When one thinks of the Florida Department of Revenue, an image usually comes to mind. Some individuals have very descriptive thoughts of and strong feelings about the Florida Department of Revenue. Time and time again, the Florida Department of Revenue does not disappoint with its ability to disappoint. One such instance is described in this article and should be a warning to anyone reading this about the potential lack of reasonableness to be expected from the Florida Department of Revenue.
Our firm had the opportunity to represent a company. The company had been owned by a single mother just attempting to run a business and take care of her children. Running a business is a struggle. Being a single mother of children and running a business full time seems as though it is an impossible task.
Things were not going well for the business. Then, the Florida Department of Revenue said “hold my beer.” An audit was performed of this business. The Florida Department of Revenue determined, in a self-serving way, to assess hundreds of thousands of dollars. There was absolutely no way the business would ever be able to pay. Ultimately, the company closed. Yet, the Florida Department of Revenue still wanted the money the Florida Department of Revenue believed was due. No negotiation. It was a “pay up or else.”
We took certain actions here to help try to reach an amicable resolution in the matter. Apparently, the Florida Department of Revenue did not want to help out this single mother and specifically played hardball. See, the Florida Department of Revenue was willing to accept just the amount of tax. Again, this amount of tax the Florida Department of Revenue self-servingly determined was owed was in the six figures. There was no way a closed business would be able to ever pay this amount, especially when the business has no money or assets. Moreover, this single mother would never be able to ever pay the amount of the hundreds of thousands of dollars of tax from her own pocket when quite literally just scraping by. As usual, the Florida Department of Revenue was attempting to get blood from a turnip. Perhaps the Florida Department of Revenue is looking to save up money to pay for some employees to go to Disney World? Nonetheless, the single mother did the best she could with the Florida Department of Revenue. According to the Florida Department of Revenue, it was not good enough for them to pay the assessment but still be able to support her children.
You have to wonder a couple of things about this. First, why is the Florida Department of Revenue not trying to help single mothers but instead arguably target them to take much needed money from them? Is the Florida Department of Revenue that desperate for money? Second, is this position by the Florida Department of Revenue really to the benefit of taxpayers? As it pertains to the second question, my opinion is it certainly is not to the benefit of taxpayers but only goes to hurt the Florida tax base. If the Florida Department of Revenue is wanting to do this to a single mother, who will they go after next?
About the author: David Brennan is partner with Moffa, Sutton, & Donnini, P.A. His primary practice area is multistate tax controversy. David received a B.S. in Accounting and Finance, with a minor in Computer Science, from Florida State University. He worked as an accountant for a CPA firm before attending law school at Regent University. He received his Juris Doctor in 2013 and was licensed to practice law in Florida in the same year. In 2015, David earned his Masters of Laws in Taxation from Boston University. While working for the Florida Department of Revenue as a Senior Attorney, David focused on various sales and use tax issues, including those relating to aircraft. You can read his BIO HERE.
At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire state of Florida. Contact us for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
ADDITIONAL RESOURCES
FLORIDA SALES TAX ATTORNEY - FORT LAUDERDALE, published December 7, 2025, by James Sutton, CPA, Esq.
FLORIDA SALES TAX: CRIMINAL INVESTIGATIONS - IMMIGRATION CONSEQUENCES, published November 28, 2025, by Matthew Parker, Esq.
FLORIDA SALES TAX - IS LABOR TAXABLE?, published October 4, 2023, by James Sutton, CPA, Esq.
FLORIDA SALES TAX - A CASE STUDY OF AGGRESSIVE SALES TAX AUDITS, published October 9, 2023, by David J. Brennan, Jr., Esq.
FLORIDA SALES TAX AUDITS PROCESS AND TRAPS, published March 4, 2023, by David J. Brennan, Jr., Esq.