an opinion on the application of law to a specific set of facts.
The Department’s 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 (GT-800061 ). The Department’s Revenue Law Library can help you research the issue before requesting technical assistance.
What happens when the sales and use audit is complete?
After the audit is complete, you may review the audit findings and proposed changes. The auditor will give you a copy of the work papers and explain your rights, including deadlines for filing protests.
If you agree with the audit findings, you are expected to pay the amount due in full, if any. You have the right to protest the proposed changes if you disagree with them.
Other Audit-Related Information
Auditing in an Electronic Environment (e-Auditing) (GT-800050 ) contains details regarding a computer-assisted audit 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 eligible for an electronic audit.
The Department prefers to examine electronic records because it is the most accurate and efficient method of conducting an audit.
The Certified Audit Program (GT-800065 ) is a cooperative effort between the Florida Department of Revenue and the Florida Institute of Certified Public Accountants (FICPA).
If you have not received a Notice of Intent to Audit Books and Records from the Department, you may be eligible to participate.
The program gives you the opportunity to hire a qualified CPA firm to review your sales and use and local option tax compliance. As an incentive, the Department waives penalties and reduces interest if tax is due.
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, the Department will waive the penalties. If you believe you might owe back taxes and the Department has not contacted you about the liability, you may be eligible for the Voluntary Disclosure Program.
Tax Clearance Letter, Certificate of Compliance, or Transferee Liability Certificate:
When buying a Florida business, the purchaser should ask the seller for documentation of any tax, penalty, or interest due to the Florida Department of Revenue. A business owner can use a Certificate of Compliance as proof of good standing with the Department.
Self-audit or self-analysis projects are used to educate taxpayers on issues related to a particular compliance problem or industry.
The Department sends selected taxpayers information about a specific tax or issue, user-friendly instructions, and simple worksheets.
The Department asks the taxpayer to review the materials, complete the worksheets, calculate any additional tax due, and return the paperwork with payment, if needed.
The auditor has limited contact with the taxpayer and does not visit the taxpayer’s location.
The Department generally 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.
Call us for details.
Affordable Florida Sales & Use Tax Experts + CPA’s, Former Agents + Sales Tax Defense + Local, Ft.Lauderdale, Miami, West Palm Beach
by Fresh Start Tax | Nov 16, 2017 | Tax Help
We are a full-service Audit Defense tax firm. IRS & Sales Tax Defense, Since 1982. We can Help you Though Your Sales Tax Audit. Local Experts. 954-492-0088
On staff CPAs, former IRS agents, managers and teaching instructors, very simply put we know the system and are available for free initial tax consultation to review and advise you on the best possible tax strategies for a state of Florida , DOR, sales tax audit.
Things that you need to know during a Florida sales tax audit.
Below you will find some information relative to your audit.
It is best to have a tax representative go in for your audit.
As former IRS agents I can tell you that the government employee loves for taxpayers to go in undefended because they pretty much can have their way.
Give us a call and we will give you a free consultation and advise you on how to best handle your Florida sales tax audit.
The methods of audit selection vary by tax. Some examples of sources used for audit selection are:
• Internal Revenue Service (IRS) information
• Information sharing programs with other states and state agencies
• Computer-based random selection
• Analysis of Florida tax return information
• What types of records will I need to provide?
• When notified of the Department’s intent to audit, you will be informed as to what records you will need to provide.
The types of records needed 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
• You must keep your records for three years for auditing purposes.
The Department may also audit for periods longer than three years if you did not file a return or payment, or filed a return or payment that was substantially incorrect.
• What are my rights during an audit?
• The Florida Taxpayer’s Bill of Rights (GT-800039 ) included in Section 213.015, Florida Statutes, explains the rights and obligations of the taxpayer and the Department.
Your rights include:
• The right to fair and consistent application of tax laws.
• 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 following notifications of the intent to audit.
• The right to receive simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
Can I request technical assistance during the audit?
When an auditor and a taxpayer agree on the facts of an audit case, but disagree on how tax law should be applied to the case, the taxpayer can request an opinion on the application of law to a specific set of facts.
The Department’s 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 (GT-800061 ). The Department’s Revenue Law Library can help you research the issue before requesting technical assistance.
What happens when the audit is complete?
After the audit is complete, you may review the audit findings and proposed changes. The auditor will give you a copy of the work papers and explain your rights, including deadlines for filing protests.
If you agree with the audit findings, you are expected to pay the amount due in full, if any. You have the right to protest the proposed changes if you disagree with them.
Other Audit-Related Information
Auditing in an Electronic Environment (e-Auditing) (GT-800050 ) contains details regarding a computer-assisted audit 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 eligible for an electronic audit.
The Department prefers to examine electronic records because it is the most accurate and efficient method of conducting an audit.
The Certified Audit Program (GT-800065 ) is a cooperative effort between the Florida Department of Revenue and the Florida Institute of Certified Public Accountants (FICPA).
If you have not received a Notice of Intent to Audit Books and Records from the Department, you may be eligible to participate.
The program gives you the opportunity to hire a qualified CPA firm to review your sales and use and local option tax compliance. As an incentive, the Department waives penalties and reduces interest if tax is due.
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, the Department will waive the penalties. If you believe you might owe back taxes and the Department has not contacted you about the liability, you may be eligible for the Voluntary Disclosure Program.
Tax Clearance Letter, Certificate of Compliance, or Transferee Liability Certificate:
When buying a Florida business, the purchaser should ask the seller for documentation of any tax, penalty, or interest due to the Florida Department of Revenue. A business owner can use a Certificate of Compliance as proof of good standing with the Department.
Self-audit or self-analysis projects are used to educate taxpayers on issues related to a particular compliance problem or industry.
The Department sends selected taxpayers information about a specific tax or issue, user-friendly instructions, and simple worksheets.
The Department asks the taxpayer to review the materials, complete the worksheets, calculate any additional tax due, and return the paperwork with payment, if needed.
The auditor has limited contact with the taxpayer and does not visit the taxpayer’s location.
The Department generally 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.
Help with Sales Tax Audit, State of Florida + Affordable Experts + Ft.Lauderdale, Miami, Boca Raton, Palm Beaches 954-492-0088
by Fresh Start Tax | Nov 16, 2017 | Tax Help
We are a full-service Audit Defense tax firm. IRS & Sales Tax Defense, Since 1982. We can Help you Though Your Sales Tax Audit.<>< Lets us Help and Defend You.
On staff Christian CPAs, former IRS agents, managers and teaching instructors, very simply put we know the system and are available for free initial tax consultation to review and advise you on the best possible tax strategies for a state of Florida sales tax audit.
Proverbs 12:15
The way of a fool is right in his own eyes, But a wise man is he who listens to counsel.
Proverbs 11:14
Where there is no guidance the people fall, But in abundance of counselors there is victory.
Call us anytime you wish we are available for a free initial tax consultation to walk you through what to expect, representation techniques and the best way to handle a sales tax audit with the state of Florida. 1-866-700-1040
There are some things that you need to know during a Florida sales tax audit.
Below you will find some information relative to your audit.
It is best to have a tax representative go in for your audit.
As former IRS agents I can tell you that the government employee loves for taxpayers to go in undefended because they pretty much can have their way.
Give us a call and we will give you a free consultation and advise you on how to best handle your Florida sales tax audit.
The methods of audit selection vary by tax. Some examples of sources used for audit selection are:
• Internal Revenue Service (IRS) information
• Information sharing programs with other states and state agencies
• Computer-based random selection
• Analysis of Florida tax return information
• What types of records will I need to provide?
• When notified of the Department’s intent to audit, you will be informed as to what records you will need to provide.
The types of records needed 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
• You must keep your records for three years for auditing purposes.
The Department may also audit for periods longer than three years if you did not file a return or payment, or filed a return or payment that was substantially incorrect.
• What are my rights during an audit?
• The Florida Taxpayer’s Bill of Rights (GT-800039 ) included in Section 213.015, Florida Statutes, explains the rights and obligations of the taxpayer and the Department.
Your rights include:
• The right to fair and consistent application of tax laws.
• 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 following notifications of the intent to audit.
• The right to receive simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
Can I request technical assistance during the audit?
When an auditor and a taxpayer agree on the facts of an audit case, but disagree on how tax law should be applied to the case, the taxpayer can request an opinion on the application of law to a specific set of facts.
The Department’s 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 (GT-800061 ). The Department’s Revenue Law Library can help you research the issue before requesting technical assistance.
What happens when the audit is complete?
After the audit is complete, you may review the audit findings and proposed changes. The auditor will give you a copy of the work papers and explain your rights, including deadlines for filing protests.
If you agree with the audit findings, you are expected to pay the amount due in full, if any. You have the right to protest the proposed changes if you disagree with them.
Other Audit-Related Information
Auditing in an Electronic Environment (e-Auditing) (GT-800050 ) contains details regarding a computer-assisted audit 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 eligible for an electronic audit.
The Department prefers to examine electronic records because it is the most accurate and efficient method of conducting an audit.
The Certified Audit Program (GT-800065 ) is a cooperative effort between the Florida Department of Revenue and the Florida Institute of Certified Public Accountants (FICPA).
If you have not received a Notice of Intent to Audit Books and Records from the Department, you may be eligible to participate.
The program gives you the opportunity to hire a qualified CPA firm to review your sales and use and local option tax compliance. As an incentive, the Department waives penalties and reduces interest if tax is due.
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, the Department will waive the penalties. If you believe you might owe back taxes and the Department has not contacted you about the liability, you may be eligible for the Voluntary Disclosure Program.
Tax Clearance Letter, Certificate of Compliance, or Transferee Liability Certificate:
When buying a Florida business, the purchaser should ask the seller for documentation of any tax, penalty, or interest due to the Florida Department of Revenue.
A business owner can use a Certificate of Compliance as proof of good standing with the Department.
Self-audit or self-analysis projects are used to educate taxpayers on issues related to a particular compliance problem or industry.
The Department sends selected taxpayers information about a specific tax or issue, user-friendly instructions, and simple worksheets.
The Department asks the taxpayer to review the materials, complete the worksheets, calculate any additional tax due, and return the paperwork with payment, if needed.
The auditor has limited contact with the taxpayer and does not visit the taxpayer’s location.
The Department generally 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.
Help Settle Florida Sales, Use Tax Audit = Christian Sales Tax, Department of Revenue Experts
