Florida · Department of Revenue
Department of Revenue proposed assessment
Notice of Proposed Assessment · NOPA · Notice of Intent to Make Audit Changes · Notice of Final Assessment
- What it is
- After a sales and use tax, corporate income tax or reemployment tax audit, the Department issues a Notice of Proposed Assessment. It becomes a final assessment if not protested, and a final assessment is contested in circuit court or through administrative proceedings within a short window.
- The clock it starts
- Protest within 60 days of the Notice of Proposed Assessment. Contest a final assessment within 60 days after it becomes final. Penalty compromise for reasonable cause is available at any stage.
- What a response has to establish
- A protest that addresses each audit schedule, the exemption or resale documentation, the sampling method, and the reasonable-cause showing for penalty compromise.
- Authority
- Fla. Admin. Code r. 12-6.003
- Fla. Stat. §72.011
- Fla. Stat. §213.21
- Fla. Stat. §212.08
- Fla. Admin. Code r. 12-13.007
What CitedTax drafts for this notice
A protest letter on the proposed assessment with each schedule answered under chapter 212 or 220 and the Department's rules and technical assistance advisements.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
Other Florida notices
- TRIM notice Property appraiser notice or exemption denial
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.