Form Gt-800004 - How To Pay Your Audit Assessment And Notice Of Taxpayer Rights Page 2
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4Informal Protests
What is an informal protest?
An informal protest is an objection to an assessment that is filed with the Department of Revenue. For
informal protests, a taxpayer may serve as his or her own representative. At the taxpayer’s request, a
meeting or conference may be scheduled to be held in Tallahassee or by telephone.
What is the deadline for filing an informal protest?
The deadline is 60 days from the date the Department issues the Notice of Proposed Assessment
(NOPA). If you need to ask for an extension, we must receive your request within 60 days from the date
the Department issues the NOPA. You can mail your request for an extension to Technical Assistance
and Dispute Resolution, PO Box 7443, Tallahassee FL 32314-7443. You can fax it to Technical
Assistance and Dispute Resolution at 850-245-5981 or email .
What information must appear in a written informal protest?
•
The taxpayer’s name, address, and federal employer identification number or account
number (where appropriate).
•
The tax type and dollar amount(s) of tax, interest, or penalty challenged.
•
The period covered under the assessment and the amount of tax protested.
•
A schedule of the protested adjustments.
•
A statement of factual and legal grounds for the objection, and any contested factual issue.
•
A description or copy of the assessment.
•
A statement of whether a personal conference with a Department specialist is requested.
Where should I send the informal protest request?
Mail the protest to:
Technical Assistance and Dispute Resolution
PO Box 7443
Tallahassee FL 32314-7443
You can fax it to Technical Assistance and Dispute Resolution at 850-245-5981 or email
.
What happens after the Department receives my protest?
We will contact you when the informal review begins. When the informal review is complete, you will
receive a Notice of Decision (NOD). The assessment becomes final when the Department issues the
NOD.
What if I still disagree?
The NOD will explain any rights available. You may file a Petition for Reconsideration with the
Department of Revenue, file a petition for review by the Division of Administrative Hearings (DOAH), or
file an action in circuit court or the appropriate Florida district court of appeal. Please note that interest
continues to accrue during the protest period. For more information, see Rule 12-6.003, Florida
Administrative Code.
Formal Protests
What is a formal protest?
A formal protest is an objection to an assessment that is filed and decided by the Division of
Administrative Hearings (DOAH) or by a circuit court. When filing a formal protest, you must pay any
taxes, penalties, and accrued interest that you are not contesting. You may file either a DOAH protest (
I
)
or an action in circuit court (
II
).
Florida Department of Revenue, How to Pay Your Audit Assessment and Notice of Taxpayer Rights, Page 2
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