Florida Tax Controversy Attorney | Florida Tax Dispute Lawyer | Florida State and Local Tax Litigation

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.