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 | May 15, 2013 | Sales Tax
Sales Tax Audits Help – Affordable Florida Sales Tax Experts, Attorneys, CPAs, Former Agents – State of Florida Sales Tax
If you live anywhere in the state of Florida and need a professional tax firm to represent your best interest and save you money because of our expertise during a sales tax audit call us today for a free initial consultation and we can stop the worry and anxiety of the situation.
We have had handled hundreds and hundreds of these Sales Tax Audits matters and are true sales tax experts. We can help you for the entire process including appeals if necessary.
We can handle sales tax audits and help you for any sales tax situation in any city or county in the state of Florida.
More Tax Audits Coming State of Florida
You can expect a Department of revenue in the state of Florida to conduct many more sales tax audits due to its shortfall in revenue in the high volume of businesses and individuals not paying sales tax.
There is an estimate of one fourth of businesses currently falling in the tax gap and not staying current, or being delinquent, or closing shop and taking off without paying sales tax. We are seeing a higher volume of criminal prosecutions due to the sales tax issues.
We are finding that the state of Florida in the Department of revenue is trying to conduct the sales tax audits in real time.
Real time specifically means they want to deal with those not paying their sales tax in the same year the deficiencies are being unpaid.
As a general rule takes the state anywhere from 2 to 3 years to catch up on most corporations, businesses or individuals who absconded or not filed sales tax reports with the state of Florida.
Contact us today and we can give you a free tax consultation and review and let you know where you may stand with the sales tax audit with the Department of Florida State of Florida.
We have over 206 years of professional tax experience and have over 60 years of working directly for the government agencies.
We are comprised of tax attorneys, tax lawyers, certified public accountants, enrolled agents and former IRS audit managers.
We have an A+ rating by the Better Business Bureau I have been practicing right here in South Florida since 1982.
Why you get a Sales Tax Audit from the State of Florida, Department of Revenue
Why Are Taxpayers Audited for Sales Tax in the State of Florida.
The state of Florida, Department of revenue audits taxpayers to:
- Enforce Florida tax laws uniformly.
- Deter tax evasion.
- Promote voluntary compliance.
- Educate taxpayers.
The State of Florida accepts most tax returns as filed however 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.
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 a Sales Tax Audit in the state of Florida?
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 for the Sales Tax Audit in Florida?
When the State notifies you of our intent to sales tax 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 (not limited to Florida area )
Record Keeping required for the State of 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.
In the State of Florida, what Are My Rights During an Sales 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.
Very Important to Sales Tax Audit, Florida 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 usually 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.
If you live in the state of Florida contact us today if you are undergoing a sales tax audit. We are comprised of attorneys, CPAs and former agents. We handle sales tax audits in every county and city in the state of Florida.
We have been practicing sales-tax representation since 1982 in are A+ rated by the Better Business Bureau.
We believe in fair and honest pricing to all our clients.
Sales Tax Audits Help – Affordable Florida Sales Tax Experts, Attorneys, CPAs, Former Agents – State of Florida Sales Tax
by Fresh Start Tax | May 15, 2013 | Sales Tax
Ft.Lauderdale – Sales Tax Audits – Affordable Sales Tax Experts, Attorneys, CPA’s, Former Agents 954-492-0088
Due the shortfall with the Department of Revenue in the State of Florida many more sales tax audits are expected. Also due to the transient nature of businesses in Fort Lauderdale and the surrounding area, the Department of revenue wants to stay on top of businesses that owe sales tax in real time. Many times by the time the state of Florida begins the sales tax audit the company is closed or out of business and the officers can no longer be found.
By nature sales tax audits take place 2 to 3 years after the fact.
Both the federal government and the state government are putting programs together to make sure that businesses that owe sales tax are in compliance in real time.
We will be seeing a huge shift in sales tax audits and we have in the past.
We are comprised of tax attorneys, tax lawyers, certified public accountants, enrolled agents and former IRS agents and managers who know the sales tax system.
We can help walk you through a sales tax audit and should you owe any money to the Department of revenue we will be able to work out a tax settlement for you.
We have been practicing right here in South Florida since 1982 in our A+ rated by the Better Business Bureau. We have over 206 years of professional tax experience and we should be able to make this a painless process for you and your business.
Why you get a Sales Tax Audit from the State of Florida
Why Are Taxpayers Audited?
The state of Florida, Department of revenue audits taxpayers to:
- Enforce Florida tax laws uniformly.
- Promote voluntary compliance.
- Educate businesses and individual taxpayers.
The State of Florida accepts most tax returns as filed however they sales tax 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.
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 Sales 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 sales tax 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 for the Sales Tax Audit for the Department of Revenue?
When the State notifies you of our intent to audit they will also tell you what records you will need to provide.
The types of sales tax 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
Record Keeping for the State of 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 Sales 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
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.
Can I Request Technical Assistance During the Sales Tax 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.
Contact us today to learn more about sales tax audits if you live in the South Florida area. We are one of the most experienced professional tax firms and can help you through all phases of the sales tax audit including sales tax appeals or sales tax settlements. We are your affordable solutions when choosing a professional tax team and firm.
Ft.Lauderdale – Sales Tax Audits – Affordable Sales Tax Experts, Attorneys, CPA’s, Former Agents
by Fresh Start Tax | May 10, 2013 | Owe Payroll Taxes
Owe Back Payroll Taxes – Payroll Tax Relief, Attorneys, Former IRS 1-866-700-1040
If you owe back payroll taxes and need immediate payroll tax relief contact us today for free initial tax consultation.
We are comprised of tax attorneys, IRS tax lawyers, certified public accountants, enrolled agents and more importantly former IRS agents and managers who know the system on how to get immediate relief for those who owe back payroll taxes.
While at the Internal Revenue Service we taught tax law and we are tax experts and owing back payroll taxes. We know and understand how the IRS will give you immediate payroll tax relief.
If you owe back payroll taxes to the Internal Revenue Service there are generally three options that are available to you.
1. You may be able qualify for a business tax hardship,
2.may be eligible for an installment or monthly payment arrangement or,
3. you may be eligible for an IRS tax settlement program.
Everything will be depend on two things, the amount of time you need to pay back and your current financial statement that you must be able to fully document and provide proof to IRS
After the Internal Revenue Service verifies your financial statement they will move forward and close your case off the IRS enforcement computer.Being a former IRS agent teaching instructor is definitely in your best interest to hire a tax professional because owing back payroll taxes to the Internal Revenue Service as a much more serious matter because these are taxes that are held in trust for the employees. Back payroll taxes have IRS on high alert.
You definitely want to make sure you are not accruing payroll taxes because the IRS can make a criminal tax case that this exists.
Need a Back Payroll Tax Installment Agreement
Small businesses who currently have employees can qualify for an In-Business Trust Fund Express Installment Agreement.
These installment agreements generally do not require a financial statement or financial verification as part of the application process.
The criteria to qualify for an IBTF-Express IA are:
a. You owe $25,000 or less at the time the agreement is established,
b. If you owe more than $25,000, you may pay down the liability before entering into the agreement in order to qualify,
c. The debt must be full paid within 24-months or prior to the Collection Statute Expiration Date whichever is earlier,
d. You must enroll in a Direct Debit installment agreement (DDIA) if the amount you owe is between $10,000 and $25,000,
e. You must be compliant with all filing and payment requirements,
Do you owe Individual taxes to the IRS – Get a IRS Streamlined Installment Agreements
The Fresh Start provisions also mean that more taxpayers will have the ability to use streamlined installment agreements to catch up on back taxes.
Under the Fresh Start initiative, the maximum dollar criteria for streamlined installment agreements has been raised from $25,000 to $50,000 and the maximum term has been raised from 60 months to 72 months.
These installment agreements generally do not require a financial statement, but a limited amount of financial information may be required in the application process.
The Streamlined Installment Agreement criteria is divided into two categories:
Balance due of $25,000 or less, and balance due $25,001 to $50,000.
$25,000 of less in back taxes
The criteria to qualify for streamlined installment agreements with a balance due of $25,00 or less are:
a. You owe $25,000 or less, at the time the agreement is established.
b. If you owe more than $25,000, you may pay down the liability before entering into the agreement in order to qualify.
c. The debt must be full paid within 72-months or prior to the Collection Statute Expiration Date, whichever is earlier.
d. You must be compliant with all filing and payment requirements.
e. Individuals who owe any type of tax (Form 1040, Trust Fund Recovery Penalty, etc.).
f. Defunct businesses, including any type of entity and any type tax (Form 940, 941, 943, etc.).
g. Operating businesses are limited to income tax liabilities only (Form 1120)
IRS Tax Balance due of over $25,000 to $50,000
The criteria to qualify for streamlined/payment installment agreements with a balance due of $25,001 to $50,000 are:
a. You owe $25,001 to $50,000, at the time the agreement is established. If you owe more than $50,000, you may pay down the liability before entering into the agreement in order to qualify.
b. The debt must be full paid within 72-months or prior to the Collection Statute Expiration Date, whichever is earlier.
c. You must be compliant with all filing and payment requirements.
d. Individuals who owe any type of tax (Form 1040, Trust Fund Recovery Penalty, etc.).
e. Businesses are limited to defunct sole proprietors who owe any type of tax (Form 940, 941, 943, etc.).
f. You must enroll in a Direct Debit Installment Agreement.
g. A limited amount of financial information may be required during the application process.
h. Taxpayers seeking installment agreements exceeding $50,000 will still need to supply the IRS with a Collection Information Statement (Form 433-A (PDF) or Form 433-F (PDF)).
Owe Back Payroll Taxes – Payroll Tax Relief, Attorneys, Former IRS
by Fresh Start Tax | Apr 2, 2013 | Tax Lawyer, Tax Levy and Wage Garnishments
IRS Levy – Back Tax Returns – IRS Tax Settlements – Tax Lawyers, Attorneys 866-700-1040
If you have been levied by the Internal Revenue Service call us today and we can start process of getting your money back TODAY.
IRS will require that you file all your back tax returns.
This process is a very simple one.
The IRS is required to send at least three notices to all taxpayers letting them know that money is owed to the Internal Revenue Service. If these bills or notices are not responded to, the IRS enforcement computer kicks in. This is the CADE 2 computer.
After the final notice is sent, the IRS then systemically sends out a tax levy to either a bank account and/or a wage garnishment to your employer.
IRS Bank Levies
Notes of interest.
On IRS bank levies. The bank must freeze the account for 21 days before any money is turned over to Internal Revenue Service. A taxpayer who has received an IRS bank levy thus has 21 days to call the IRS and get the bank levy released.
IRS wage garnishment levy’s
A IRS wage garnishment levy is much different than IRS bank levy. Upon the employer receiving the IRS garnishment, the employer must act on the wage garnishment immediately. There is no hold period.
There are special rules and conditions that exist on these wage garnishment levy’s and you should visit our website for more details on this.
Releases for IRS levies
To get these IRS bank or wage garnishment levies released, the IRS will require a current financial statement usually a form 433-F.
IRS will want that form completely documented along with the last three months bank statements and a copy of your last pay stub.
After IRS reviews your current financial statement the IRS will usually place your account in one of three categories.
IRS will either:
1. Place your account in an economic tax hardship,
2. ask for a payment or installment agreement,
3. or you will qualify for a offer in compromise or a tax settlement
Back Tax Returns
If you have not filed back tax returns for multiple years that is not a problem.
We can reconstruct your tax returns and prepare accurate returns to satisfy the Internal Revenue Service. We simply call and ask IRS for a current income transcript and review your bank statements and we can prepare any back tax returns that you have. We are experts in income tax reconstruction.
IRS tax settlements, the new Fresh Start Program
An offer in compromise/IRS Tax Settlement allows you to settle your tax debt for less than the full amount you owe.
It may be a legitimate option if you can’t pay your full tax liability, or doing so creates a financial hardship.
IRS will consider your unique set of facts and circumstances. IRS will consider your:
1. Ability to pay;
2. Income;
3. Expenses and
4.Asset with equity.
IRS approves an offer in compromise when the amount offered represents the most we can expect to collect within a reasonable period of time.
The Offer in Compromise program or Tax Debt Settlement Program is not for everyone.
If you hire a tax professional to help you file an offer, be sure to check his or her qualifications. Also check the BBB rating of the tax firm.
You should make sure you are eligible
Before the Internal Revenue Service can consider your offer, you must be current with all filing and payment requirements.
If you are in a bankruptcy
You are not eligible if you are in an open bankruptcy proceeding.
Pre-qualifier tool
Use the Offer in Compromise Pre-Qualifier to confirm your eligibility and prepare a preliminary proposal. You can find that on our website.
Submit your offer
You’ll find step-by-step instructions and all the forms for submitting an offer in the Offer in Compromise Booklet, Form 656-B (PDF).
Your completed offer package will include:
a. Form 433-A (OIC) (individuals) or 433-B (OIC) (businesses) and all required documentation as specified on the forms;
b. Form 656(s) – individual and business tax debt (Corporation/ LLC/ Partnership) must be submitted on separate Form 656;
c. $150 application fee (non-refundable); and
Initial payment (non-refundable) for each Form 656.
Selecting a payment option
Your initial payment will vary based on your offer and the payment option you choose:
Lump Sum Cash:
Submit an initial payment of 20 percent of the total offer amount with your application. Wait for written acceptance, then pay the remaining balance of the offer in five or fewer payments.
Periodic Payment:
Submit your initial payment with your application.
You should continue to pay the remaining balance in monthly installments while the IRS considers your offer. If accepted, continue to pay monthly until it is paid in full.
Call us today for a free initial tax consultation and see how easy it is to settle your IRS tax case.
IRS Levy – Back Tax Returns – IRS Tax Settlement – Tax Lawyers, Attorneys
