Informal Dispute Resolution; Florida Department of Revenue Protest, Florida Tax Controversy Attorney; Florida Tax Dispute Lawyer
Florida State and Local Tax Controversy
Moffa Tax Law helps Florida businesses resolve tax disputes through audits, appeals, settlements, and litigation. Experienced, strategic tax defense.
Resolving Florida Tax Controversies and Disputes
Businesses operating in Florida frequently face tax disputes with the Florida Department of Revenue (FDOR) and other local taxing authorities. Tax controversies can arise from audits, assessments, refund denials, penalties, or enforcement actions that threaten a business’s financial stability. Navigating these disputes without experienced legal representation can result in costly tax liabilities, fines, and potential litigation.
At Moffa Tax Law, we are a boutique Florida state and local tax law firm focusing exclusively on representing businesses in tax disputes. Our firm provides strategic advocacy in all areas of Florida tax controversy, including administrative appeals, settlement negotiations, and litigation. Whether you are disputing a sales tax audit, contesting a corporate income tax assessment, or seeking relief from penalties, we provide the legal experience and representation necessary to resolve your tax dispute efficiently.
Comprehensive Florida Tax Controversy Services
Common Florida Tax Disputes
Tax disputes in Florida can arise from a variety of issues, including:
- Sales and Use Tax Disputes – Businesses frequently face sales tax audits, assessments, and compliance challenges that lead to disputes with the FDOR.
- Corporate Income Tax Controversies – The FDOR may challenge tax deductions, apportionment methods, and taxable income calculations.
- Refund Claims and Denials – Businesses seeking refunds for overpaid sales tax, corporate tax, or other state and local taxes often face administrative hurdles.
- Penalty and Interest Disputes – Excessive penalties and interest assessments can create significant financial burdens.
- Tax Nexus and Apportionment Issues – Multi-state businesses often encounter tax disputes related to nexus determinations and income apportionment.
- Tax Liens and Collections Disputes – The FDOR has broad enforcement powers, including tax liens and collections actions that can severely impact businesses.
Regardless of the nature of the dispute, our firm provides businesses with the strategic defense and advocacy needed to challenge improper tax assessments and enforcement actions.
Florida Sales and Use Tax Controversies
Sales tax disputes are among the most common tax controversies in Florida. Businesses may be assessed significant tax liabilities due to:
- Misclassification of Taxable and Non-Taxable Sales – Errors in determining the taxability of goods and services can lead to sales tax disputes.
- Exemption Certificate Issues – Failure to properly collect and maintain exemption certificates can result in costly assessments.
- Use Tax Disputes – Businesses often face use tax assessments for purchases made without proper tax collection.
- Audit Disputes and Challenges – The FDOR aggressively audits businesses for sales tax compliance, often resulting in disputed tax assessments.
Our firm represents businesses in challenging sales tax assessments, negotiating settlements, and litigating tax disputes when necessary. We work to minimize liabilities and protect businesses from excessive tax enforcement actions.
Corporate Income Tax Disputes
Florida corporate income tax disputes typically arise from FDOR audits and assessments related to:
- Taxable Income Adjustments – The FDOR may challenge income reporting and disallow deductions.
- Apportionment and Nexus Issues – Multi-state businesses often face disputes over how income is apportioned to Florida.
- Disallowed Tax Credits and Deductions – The FDOR may reject certain tax credits or deductions claimed by businesses.
- Filing Requirements and Compliance Issues – Businesses must ensure they comply with Florida’s corporate income tax laws to avoid disputes.
We provide aggressive representation for businesses facing corporate tax disputes, ensuring fair treatment and accurate tax determinations.
Florida Tax Dispute Options
Protests, Notices of Decision, and Petitions for Reconsideration
When a business receives a Notice of Proposed Assessment (NOPA) or other tax assessment, it has the right to challenge the findings through administrative appeals. The Florida Department of Revenue provides businesses with the opportunity to protest tax assessments before they become final.
Our firm handles administrative protests, presenting legal arguments, documentation, and financial analysis to challenge tax assessments. We engage in settlement negotiations with the FDOR and represent businesses in hearings before the Division of Administrative Hearings (DOAH) when necessary.
Protests
A tax protest is the first step in disputing an FDOR assessment, audit determination, or refund denial. To initiate a protest, businesses must submit a written protest within 60 days of the date on the Notice of Proposed Assessment (NOPA) or other tax determination.
The protest must include:
- A clear statement of disagreement with the FDOR’s findings.
- Supporting legal arguments and documentation.
- A request for an informal review, such as through the Informal Dispute Resolution (IDR) process.
Submitting a complete and well-supported protest can increase the chances of resolving the dispute at an early stage, avoiding further escalation.
Notices of Decision
After reviewing a taxpayer’s protest, the FDOR will issue a Notice of Decision, which outlines whether the department is upholding, modifying, or canceling the assessment. If the taxpayer disagrees with the decision, further action may be necessary to continue challenging the assessment.
- If the Notice of Decision is unfavorable, taxpayers may request reconsideration through a Petition for Reconsideration or escalate the matter through administrative hearings.
- The FDOR’s decision is generally considered final if no further action is taken within the prescribed timeframe.
Petitions for Reconsideration
If a taxpayer disagrees with the Notice of Decision, they may file a Petition for Reconsideration to request an additional review. This must typically be done within 30 days of the Notice of Decision’s issuance. The petition should present additional arguments, new evidence, or highlight legal errors in the FDOR’s determination.
Notices of Reconsideration
After reviewing a Petition for Reconsideration, the FDOR may issue a Notice of Reconsideration, which provides the department’s final stance on the matter. At this point, if the taxpayer still disagrees with the decision, they may need to consider further administrative or judicial appeals.
Our firm assists businesses in preparing protests, petitions for reconsideration, and responses to Notices of Decision. We ensure that all arguments are supported with strong legal reasoning and proper documentation to maximize the chances of a favorable outcome.
Informal Dispute Resolution (IDR) at the Florida Department of Revenue
The Florida Department of Revenue (FDOR) provides taxpayers with an opportunity to resolve tax disputes through the Informal Dispute Resolution (IDR) process. This administrative procedure allows businesses to contest tax assessments, audit findings, and refund denials without resorting to formal litigation.
IDR is designed to provide an efficient and accessible alternative for resolving disagreements with the FDOR. To initiate the IDR process, taxpayers must submit a written protest within the time frame specified on their tax notice. The protest should outline the taxpayer’s objections and include supporting documentation that substantiates their position. Compliance with procedural requirements is critical, as missing deadlines can result in the assessment or refund denial becoming final.
Once a protest is submitted, tax specialists—known as tax conferees—review the case, consider applicable state tax laws, and assess the taxpayer’s arguments. These specialists analyze the documentation and any legal interpretations provided to determine whether the tax assessment should be adjusted or upheld. IDR provides taxpayers with an opportunity to present their case in a non-adversarial setting, potentially leading to a resolution without the need for further administrative appeals.
Our firm assists businesses in navigating the IDR process by ensuring that all necessary documentation and legal arguments are properly prepared and submitted. We work closely with clients to strengthen their case and advocate for fair and accurate tax determinations, helping them reduce tax liabilities and avoid unnecessary financial burdens.
Resolving Tax Liens, Collections, and Enforcement Actions
The FDOR has broad authority to enforce tax laws, including placing tax liens on business assets, freezing bank accounts, and initiating collections actions. Businesses facing tax enforcement actions must act quickly to avoid severe financial consequences.
We help businesses negotiate with the FDOR, challenge improper tax liens, and resolve collections disputes. Our goal is to protect businesses from aggressive enforcement actions and reach favorable resolutions that minimize financial impact.
Why Hire a Florida Tax Controversy Attorney?
Tax disputes can quickly escalate into costly legal battles that threaten a business’s financial health. Having an experienced Florida tax controversy attorney ensures that your business:
- Has strong legal representation in administrative appeals and litigation.
- Can effectively dispute incorrect tax assessments and penalties.
- Receives expert legal guidance on compliance strategies to prevent future disputes.
- Is protected from aggressive tax enforcement actions by the FDOR.
At Moffa Tax Law, we focus exclusively on Florida state and local tax matters, providing businesses with dedicated legal representation in tax controversies. Our firm is committed to protecting businesses from unfair tax assessments, penalties, and collections actions.
A Florida tax controversy is any legal dispute between a taxpayer and the Florida Department of Revenue (FDOR) involving state or local taxes. These controversies typically arise from Florida tax audits, disputed assessments, refund denials, or penalty enforcement actions. Whether it’s a Florida sales tax audit of retail transactions or a Florida corporate income tax audit focused on income apportionment, tax controversies require careful legal response. At Moffa Tax Law, we represent businesses in all stages of the tax dispute process, from protests to litigation.
A Notice of Proposed Assessment (NOPA) is the FDOR’s formal notification that it intends to assess additional tax, interest, or penalties based on audit findings or compliance reviews. This notice often follows a Florida DOR audit and starts a strict 60-day countdown for the taxpayer to file a written protest. Whether the NOPA stems from a sales tax audit, a corporate income tax audit, or another type of enforcement action, responding promptly is critical to preserving your rights.
To protest a tax assessment by the Florida Department of Revenue, a business must submit a formal written protest within 60 days of receiving the NOPA. This protest should explain why the assessment is incorrect and include legal and factual support, along with documentation. If your protest is related to a Florida sales tax audit or Florida corporate income tax audit, it’s often beneficial to request an oral presentation through the Informal Dispute Resolution (IDR) process. Filing a strong protest is your first opportunity to avoid escalation and potentially resolve the matter early.
The IDR process is the FDOR’s internal review mechanism that allows taxpayers to challenge proposed assessments without going to court. After you file a protest, you may request an oral presentation to explain your position to a tax conferee. This is a key step for businesses disputing results from a Florida DOR audit, especially in high-stakes Florida sales tax or corporate income tax cases. IDR provides a lower-cost, faster route to resolution when supported with strong documentation and legal arguments.
If the FDOR issues a Notice of Decision (NOD) after your protest and IDR conference, it will outline whether the agency is upholding, modifying, or canceling the proposed tax assessment. If you still disagree with the NOD—especially in complex disputes like multistate nexus issues or aggressive Florida tax audit findings—you have 30 days to file a Petition for Reconsideration. This gives you one last opportunity to correct legal or factual errors before moving to litigation.
A Petition for Reconsideration allows a taxpayer to request an additional review of an unfavorable Notice of Decision, usually after an unresolved Florida tax audit or refund denial. This petition must include new arguments, updated facts, or additional documentation not previously considered. It must be filed within 30 days, and if accepted, the FDOR will issue a Notice of Reconsideration. Reconsideration can be a powerful final step in avoiding further administrative or judicial appeals.
A Notice of Reconsideration is the final administrative ruling issued by the FDOR after evaluating a Petition for Reconsideration. It confirms whether the agency will change its prior decision regarding a disputed Florida DOR audit, assessment, or refund denial. After receiving this notice, the only remaining options are formal administrative hearings or judicial appeals. At this point, legal representation is essential—especially if the case originated from a high-dollar Florida sales tax audit or a complex corporate income tax audit.
Yes. When you protest a Florida Department of Revenue audit, you may request an oral presentation through the Informal Dispute Resolution (IDR) process. This allows you to explain the facts of your case directly to a tax conferee. Oral presentations are especially helpful in complex cases—such as those involving misclassified transactions in a Florida sales tax audit or apportionment errors in a corporate income tax audit—where written records may not tell the full story.
Absolutely. If the FDOR denies your Florida tax refund—whether for sales tax, corporate income tax, or reemployment tax—you have the right to protest the denial through the same IDR channels used for audits. This can occur after overpayment, miscalculation, or when credits or exemptions were improperly denied. Strong documentation and knowledge of Florida’s protest procedures are key to reversing refund denials without litigation.
The most commonly disputed Florida state taxes include:
- Florida sales and use tax – involving exemption certificates, service vs. goods classification, and use tax assessments.
- Florida corporate income tax – especially apportionment disputes, disallowed deductions, and nexus-based enforcement.
Reemployment tax – involving worker classification and wage reporting errors. These disputes frequently originate from Florida tax audits and often escalate to the IDR or reconsideration stage if not handled properly.
Nexus refers to the connection between a business and the state of Florida that creates a tax obligation. A business can establish nexus through physical presence (like employees or inventory) or economic activity (e.g., exceeding a sales threshold). The FDOR frequently initiates Florida tax audits based on nexus determinations, which can result in large assessments for out-of-state businesses unaware of their filing responsibilities. Nexus is a major issue in Florida sales tax audits and multistate corporate income tax enforcement.
The Florida Department of Revenue has broad enforcement powers. If a business fails to respond to or resolve a Florida tax audit or appeal, the FDOR may:
- File tax liens,
- Freeze business bank accounts,
- Revoke sales tax permits,
Initiate collections actions. These enforcement tools can devastate a business’s operations. Timely legal representation can prevent or reverse aggressive enforcement before it escalates.
You’re not required to hire an attorney, but working with an experienced Florida tax controversy attorney significantly increases your chance of success. Florida tax disputes involve technical legal issues, rigid deadlines, and evolving interpretations of law. Whether it’s a Florida sales tax audit, a corporate income tax audit, or a denied refund, legal guidance ensures your business responds strategically and complies with FDOR procedures
The timeline for resolving a Florida tax dispute depends on the stage and complexity of the case:
- IDR and protest stages often take 3–6 months,
- Petitions for Reconsideration add another 1–3 months,
Formal litigation or DOAH proceedings can take 12 months or longer. Cases originating from a detailed Florida DOR audit may take longer due to documentation or fact-intensive issues, especially for multistate or high-dollar disputes.
Once the FDOR issues a Notice of Reconsideration, its administrative review process is generally complete. However, taxpayers still have the right to file an administrative petition with the Division of Administrative Hearings (DOAH) or pursue judicial review in court. Many businesses choose to escalate cases involving significant liabilities from Florida tax audits, especially when legal issues remain unresolved.
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Trade Centre South, Suite 930A
100 W Cypress Creek Rd. Fort Lauderdale, FL 33309 - [email protected]
Schedule a Consultation with a Florida Tax Controversy Attorney Today
If your business is facing a tax dispute with the Florida Department of Revenue, immediate legal representation is essential. Moffa Tax Law provides businesses with aggressive advocacy in tax audits, appeals, litigation, and enforcement disputes.
Contact us today to schedule a consultation and discuss how we can help resolve your tax controversy and protect your business from excessive tax liabilities.
