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Please be advised that the State of Florida has no affiliations with the Internal Revenue Service. For details related to the IRS Taxpayer Advocate Services (TAS) call (877) 777-4778 or visit their website at

Taxpayer’s Bill of Rights

The Taxpayer’s Bill of Rights is found in the Florida Constitution and reads, in part: “By general law the legislature shall prescribe and adopt a Taxpayer’s Bill of Rights that, in clear and concise language, sets forth taxpayers’ rights and responsibilities and government’s responsibilities to deal fairly with taxpayers under the laws of this state.” Twenty-one rights are compiled in the statutory enactment by the Legislature, including the right to assistance from a Taxpayers’ Rights Advocate. Further information about the Taxpayer’s Bill of Rights is addressed in the Department brochure, Florida Taxpayer’s Bill of Rights.

Taxpayers’ Rights Advocate

Florida’s Taxpayers’ Rights Advocate reports to the State of Florida Chief Inspector General. The mission of the Office of Taxpayers’ Rights Advocate is to help taxpayers promptly resolve problems that haven’t been resolved through separate Department of Revenue administrative processes. The office is not a substitute for the Department of Revenue’s normal administrative procedures or judicial proceedings for appealing a state tax assessment. It can, however, assist if a taxpayer feels all the issues in a case were not properly addressed. The Taxpayers’ Rights Advocate issues an annual report.

Contact Information

Florida’s Taxpayers’ Rights Advocate is Gary Gray. If you believe his office could assist you with your tax issue, please call (850) 617-8168 or send an email to or

Mailing Address:
Office of Taxpayers’ Rights Advocate
P.O. Box 5906
Tallahassee, FL 32314-5906

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