What Happens When the Florida Department of Revenue Sends My Sales Tax Case to DOAH?

If you’ve just learned that the Florida Department of Revenue (DOR) is sending your sales tax case to the Division of Administrative Hearings (DOAH), your dispute has entered a new stage. The process is now formal, deadlines are strict, and preparation is critical.

Understanding DOAH in Florida Sales Tax Litigation

The Division of Administrative Hearings is where certain disputes with Florida agencies, including the DOR, are resolved under Chapter 120, Florida Statutes. Instead of a traditional court, your case is decided by an Administrative Law Judge (ALJ) who applies administrative law, not jury verdicts. Once referred, the case proceeds on a defined litigation schedule.

Why the DOR Sends Sales Tax Cases to DOAH

Cases are referred to DOAH for a variety of reasons:

• Informal settlement negotiations have failed or stalled.
• The Department believes it has a strong case to present in litigation.
• Statutory or procedural deadlines require formal resolution.

Unlike the protest stage, DOAH litigation moves quickly, often concluding within six to nine months.

Step-by-Step: The DOAH Sales Tax Litigation Process

1. Case Assignment: An ALJ is assigned, and a scheduling order sets deadlines for every phase.
2. Discovery: Both sides can request documents, issue subpoenas, and take depositions.
3. Pre-Hearing Filings: This includes witness lists, exhibit exchanges, and pre-hearing statements.
4. Pre-Hearing Conference: The ALJ may address motions, procedural matters, and evidentiary disputes.
5. Final Hearing: Similar to a bench trial, both sides present evidence and testimony to the ALJ.
6. Recommended Order: The ALJ issues findings of fact and legal conclusions.
7. Final Order: The DOR issues the final agency action, which may be appealed to a District Court of Appeal.

Deadlines You Can’t Miss

At DOAH, the scheduling order controls the case. Missing a deadline can limit evidence or weaken your defense. Common deadlines include:

• Witness disclosures
• Document exchanges
• Pre-hearing statement submission
• Motions and evidentiary challenges

Can You Still Settle a DOAH Sales Tax Case?

Yes. Settlement remains possible even after referral to DOAH. However, the DOR may be less flexible, and the time to negotiate is limited by the litigation schedule. A skilled Florida sales tax DOAH attorney can leverage upcoming hearing dates to improve settlement options.

How to Prepare for DOAH Litigation

• Gather and Organize Evidence: Include invoices, receipts, exemption certificates, bank records, and all DOR correspondence.
• Identify Key Legal Issues: Be ready to address taxability, exemptions, audit methods, penalties, and interest.
• Prepare Witnesses: Identify who can testify to your accounting practices, recordkeeping, and compliance.
• Hire Experienced Counsel: An attorney familiar with both Florida sales tax law and DOAH procedure can protect your rights.

After the Final Order

If the DOR issues an unfavorable final order, you can appeal to the appropriate Florida District Court of Appeal. Appeals are based on legal errors, not re-trying the facts.

Related Reading

If your case was referred to DOAH after years of waiting, see our article: Florida Sales Tax Case Suddenly Referred to DOAH? Here’s What Happens Next.

Bottom Line

When your Florida sales tax case is sent to DOAH, the process speeds up, deadlines become critical, and preparation is everything. Knowing the steps and working with experienced legal counsel can make the difference between a favorable outcome and an expensive loss.