Sales Tax Consulting in Tampa
Since 1991: Tampa Sales Tax Defense Built on Legal and Accounting Expertise
Law Offices of Moffa, Sutton, & Donnini, P.A. is a Florida state tax law firm established in 1991, and our Tampa office serves businesses throughout the region facing audits, assessments, and disputes with the Florida Department of Revenue. Our practice centers on tax defense: we represent clients from the moment a notice arrives through every stage of resolution. We know Florida’s sales tax audit defense laws because that’s what we do here, day in and day out.
What makes our Tampa sales tax consulting practice distinct is how we staff it. Our attorneys are also licensed CPAs, so every audit is handled with both technical accounting analysis and full attorney-client privilege. A CPA firm alone can provide the accounting side, but confidential communications with a CPA acting alone aren’t protected under Florida’s lawyer-client privilege (Section 90.502, Florida Statutes). Engaging our firm means the strategy you build can stay protected from the start.
If your Tampa business has received a DR-840 notice or a proposed assessment, call us now at (888) 444-9568 or reach out through our contact form. The earlier we get involved, the more options we may be able to preserve for you.
Why Tampa Businesses Work with Law Offices of Moffa, Sutton, & Donnini, P.A.
Our firm handles over a hundred Florida sales tax audits a year. That volume isn’t a boast; it’s the reason our attorneys recognize audit patterns, know how the Department of Revenue approaches specific industries, and understand where assessments can be challenged. The Florida sales and use tax controversy under Chapter 212, Florida Statutes, is technically demanding, and experience at that volume matters.
We also work closely with CPA and accounting firms whose clients are in over their heads with a sales tax audit. When your accountant tells you they need backup from a Florida tax attorney, that’s typically what brings businesses to us. We function as a partner to those firms, not a competitor, so clients get a coordinated defense rather than conflicting advice. Our track record includes numerous successful outcomes in Florida tax controversies, and we represent clients aggressively to protect their rights against the Department.
How a Florida Sales Tax Audit Unfolds
Most audits begin with Form DR-840, the Notice of Intent to Audit Books and Records. That document sets the clock in motion and signals whether you’re facing a desk audit conducted at a department office or a field audit conducted at your business location. Either way, the audit typically examines roughly three years of records. If returns weren’t filed, that lookback window can extend considerably further.
Common Audit Triggers
Knowing what draws department scrutiny helps a business prepare before an auditor arrives. Common triggers include:
- Industry-wide enforcement sweeps
- Mismatches between reported sales and third-party data, such as 1099-K reporting
- Missing or improperly executed resale and exemption certificates
- Cash-intensive operations
- Prior audit history with the Department
Once the audit progresses to the protest stage, the auditor’s preliminary findings are generally presumed correct by statute, and the burden shifts to your business to prove otherwise. That’s why the preparation and documentation work done early in the process can significantly shape the final result.
From Assessment to Appeal: Your Options After an Audit
When an audit concludes, the Department typically issues a Notice of Proposed Assessment (NOPA) detailing the tax, penalty, and interest proposed. Taxpayers generally have around 60 days from the NOPA to file an informal written protest, though an extension may be available in some circumstances. That protest window is one of the most consequential deadlines in the entire process.
If the informal protest doesn’t resolve the matter, a Tampa business generally has two formal paths forward. A Chapter 120 petition before the Division of Administrative Hearings (DOAH) typically requires paying only the amount reasonably believed owed, while a circuit court challenge, such as in Hillsborough County, generally requires paying the full assessment before the court has jurisdiction. These distinctions matter enormously to cash flow and litigation strategy, and the right path depends on the facts of your specific case.
Contact Our Tampa Sales Tax Attorney Team
When a DR-840 notice arrives, most business owners’ first instinct is to call their accountant. That’s understandable. But options that exist early in a Florida sales tax audit can close quickly, and some aren’t available once the audit moves past certain stages. Bringing a sales tax attorney in from the start keeps your communications privileged and your strategic options open.
Call (888) 444-9568 or use our contact form to speak with a Tampa sales tax attorney about your situation. A consultation can be the right first step.
