Florida gives taxpayers two distinct tracks to challenge an assessment before paying a dollar: the informal protest directly with DOR, and the formal appeal through the Division of Administrative Hearings (DOAH). Understanding which track fits is the difference between a manageable dispute and an expensive one.
Filing an informal conference with the DOR costs nothing, and you really have nothing to lose by requesting one. It's an informal process, but don't let that fool you. Handled well, it can shave significant dollars off your audit assessment, and a surprising number of cases get resolved at this stage before ever going further.
What makes the conference different from the audit itself? The DOR has discretion, and supervisors have real settlement authority. That flexibility means a well-prepared protest doesn't just ask for reconsideration, it can actually surface issues the auditor missed the first time around.
The window is 60 days from the proposed assessment date. Miss it and the assessment becomes final.
When the stakes are higher, think significant dollar exposure, complex legal questions, or agency overreach, the formal track through DOAH is where those arguments get made properly. You can reach this stage by skipping the informal protest entirely or by moving forward after it concludes.
This can be a full administrative proceeding that includes discovery and an evidentiary hearing before an administrative law judge, so you can make your case in full.
However, the case starts out being filed with the Department’s General Counsel’s Office, and they settle a very high volume of cases without ever going to trial, which can be a very cost-effective resolution for most cases. But if the case can’t be settled, then the case is forwarded to the Division of Administrative Hearings for a full trial.
DOR's settlement authority only grows at this level, and it can be significant for your business.
We've tried these cases. We know what holds up.
File the informal protest. It costs nothing and preserves every option. Most cases should start there. Some cases based on dollar amount or legal complexity even benefit from going formal immediately. We are happy to walk through any specific situation.
Have a recent assessment? Contact us to review it before the protest window closes.
