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What to Do When Your Client Is Under a Florida Tax Audit

Florida Sales Tax Lawyers

For CPAs and attorneys, if your client has received a Form DR-840, Notice of Intent to Audit Books and Records or is currently under a Florida tax audit, it is vital that the taxpayer has proven representation from a Florida tax professional. At the Law Offices of Moffa, Sutton, & Donnini, P.A., our practice is focused almost exclusively on Florida tax controversy - and primarily Florida Sales and Use Tax. As opposed to many other firms that have a widely more diverse practices and rarely handle Florida tax matters, our sole concentration is on difficult Florida tax problems, which allows us to fill a need when your client is faced with a perilous road ahead.


We are available to act as co-counsel or counsel for your client's Florida tax matter.

In case you are not already away, Florida tax audits usually extend back 3 years. In cases where a client has failed to file a returns or has filed ones that appear to be substantially incorrect, the Florida Department of Revenue (DOR) can audit records beyond the 3 year period. Remember that a Department of Revenue auditor's job is NOT to help your client accurately determine your tax liabilities. THE AUDITOR'S JOB IS TO FIND ADDITIONAL TAXES DUE. It is that simple. If the auditor can call into question an entry or record, then the auditor will do so - and usually project that one record across the entire 3 year audit period exponentially increasing your client's proposed Florida tax assessment.

If you are aware that your client has collected but not remitted taxes and you are not well versed in Florida criminal tax laws as well as civil tax laws, then you should consider referring your client to our firm. Using these so-called "trust fund taxes" are considered theft of state property under Florida law and is a very serious, possibly criminal matter.


Taxpayer's Rights

Audits can become complex and the Florida Department of Revenue can become overly zealous in their actions with a taxpayer. An auditor can use even one missing record or an ill worded journal entry to project an alleged underpayment of tax over the entire 3 year audit period. At this point, an aggressive attorney from our firm steps in to protect the taxpayer's rights and create an atmosphere which is more conducive to negotiations. We work throughout all stages of the audit, including tax controversy when it is required. Due to our firm's Florida tax controversy focus, once the troubles are resolved not only will your client be happy, but you should also be aware that we do not attempt to retain your client for other matters.

If a taxpayer does not produce the records requested, then the DOR will estimate their tax liability for them and you can believe us when we say that the estimated assessment due to missing records is almost always much higher that any reasonable projection of potential taxes due. This results in not only a larger tax assessment, but often results in costly penalties and interest as well. If we can get involved quickly, then we use our decades of concentration on Florida tax controversy towards producing the best outcome possible for your client. Sales and use tax plus discretionary sales surtax, corporate income tax and many other types of Florida taxes can all be the subject of an audit and we are fully prepared to resolve each.

Contact a Florida sales tax lawyer from our firm if your client is being audited and you want to get the best results possible on their behalf. © 2011-2019 – All Rights Reserved – the Law Offices of Moffa, Sutton, & Donnini, P.A.

  • FL Dept. of Revenue
  • ABA
  • FL State Bar

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