by Fresh Start Tax | Aug 27, 2013 | Florida Sales Tax
Florida Sales Tax Audits Experts – Auto Dealerships
Florida Department of Revenue in their never ending search for more funds have been pursuing more audits and targeting specific industries like retail Auto Dealerships because there is low hanging fruit for a revenue agent to pick. There is always a gold mine to be found.
Frank Lamantia of Fresh Start Tax LLC is one of own seasoned tax professionals that and represent your best interest if you are undergoing a Florida Sales Tax Audit. Frank is a 16 year vet of the Department.
Both New Car and Used Car Sales are both targeted
If you own a used car dealership in Florida you are aware that the Florida Department of Revenue has always given a lot of attention to the industry.
Used car dealerships especially small dealerships are in the business of selling used cars and their records are not always complete due to limited staff.
The Department of Revenue is aware of this issue and consequently targets small used car dealerships.
Here is some facts to be aware.
Exempt Sales – Complete and detailed records are required for all exempt sales:
- a Florida registered motor vehicle dealer buys the vehicle for resale or lease and provides the seller there Current Annual Resale Certificate
- the seller delivers the vehicle outside of Florida
- a Florida registered export/import company buys a vehicle for resale and will immediately export it outside of Florida (documentation required)
- a nonresident dealer who does not have a Florida sales tax number buys a vehicle for resale or lease and extends a completed resale form to the selling dealer
- a nonprofit organization buys a vehicle and presents a current Florida Consumers Certificate of Exemption (DR-14) to the seller
Partially exempt motor vehicle sales:
- if the Veterans Administration pays a portion of the invoice that portion the VA pays directly to the dealer is exempt
- if a Florida dealer sells a motor vehicle to a resident of another state that imposes a sales tax of less than 6% and the buyer takes possession of the vehicle in Florida, the buyer’s home state tax rate may be applied to the sale. Other restrictions may apply
- in order to be eligible was a lower tax rate, the buyer must give the dealer a completed, notarized Affidavit for Partial Exemption Motor Vehicle Sold for Licensing in Another State(DR-123), declaring his or her intent to license the vehicle in his or her home state within 45 days of the date of the sale.
Currently, the states of Arkansas, Mississippi, and West Virginia impose a sales tax on motor vehicles, but they do not allow a credit for taxes paid to Florida.
Residents of these states should be informed that they must pay sales tax to Florida at this rate imposed by their home state when they purchase a vehicle in Florida and must also pay tax to their home state with the vehicle’s license in their home state.
Please Note:
1. all tax collected must be paid to the Florida Department of revenue. The tax must never be sent to the buyer’s home state.
2. if a vehicle is bought by a nonresident corporation or partnership, taxes due if any officer of the Corporation, or any stockholder or partner who owns at least 10% of the corporation or partnership, is a Florida resident.
However, if the vehicle is removed from Florida within 45 days after purchase and remains out of the state for a minimum of 180 days, the purchasing entity may qualify to pay its home state tax rate despite the residency of its owners, stockholders or partners.
Businesses that sell, repair, rent, or provide services are required by the state of Florida law to act as an agent for the state and collect and remit sales taxes due to the state of Florida in a timely manner.
Also Florida sales tax is required to be separately stated in the customers invoice in the taxes collected are the property of the state from the moment is collected from the customer. Business owners must segregate sales tax collected and remitted to the state in a timely manner.
The Florida Department of Revenue has a task force to review the records of every used car dealership in Florida by comparing sales tax returns to Department of Motor Vehicle records.
Beware: It is a crime under Florida law for Unremitting Sales Tax Collected
Take this very seriously!
Some recent prosecutions
(name omitted), the owner of BAS Specialty Cars Inc., a used car dealership that is located in Longwood, Florida has been arrested on charges that she stole more than $67,000 in sales tax she collected from customers, but failed to send in to the state, the Florida Department of Revenue announced today.
know
(name omitted), was arrested by the Seminole County Sheriff’s Office on a felony charge relating to theft of state funds. If convicted, she faces up to 15 years in prison and up to $10,000 in fines, as well as possible repayment of stolen sales tax, along with payment of penalty and investigative costs. BAS Specialty Cars is located at 1580 South Ronald Reagan Blvd. in Orlando.
According to Revenue Department investigators, (name omitted) collected tax from customers at the dealership. However, during various periods beginning in 2009, lasting through periods in 2012, she failed to send in to the state all of the sales taxes that were collected.
The Florida Department of revenue is more likely to arrest a business owner for tax fraud than the Internal Revenue Service.
Both IRS and the Florida Department of revenue will put tax liens on a business property; the Florida Department of revenue will also put the business owner in jail if the taxes, penalties, interest are not remitted.
If you have collected and not remitted Florida sales tax please contact a firm experienced in Florida sales and use tax criminal defense for confidential discussion as to the options. There are ways for individuals to negotiate with the state and enter into a payment plan.
It can be a trying task to come up with the cash flow for a payment plan but is far better than jail. Any admission to the Florida Department of revenue can be used against you in a criminal trial therefore is very wise to have an attorney speak on your behalf.
As a general rule sales tax payments are not mentioned or tracked on the dealerships books and records generally because they are not a dealership expense. Car dealers are the collectors of the taxes that are ultimately remitted to the state on a timely basis.
However, dealership owners can be held liable for mistakes in the way taxes are remitted. The Florida Department of revenue has the ability to compare sales tax records with the Florida Department of motor vehicle records to make sure the company’s sales tax records match the cars that are being registered in Florida and purchased from that specific dealership.
A Florida sales tax audit can be a very expensive educational lesson for compliance with the Florida sales tax laws.
A system has been created by the Florida Department of revenue to download the entire Department of motor vehicle database, and then compare sales tax registration numbers to Department of motor vehicle dealer registration numbers and create a usable database with information that can be used to trigger an audit or criminal investigation or used in an ongoing audit of a specific dealer and the dealer’s sales tax returns.
In the past 18 months there have been several arrests throughout the state of Florida for sales tax theft.
The Florida Department of revenue is targeting used as well as new car dealerships for audits and possible criminal investigation.
Form DR 840 notice to audit books and records could be coming your way this month or within the next six months.
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 dealership 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.
We are a full-service tax firm that specializes in federal 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 Experts – Car, Auto Dealerships – Insider Tips
by Fresh Start Tax | Aug 8, 2013 | Florida Sales Tax
Florida Sales Tax Audit Defense – Affordable Expert Defense
Fresh Start Tax LLC is a professional tax firm that specializes in defending taxpayers against the State of Florida, Department of Revenue.
We begin the process of your tax audit defense from your first letter until your case with Florida Sales Tax is fully resolved and your case settled.
If you will wind up owing money we will arrange a tax settlement with Florida sales tax.
We are a full service tax firm that has well over 300 years professional tax experience and are rated A+ by the Better Business Bureau. We have been in private practice right here in the state of Florida since 1982.
Our firm is comprised of tax attorneys, certified public accountants, a former sales tax agent of 16 years and former IRS agents, managers and tax instructors who have over 60 years of direct government experience in the local, district, and regional tax offices.
Since we have worked for the government we completely understand what it takes to fully resolve your case using different tax strategies to ensure your very best result.
We are the affordable experts for Florida Sales Tax Audit Defense.
Beware – If you owe back Florida Sales Tax?
You want to be represented by experienced tax professionals
You should know the State of Florida tax law allows the following actions to be done when you owe back taxes:
- Garnish or levy your wages
- Revoke your business registration or business licenses
- Bank accounts can be frozen and seized to pay your tax debt
- Property and assets can be lien, seized and sold to pay your back taxes
- Despite paying the debt, the State of Florida tax lien will remain on your credit report for 7 to 10 years
- You will be subject to penalties between 10% per month and 100% of the total tax due.
- Interest on the debt accrues daily on the unpaid balance
- And yes, the State of Florida can issue an arrest Arrest Warrant with the local law enforcement for your incarceration.
Feel free to contact us for initial tax consultation for Florida Sales Tax Audit Defense. We will completely review your case and give you a full assessment on the pros and cons so you can make an informed incompetent decision of how to fully resolve your sales tax audit case.
There are many excellent firms that represent taxpayers for Florida sales tax audit defense and we believe we are in that category.
Professional Tax Representation
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- Full Service Accounting Tax Firm,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A” Plus
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
Areas of Professional Tax Practice:
- Same Day IRS Tax Representation
- Offers in Compromise or IRS Tax Debt Settlements
- Immediate Release of IRS Bank Levies or IRS Wage Garnishments
- Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
- IRS Tax Audits
- IRS Hardships Cases or Unable to Pay
- Payment Plans, Installment Agreements, Structured agreements
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll / Trust Fund Penalty Cases / 6672
- Filing Late, Back, Unfiled Tax Returns
- Tax Return Reconstruction
- Federal Tax Problems – Tax Resolution & Easy Solutions
Florida Sales Tax Audit Defense – Affordable Expert Audit Defense – Attorneys, Former Agents
by Fresh Start Tax | Jun 11, 2013 | Christian IRS Tax Relief
Tax Help IRS – Christian Tax Professional, Nationwide Tax Help
We are a professional Christian tax firm specializing in IRS tax help nationwide.
We are comprised of Christian tax attorneys, Christian certified public accountants, Christian enrolled agents, and former IRS agents, managers and tax instructors who have over 60 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of the Internal Revenue Service.
We have been practicing since 1982 and are true experts in IRS tax help.
We have over 206 years a professional tax experience and we are A+ rated by the Better Business Bureau and are without complaint.
Contact us today for a free initial tax consultation.
We are biblical based firm and can help you resolve any IRS problem, situation or tax matter that you have. Please feel free to ask us any questions about our churches, Christian service or our Christian faith.
Helpful tip in dealing with the Internal Revenue Service
If you have a tax matter, tax situation or tax problem you want to solve, one the first questions IRS will ask you is have you filed all your current tax returns?
It is critical in dealing with the Internal Revenue Service for any IRS tax matter that you make sure all your tax returns are current and up-to-date.
Should you need help filing or making payments, contact us today and we will bring all your tax returns current.
How do you discern Christian godly counsel:
Psalm 37:30
The godly offer good counsel, they know what is right from wrong.
Proverbs 18:2
Fools have no interest in understanding; they only want to offer their own opinions.
Proverbs 27:9
The heartfelt counsel of a friend is as sweet as perfume and incense.
Christian Tax Professionals – Areas of Professional Tax Representation
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
Full Service Accounting Tax Firm,
We taught Tax Law in the IRS Regional Training Center
Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
Highest Rating by the Better Business Bureau “A” Plus
Fast, affordable, and economical
Licensed and certified to practice in all 50 States
Nationally Recognized Veteran /Published Former IRS Agent
Nationally Recognized Published EZINE Tax Expert
As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
Areas of Professional Tax Practice:
Same Day IRS Tax Representation
Offers in Compromise or IRS Tax Debt Settlements
Immediate Release of IRS Bank Levies or IRS Wage Garnishments
Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
IRS Tax Audits
IRS Hardships Cases or Unable to Pay
Payment Plans, Installment Agreements, Structured agreements
Abatement of Penalties and Interest
State Sales Tax Cases
Payroll / Trust Fund Penalty Cases / 6672
Filing Late, Back, Unfiled Tax Returns
Tax Return Reconstruction
Tax Help IRS – Christian Tax Professional, Nationwide Tax Help – Attorneys, CPA’s, Former Agents
by Fresh Start Tax | Jun 6, 2013 | Christian IRS Tax Relief
Settle Tax Debt – Christian IRS Tax Debt Attorney
We are a Christian tax firm that specializes in tax debt settlement.
We are comprised of Christian tax attorneys, tax lawyers, certified public accountants, and former IRS agents and managers.
We have a combined 60 years of direct work experience at the local, district, and regional tax offices of the Internal Revenue Service.
We taught the IRS tax debt settlement program which is called the offer in compromise to new IRS agents and at the regional IRS training centers.
We are nationally recognized tax experts in settling IRS or state tax debt.
On staff are former IRS auditors, revenue agents, revenue officers, IRS supervisors, IRS managers, IRS appellate agents, and IRS teaching instructors.
We are a full service tax firm in which all work done in-house, we also get referrals from other CPA firms and law firms to handle their tax debt settlement matters with both the federal and state governments.
Contact us today for a free initial tax consultation.
As the Bible teaches, we are not to be held in bondage to financial matters.
Call us today to start the spiritual and financial healing and permanently get rid of any tax debt that you may have.
As a part of our service we will review with you your budget.
We find that many Christians struggling with tax issues have budgeting problems.
We will review your budget so you can get a fresh start on living free and independent from tax debt.<><
How do you discern Christian godly counsel?
Psalm 37:30
The godly offer good counsel, they know what is right from wrong.
Proverbs 18:2
Fools have no interest in understanding; they only want to offer their own opinions.
Proverbs 27:9
The heartfelt counsel of a friend is as sweet as perfume.
Settle Tax Debt through the Offer in Compromise
An offer in compromise 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.
The Internal Revenue Service will consider your unique set of facts and circumstances such as your:
1. Ability to pay;
2. Income;
3. Expenses; and
4. Asset equity.
The federal government, the Internal Revenue Service will generally approve 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 is not for everyone.
Make sure you are eligible before you File to Settle Tax Debt
Before the Internal Revenue Service can consider your offer, you must be current with all filing and payment requirements.
You are not eligible if you are in an open bankruptcy proceeding.
New Pre-Qualifier Tool
There is now a new pre-qualifier tool put out by the Internal Revenue Service to find out if you can settle your tax debt through the offer in compromise.
You can find that form on our website under IRS forms. You do not want to file for a tax debt settlement and less you know you are a suitable and qualified candidate.
As a former IRS agent, it is not in any taxpayer’s best interest to attempt to settle their tax debt on their own.
There is much financial minutia and maneuvering involved and I can tell you this firsthand because I taught the tax debt settlement practice at the Internal Revenue Service. If you want to get your offer in compromise to settle your tax debt through, it is only in your best interest to hire a professional Christian Firm.
The average wait time currently is 6 to 9 months before the offer in compromise is completely processed and accepted before the Internal Revenue Service.
Last year 58,000 offers in compromises were accepted and the acceptance rate is 38%
Submit your offer in compromise to settle a tax debt
Your completed offer package will include:
- Form 433-A (OIC) (individuals) or 433-B (OIC) (businesses) and all required documentation as specified on the forms;
- Form 656(s) – individual and business tax debt (Corporation/ LLC/ Partnership) must be submitted on separate Form 656;
- $150 application fee (non-refundable); and
- Initial payment (non-refundable) for each Form 656.
Select a payment option to Settle a Tax Debt
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. 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.
If you meet the Low Income Certification guidelines, you do not have to send the application fee or the initial payment and you will not need to make monthly installments during the evaluation of your offer.
Understand the process of a Tax Debt Settlement
While your offer/settlement is being evaluated:
- Your non-refundable payments and fees will be applied to the tax liability (you may designate payments to a specific tax year and tax debt);
- A Notice of Federal Tax Lien may be filed;
- Other collection activities are suspended;
- The legal assessment and collection period is extended;
- Make all required payments associated with your offer;
- You are not required to make payments on an existing installment agreement.
Contact us today to find out information on how to settle your tax debt. You will speak to a true Christian tax professional who is an expert in tax debt settlements.
Free initial tax consultation.
Settle Tax Debt – Christian IRS Tax Debt Attorneys, CPA’s, Former Agents
by Fresh Start Tax | Jun 5, 2013 | Sales Tax
Affordable, experienced Sales Tax Audit – Affordable Attorneys, Lawyers, CPA’s, Former Agents Since 1982. 954-492-0088
We are local affordable South Florida Sales tax experts in dealing with the Florida Department of Revenue.
With over 206 years of total firm experience we are one of the most reputable tax firms in dealing with sales tax issues and the Department of Revenue in the state of Florida.
If you are having a tax issue or tax problem with the state of Florida, Department of revenue sales and use tax, contact us today for free initial tax consultation.
You will speak directly to tax attorneys, certified public accountants or former agents who can help you with any Florida sales or use tax situation that you have.
We are experts in Florida sales tax audits, tax settlements, and all areas of tax negotiations.
We are A+ rated by the Better Business Bureau and have been in private practice since 1982.
We are available for no cost initial tax consultation. We are the fast and friendly and affordable tax firm.
Why were you selected for a State of Florida Sales Tax Audit
The state of Florida audits taxpayers for many reasons some of those are the following:
- Enforce Florida tax laws uniformly to all industries and persons,
- Deter tax evasion statewide,
- Promote voluntary compliance within the state of Florida,
- Educate taxpayers and make sure they are following the tax laws correctly.
While the State of Florida accepts most Sales and Use tax returns as filed they audit some returns to verify accuracy and evaluate compliance. There are a certain number of tax returns that must be audited and this is determined by the budget given the Department of revenue.
Sales Tax Audits do not always result in the taxpayer owing additional tax, penalty or interest. Surprisingly many sales tax audit winds up as “no changes”.
Many times the State auditor may adjust a credit carryover or correct distribution without assessing additional tax. The auditor may even determine that a refund is due.
How Are Taxpayers Selected for State of Florida, Sales and Use Audit?
Some of the methods for selecting a business or individual to audit vary from tax to tax.
Here are some examples of sources we use to identify a potential audit candidate:
- Internal Revenue Service information provided to the state,
- Information sharing programs with other states and state agencies,
- Computer-based random selection,
- Analysis of Florida tax return information.
- Business publications, periodicals, journals, directories and information received from third parties.
What Types of Records Will I Need to Provide during the Sales Tax Audit?
When the State notifies you of our intent to audit records, we will also tell you what records you will need to provide. The types of records may include, but are not limited to:
- General ledgers and journals,
- Cash receipt and disbursement journals,
- Purchase and sales journals,
- Sales tax exemption or resale certificates,
- Other documentation to verify amounts entered on tax returns. Remember that each tax auditor is different and each state tax auditor looks at each case differently to their eyes.
Record-keeping requirements that are necessary
You must keep your records for three years since an audit can extend back that far. The Department may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.
What Are My Rights During an Florida State Tax Audit?
The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees.
Some of your taxpayers rights include:
- The right to fair treatment,
- The right to get available information and prompt, accurate responses to your questions,
- The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit,
- The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
Communicating and Meeting Deadlines
Throughout the Sales Tax audit process, communication is vital.
After the auditor sends you a Notice of Intent to Audit Books and Records, the auditor will work with you to set a date to begin the audit.
The auditor will give you deadlines for providing information or documentation. If you need additional time to prepare, or need to request a delay for other reasons, contact the auditor.
The auditor will make every effort to accommodate your requests. If you fail to respond or provide the requested information, we may issue an assessment and file a warrant based on the best available information.
Remember there are number two audits alike. Each sales tax audit is shaped by the tax return and the tax auditor.
As former IRS agents and tax auditors the best advice that we can give you is never to lie to any federal or state tax agent and is always in your best interest to hire a professional firm to get the best results.
There is a huge difference in the results when taxpayers attempt to settle these cases versus the tax professionals.
When you’re hiring a tax firm always check out their Better Business Bureau rating and always speak to the person that will be handling your sales tax audit.
Special Note of Interest
The Department of revenue many times uses a criminal approach to collect monies from businesses that own back sales tax. With the threat of criminal prosecution the Florida Department of revenue will conduct investigations prompting some of these individuals and businesses to pay the tax in full. And it works.
If you are under criminal investigation or you have received a notice from the Florida Department of revenue about a possible criminal investigation it is in your best interest to immediately seek a tax attorney or tax lawyer who specializes in Florida state sales tax. Contact us today and you can keep all your information you give us under attorney-client privilege.
West Palm Beach – Sales Tax Audit – Affordable Attorneys, Lawyers, CPA’s, Former Agents – Florida Sales and Use Tax Audits
