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.
