Form Gt-800004 - How To Pay Your Audit Assessment And Notice Of Taxpayer Rights printable pdf download

GT-800004

How to Pay Your Audit Assessment

R. 01/17

and Notice of Taxpayer Rights

Every taxpayer has the right to request a review of his or her audit results. Please carefully read this

information and the outlined time limits. If you do not send payment or exercise your right to a formal or

informal review, collection action will begin as soon as the assessment becomes final. You may contact

Case Processing at 850-617-8565 about your rights or the status of your audit.

Paying Your Audit Assessment

We encourage you to pay the balance due (including additional daily interest on the unpaid tax balance)

that appears on the Notice of Proposed Assessment (NOPA) or latest Department of Revenue notice that

you received. You can pay all or a portion of the amount due at any time without risking your protest

rights. If you protest the assessment, it is recommended that you pay the agreed upon portion of the tax

assessed as soon as possible. Interest will continue to accrue on the unpaid tax balance until it is paid.

If you are unable to pay the liability in full within the time frame stated on your notice, please contact

Case Processing.

The Department charges a fee on any debt that is more than 90 days old. The fee is equal to 10 percent

(10%) of the balance due or $10, whichever is greater. The fee is intended to recover the costs of

collecting the debt. If you fail to timely pay the amount due after your appeal rights expire or the

assessment becomes final, you will owe this fee.

Making Your Payment

To help ensure proper processing of your payment:

•

Make your check or money order payable to the Florida Department of Revenue.

•

Write the audit number and tax type on your check or money order.

•

Include any additional daily interest charges.

•

Attach your check or money order to the coupon provided with the most recent notice that

you received. If you did not receive or cannot locate a coupon, attach your payment to a

copy of the most recent notice that you received.

•

Mail your payment (Do Not Send Cash) in the enclosed envelope or send it to:

Florida Department of Revenue

PO Box 5139

Tallahassee FL 32314-5139

Do not include your audit payment with other Department of Revenue payments. Please use the

self-addressed envelope provided. If you fail to identify your payment as an audit payment, the

Department may not be able to properly apply the funds to your account. As a result, we may issue

additional penalty and interest billings or transfer your audit account to collections.

What if I do not agree with the audit results?

If you do not agree with the audit assessment, you can:

•

File a written informal protest with the Department of Revenue; or

•

File a written formal protest by petitioning for review by the Division of Administrative

Hearings or file an action in circuit court.

Florida Department of Revenue, How to Pay Your Audit Assessment and Notice of Taxpayer Rights, Page 1

Form Gt-800004 - How To Pay Your Audit Assessment And Notice Of Taxpayer Rights

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