Form Gt-800004 - How To Pay Your Audit Assessment And Notice Of Taxpayer Rights (Page 3 of 4) in pdf

Formal Protest under the Administrative Procedures Act, Chapter 120, Florida Statutes (F.S.).

What is the deadline for filing a petition for a formal hearing?

The deadline is 120 days from the date the Department issues the Notice of Proposed Assessment

unless you file an informal protest. If you file an informal protest, and the Department issues a Notice of

Decision (NOD), your petition for a formal hearing must be received by the Department (not postmarked)

within 60 days from the NOD date. There is no extension of time to file a petition for a formal hearing.

What information should be contained in a petition for formal hearing?

Each petition should be printed, typewritten, or otherwise duplicated in legible form on standard

letter-size white paper. Unless printed, the impression should be on one side of the paper and lines

should be double-spaced and indented. All petitions should contain:

•

The name and address of each agency affected and each agency’s file or identification

number, if known.

•

The name and address of the petitioner or petitioners, and an explanation of how their

substantial interests will be affected by the agency determination.

•

A statement of when and how the petitioner received notice of the agency decision or

intent to make a decision.

•

A statement of all disputed issues of material fact. If there are none, the petitioner must

so indicate.

•

A concise statement of the ultimate facts alleged, as well as the rules and statutes which

entitle the petitioner to relief.

•

A statement of the action or relief that the petitioner expects as a result of the hearing.

•

Other information that the petitioner contends is material.

Where do I send a petition for a formal hearing with the Division of Administrative Hearings?

Send your petition to:

Office of the General Counsel

Florida Department of Revenue

PO Box 6668

Tallahassee, FL 32314-6668

You can fax it to the Office of the General Counsel at 850-488-7112 and send the original by mail. The

fax date will be considered the date filed.

What happens after my formal hearing petition is received?

After receiving the petition, the Department of Revenue will either accept or deny it. If accepted, the

Department will conduct the hearing through the agency head, his designee, or assigned person

authorized by section (s.) 120.57(1)(a), F.S., or other authority; or request that an administrative law

judge from the Division of Administrative Hearings (DOAH) be assigned to conduct the hearing and

issue a recommended order.

A petition may be denied if the petitioner does not adequately state the material facts, or if the petition is

untimely. The Department will promptly give written notice to the parties of the action taken, and will

state its reasons for that action. If the Department chooses to ask that an administrative law judge be

assigned to conduct the hearing, the Department will forward the petition (and all materials filed with the

agency) to DOAH. Parties will be notified either personally or by mail of any final order issued by the

Department.

What if I still disagree?

If you still disagree, your appeal must be filed with the appropriate Florida district court of appeal. For

more information, see s. 120.80, F.S.

Florida Department of Revenue, How to Pay Your Audit Assessment and Notice of Taxpayer Rights, Page 3

Form Gt-800004 - How To Pay Your Audit Assessment And Notice Of Taxpayer Rights Page 3

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