61A-2.023. Proposed and Final Tax Assessments

(1) When an audit is performed that indicates that there is an amount of tax owed by the Taxpayer to the Division which is unpaid, the Division shall notify the taxpayer of the proposed tax assessment, i.e., the deficiency plus the applicable interest and penalties.

(2) A Taxpayer shall be notified of the proposed tax assessment in a letter entitled, “Notice of Proposed Tax Assessment.”

(a) Said letter of notice shall be dated, and shall include:

1. The license number of the taxpayer.

2. The audit period of assessment.

3. The amount of the deficiency plus the applicable interest and penalties.

4. A request for payment within 10 days.

5. The specific address, e-mail address, and fax number designated to receive any response from the Taxpayer.

(b) Rule 61A-2.023, F.A.C., shall accompany the letter of notice as an attachment.

(c) The letter shall also contain the following language, “If you disagree with the proposed tax assessment, you may file a written protest and request for hearing within 60 calendar days of the mailing of this letter. For further instructions regarding the filing of the written protest and request, please see the attached recitation of Rule 61A-2.023, F.A.C.”

(3) A Taxpayer may file a protest and request an assessment conference within 60 calendar days of the date of the Notice of Proposed Tax Assessment.

(a) A Taxpayer protest shall include:

1. The Taxpayer’s name, address, e-mail address (optional), and telephone number.

2. A copy of the Notice of Proposed Tax Assessment.

3. The specific amounts of the tax, interest, and/or the penalty, by audit period, that is being protested.

4. A statement of facts supporting the protest of the specific amounts.

5. If applicable, a statement of law or other authority on which the taxpayer’s position is based.

6. A statement as to whether an assessment conference is being requested.

(b) A Taxpayer protest shall be filed with the Division by sending the protest to the address, e-mail address, or fax number designated on the Notice of Proposed Tax Assessment.

(4) Upon receipt of a timely protest and the holding of a hearing (if requested), the Division shall review the protest and issue a Final Tax Assessment.

(5) The Division shall dismiss protests postmarked, or e-mails and faxes received, more than 60 calendar days from the date of mailing of the Notice of Proposed Tax Assessment and shall issue a Final Tax Assessment.

(6) A Final Tax Assessment becomes final on the date of its issuance.

Rulemaking Authority 72.011(2)(b)3., 210.55(7)(b)2., 561.11, 564.06, 565.12 FS. Law Implemented 72.011(2)(b)3., 95.091, 210.276, 210.30, 210.55, 561.50, 563.05, 563.07, 564.06, 565.12, 565.13 FS. History–New 5-12-15.