NEWS & INSIGHTS
Florida Sales Tax Case Suddenly Referred to DOAH? Here’s What Happens Next
Your Florida sales tax case has been sitting for years after filing a Petition for Chapter 120 Hearing — until now. The Florida Department of Revenue just referred it to the Division of Administrative Hearings (DOAH) for litigation. Here’s what this means, how the DOAH process works, and how to protect your rights before it’s too late.
Florida Sales Tax Case Suddenly Referred to DOAH? Here’s What Happens Next
Your Florida sales tax case sat for years after you filed a Petition for Chapter 120 Hearing. Then—out of nowhere—the Florida Department of Revenue (DOR) referred it to the Division of Administrative Hearings (DOAH) for litigation. Here’s what that means and what to do now.
What DOAH Is (and Why It Changes Everything)
The Division of Administrative Hearings is Florida’s administrative litigation forum under Chapter 120, Florida Statutes. An Administrative Law Judge (ALJ)—not a jury—will hear your case. The process becomes formal with strict deadlines, discovery, motions, and a trial-like final hearing.
Why DOR Suddenly Sent Your Case to DOAH
- Informal settlement stalled or was declined.
- The Department believes it’s ready to litigate and win.
- Procedural timelines or internal directives require movement.
The DOAH Sales Tax Litigation Timeline
- Assignment & Scheduling: Case assigned to an ALJ; scheduling order issued.
- Discovery: Subpoenas, document requests, depositions.
- Pre-Hearing Filings: Witness lists, exhibit exchange, pre-hearing statements, motions.
- Final Hearing: Evidence and testimony presented to the ALJ.
- Recommended Order: ALJ issues findings and legal conclusions.
- Final Order: DOR issues the agency’s final order; appeals go to the District Court of Appeal.
Deadlines Matter Now
Missing a pre-hearing deadline can limit evidence or harm your defense. Calendar the scheduling order dates for disclosures, exchanges, and motions.
Is Settlement Still Possible?
Yes. Settlement can occur during DOAH litigation, but leverage and timing change once a hearing is set. Use the litigation clock to negotiate while preparing to try the case.
How to Prepare Immediately
- Evidence: Invoices, receipts, exemption certificates, bank and POS data, prior DOR correspondence.
- Issues: Taxability, exemptions, audit sampling/methodology, penalties, interest.
- Witnesses: Operations, accounting, and third-party vendors as needed.
- Counsel: Retain a Florida sales tax attorney experienced with DOAH procedure.
Bottom Line
A referral to DOAH ends the waiting game. The case will move quickly, and preparation is everything. Act now to protect your rights and position your case for settlement or hearing.
Moffa Tax Law | Florida State and Local Tax Attorneys
The Department of Revenue refers sales tax cases to the Division of Administrative Hearings (DOAH) when settlement talks stall, they believe they can win in litigation, or procedural deadlines require the case to move forward.
It means your dispute has entered formal administrative litigation before an Administrative Law Judge (ALJ) under Chapter 120, Florida Statutes, with strict rules and accelerated timelines.
Once referred to DOAH, most sales tax cases reach a final hearing within six to nine months, much faster than the informal protest stage.
Yes. Settlement is still possible, but the Department may be less flexible once litigation begins. An experienced attorney can help negotiate terms while preparing for trial.
A DOAH hearing is similar to a bench trial, where both sides present evidence, call witnesses, and make legal arguments before an Administrative Law Judge.
After the hearing, the ALJ issues a Recommended Order with factual findings and legal conclusions. The Department of Revenue then issues the Final Order based on that recommendation.
Yes. You can appeal the Department’s Final Order to the appropriate Florida District Court of Appeal, typically on legal or procedural grounds.
Absolutely. DOAH litigation involves strict deadlines, evidence rules, and procedural requirements that are best handled by an attorney experienced in both Florida sales tax law and administrative litigation.
You should gather invoices, receipts, exemption certificates, bank statements, accounting records, and all correspondence with the Department of Revenue.
DOAH is an administrative venue without juries, focused on administrative law, and presided over by an ALJ, while circuit court is part of the judicial branch and has broader jurisdiction.
Share
Additional Articles by the SALTy Orange at Moffa Tax Law:
NEWS & INSIGHTS Florida Sales Tax Case Suddenly Referred to DOAH? Here’s What Happens Next Your Florida sales tax case…
NEWS & INSIGHTS COST in Action: SALT Policy Advocacy and State Tax Scorecards in 2025 COST in Action: SALT Policy…
NEWS & INSIGHTS State Residency and Source Income Battles: Highlights from the May 2025 SALT Personal Income Tax Report State…
Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.
