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

Formal Protest in Circuit Court, s. 72.011, F.S.

II.

What is the deadline for filing an action in circuit court?

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

unless you file an informal protest. When the Department issues a Notice of Decision (NOD) on your

informal protest, your formal protest must be filed with the clerk of the court (not postmarked) within 60

days from the NOD date. There is no extension of time to file an action in circuit court.

What is required when filing an action in circuit court?

You must pay to the Department any uncontested taxes, penalties, and accrued interest. You must

either pay into the registry of the court or post a cash or surety bond for any contested portion of the

assessment, including penalties and interest, unless this requirement is waived in writing by the

executive director of the Department.

Where do I file an action in circuit court?

Taxpayers who are Florida residents should file an action either in the Second Judicial Circuit Court or in

the circuit court in the county where the taxpayer resides or maintains the principal place of business.

Taxpayers who are not Florida residents or who do not maintain a commercial domicile in this state

should file their actions in the Second Judicial Circuit Court.

What if I still disagree?

After receiving a decision from the circuit court, you can file an appeal with the appropriate Florida district

court of appeal. For more information, see s. 72.011, F.S.

Actions in Districts Court of Appeal

You may contest a Notice of Decision or a Notice of Reconsideration in the appropriate Florida district

court of appeal by filing a Notice of Appeal meeting the requirements of Rule 9.110, Florida Rules of

Appellate Procedure. File the appeal with the Office of the General Counsel, Florida Department of

Revenue, PO Box 6668, Tallahassee FL 32314-6668, and with the clerk of the appropriate Florida district

court of appeal, along with the applicable filing fee. The Notice of Appeal must be filed within 30 days of

the Notice of Decision. For more information, see s. 120.68, F.S.

What is the Role of the Taxpayer Rights Advocate?

The Taxpayer Rights Advocate guides the review and resolution of taxpayer problems and complaints

not solved through normal channels. (It is not a substitute for informal protest procedures.) If you

believe that you have not been treated fairly by Department employees, you should try to resolve your

problems through normal channels. If you have taken these steps, but still believe the Department has

not addressed your concerns, you may call the Taxpayer Rights Advocate at 850-617-8168 or send your

concerns in writing to:

Taxpayer Rights Advocate

Florida Department of Revenue

PO Box 5906

Tallahassee FL 32314-5906

Florida Department of Revenue, How to Pay Your Audit Assessment and Notice of Taxpayer Rights, Page 4

Form Gt-800004 - How To Pay Your Audit Assessment And Notice Of Taxpayer Rights Page 4