Informal Dispute Resolution (IDR) is a sub-process within the General
Tax Administration Program. IDR makes determinations as to the
taxability of transactions based on current state tax law and its
relation to specific facts that result from a disputed agency action by
a taxpayer (or his or her representative).
The highly skilled tax specialists in IDR, commonly referred to as tax
conferees, include certified public accountants and members of the
Florida Bar.
Resolution of Informal Protests
IDR provides a review and determination of protested agency actions
outside the judicial process. These agency actions can include:
- proposed audit assessments;
-
assessments regarding tax returns or other required filings or
billings; and
- refund denials.
Taxpayers wishing to protest these matters must submit a written protest
within the time period stated on the applicable notice. In addition, the
written protest must conform to the requirements set out in
Rule 12-6.003, Florida Administrative Code.
A proposed assessment or denial of a refund claim will become final if a
taxpayer fails to timely file an informal or formal protest within the
time periods stated on the applicable notice. These deadlines are
jurisdictional, and a failure to timely file a challenge to an
assessment or denial of a refund claim will bar any subsequent legal
proceedings to review the agency action. In very limited circumstances,
section 213.21(11)(a), Florida Statutes (F.S.), permits the Department,
in its discretion, to consider a request to settle or compromise if a
request is filed within 180 days after expiration of the time to
challenge an assessment or denied refund claim under s. 72.011, F.S. At
least one of the conditions in s. 213.21(11)(a), F.S. must be met for
such a review. A consideration of a request to settle or compromise
under section 213.21(11)(a), F.S., is not subject to review under
Chapter 120, F.S.
Written protests of proposed audit assessments may be sent via U.S.
mail, fax, or email (preferred). Please see Contact Information below.
Written protests of other matters should be sent to the address provided
on the applicable notice.
Contact Information
Informal Dispute Resolution
P.O. Box 7443
Tallahassee, Florida 32314-7443
Telephone: 850-617-8346
Fax: 850-921-2983
Email:
DORIDR@floridarevenue.com
Technical Assistance Advisements
For Technical Assistance Advisement requests, visit the
Office of Technical Assistance webpage.
