Select your current stage below. We'll show you exactly what it means, the deadline you're working against, what not to do, and what to do right now.
Tap a stage to see deadlines and next steps
What This Means
The FL DOR has selected your business for a sales & use tax audit. A DR-840 is a full-scope audit covering all taxable transactions. A DR-846 was historically used for limited-scope audits but is now often used interchangeably with the DR-840 — both may indicate a full audit. Neither is a bill — you haven't been assessed anything yet. This is the best stage to engage representation, when the scope is still negotiable.
Critical Deadline
After the DR-840 is issued, the DOR cannot commence the audit for 60 days — this is your preparation window, guaranteed by Florida law. Use every day of it. The auditor will typically try to set up the entrance interview on day 61. Florida law also requires the audit to begin within 120 days of the notice or the statute of limitations tolling is waived. Do not waive the 60-day period even if the auditor pushes to start sooner.
Don't Do This
Don't contact the DOR auditor directly or provide any documents without representation. Don't volunteer records beyond what's specifically requested — auditors are permitted to expand scope if additional issues surface in unsolicited material. Don't assume this is routine or that cooperating informally will result in a better outcome.
Do This Now
Get representation before any communication with the auditor. File a Power of Attorney (Form DR-835) so all DOR contact routes through your representative. Review your records and identify any exposure before the auditor does — being proactive gives you far more control over the outcome and any potential VDA opportunity.
Just received a DR-840 or DR-846? Get representation before the first auditor call — free, confidential.
Get a Free Review 800-281-8908What This Means
The auditor is actively reviewing your books, sales records, exemption certificates, and invoices. The DOR uses sampling methodologies — they examine a subset of transactions and project the error rate across all periods. A poor sample period can significantly inflate the projected liability. You are still in the most controllable phase of the audit.
Critical Deadline
The auditor sets rolling document-production deadlines. Missing them without notifying your representative can trigger an estimated assessment (often substantially higher than actual liability). Each document request has implications — records not provided are often assumed to support the DOR's position. Ask for deadline extensions in writing when needed.
Don't Do This
Don't provide records that go beyond the specific audit period or transaction types under review — auditors can and will expand scope if new issues appear. Don't make informal oral explanations to the auditor; anything said without your representative present can be used against you. Don't accept the auditor's sampling methodology without challenging it if your records don't support their sample period selection.
Do This Now
Review your records before submitting — organize exemption certificates, confirm their validity, and identify any missing documentation. Challenge the sample period if it includes atypical transactions (seasonal spikes, one-time events, etc.). Consider requesting a Technical Assistance Advisement (TAA) to get a DOR legal interpretation of any contested taxability question before the auditor decides it informally.
Active audit in progress? We can step in at any stage — free, confidential review of where things stand.
Get a Free Review 800-281-8908What This Means
The auditor has completed their examination and issued proposed findings. The DR-1215 outlines what they believe you owe — but it is not yet a final assessment. This is your last informal opportunity to push back before the DOR elevates to a formal NOPA. Errors in sampling projections, disallowed exemption certificates, and taxability determinations can still be corrected here, often without a formal administrative proceeding.
Critical Deadline
You can request an informal conference with the auditor's supervisor, or a Technical Assistance Advisement from DOR Legal, to contest the findings — typically within 30 days of the DR-1215. Once the DOR issues a NOPA (the next stage), the protest process becomes formal with stricter deadlines and requirements. Use this window.
Don't Do This
Don't agree with the findings or sign any agreement without reviewing every line item. Don't assume the auditor's sampling extrapolation is mathematically correct — it frequently isn't. Don't let this notice expire without a response. Silence here results in the DOR issuing a formal NOPA, which starts a tighter clock and removes most informal resolution options.
Do This Now
Request the auditor's full workpapers and sampling documentation. Identify every line item in the DR-1215 that may be contested — disallowed exemptions, projection errors, taxability disputes. File a written request for an informal conference with the supervisor. Prepare a point-by-point rebuttal. This is the stage where well-documented pushback most frequently reduces the final assessment.
Received a DR-1215? This is your best window to push back before the formal NOPA clock starts.
Get a Free Review 800-281-8908What This Means
The DOR has issued its formal proposed assessment. The NOPA states the tax, penalties, and interest it believes you owe. This is the most critical notice in the audit process. Florida law provides two protest tracks: an informal protest (60-day deadline, filed with DOR Informal Dispute Resolution) and a formal DOAH petition or circuit court action (120-day deadline from the NOPA date). Missing both windows means the assessment is final and immediately collectible with no further administrative challenge.
Critical Deadline
60 days from the NOPA date to file an informal protest with DOR Informal Dispute Resolution (fax: 850-921-2983 or DORIDR@floridarevenue.com). You also have 120 days to file a formal DOAH petition or circuit court action — but DOAH is more costly and court requires paying the contested tax into the registry. The 9–12 month informal protest review period only begins if you file within 60 days. The postmark date on the NOPA controls both clocks — not when you received it.
Don't Do This
Do not let the 60-day informal protest window expire without action. Missing it doesn't eliminate all options — you still have 120 days for DOAH or court — but you lose the cheapest, fastest path (no payment required, lower cost). Don't pay the full assessment thinking it ends the matter; payment does not waive protest rights but you must still file in writing. Don't file an incomplete protest — a technically deficient protest can be rejected and the 60 days won't restart.
Do This Now
File an informal protest within 60 days via the DOR's Informal Dispute Resolution unit — it must state all disputed facts and legal arguments (Rule 12-6.003(2)(a), F.A.C.). The informal protest triggers a 9–12 month DOR review period ending in a Notice of Decision (NOD). If the NOD is unfavorable, you then have 60 days from the NOD to file a Petition for Reconsideration, escalate to DOAH, or file in circuit court. Have a tax attorney draft the protest — a technically deficient filing can be rejected without the clock restarting.
Have a NOPA? Count the days from the notice date — now. We file protests and build the case. Free, confidential review.
Get a Free Review 800-281-8908What This Means
The assessment is final. The DOR has filed — or is about to file — a Florida Tax Warrant with the Clerk of Court in your county. A tax warrant is a public lien against all your property and business assets. It adds a 10% warrant penalty to the amount owed, appears in public records, affects your credit, and gives the DOR the authority to seize property through the county sheriff.
Critical Deadline
Once a warrant is filed, the DOR can levy your bank accounts, garnish receivables, seize business property, and revoke your sales tax registration and occupational license. There is no automatic hold period after a warrant — enforcement can begin quickly. Installment agreements, "Currently Not Collectible" status, or a Petition for Reconsideration with payment may still be available.
Don't Do This
Don't transfer assets, close bank accounts, or restructure the business after a warrant is filed — these actions can trigger personal liability investigations and potential fraud allegations. Don't ignore letters from the DOR's Compliance Specialists (the collection division). Don't pay partial amounts without a written agreement — partial payment does not stop enforcement.
Do This Now
Contact the DOR's Compliance Specialist assigned to your case and request an installment agreement — FL DOR routinely grants 12–24 month plans on secured liabilities. If your business truly cannot pay, "Currently Not Collectible" status may suspend enforcement. Also review your personal liability exposure under §212.15 — officers and responsible persons can be assessed individually if the business can't pay.
Tax warrant filed? We negotiate directly with the DOR collection division. Free, confidential review of your options.
Get a Free Review 800-281-8908What This Means
The DOR is actively collecting. A bank freeze locks your account — typically the bank notifies you and holds funds for a period before releasing them to the DOR. A license revocation means your sales tax certificate has been cancelled, and operating without one is a separate criminal violation. Sheriff seizure means the DOR has physically sent an officer to collect business property or cash. This is a full enforcement action.
Critical Deadline
Hours, not days. Bank freezes typically hold funds for a short window before the DOR receives them — that window can sometimes be interrupted if you act fast enough with a payment arrangement. License revocations can be reinstated through an informal conference request, but only before the revocation is finalized. Sheriff levies can sometimes be suspended mid-process with an immediate payment agreement.
Don't Do This
Do not wait. Don't attempt to move money between accounts — this is highly visible to the DOR and can escalate the matter significantly. Don't contact the bank directly about unfreezing without a simultaneous engagement with the DOR — banks cannot release funds without DOR authorization. Don't continue operating without a valid sales tax certificate — that's a separate criminal exposure on top of the existing liability.
Do This Now
Call us immediately at 800-281-8908. We contact the DOR Compliance Specialist and collections supervisor directly to negotiate an emergency payment arrangement or hardship stay. In many cases, active levies and bank freezes can be stopped or reversed with an immediate installment agreement. The sooner we intervene, the more options exist. License revocations require a concurrent reinstatement request to keep your business operating legally.
Bank frozen or license revoked? Call right now. We contact the DOR collection division directly — same day.
Call 800-281-8908 Now Submit Details OnlineEnter your unfiled periods and the estimated monthly sales tax owed. We'll apply Florida's published DOR rates — 10% late penalty per period, $50 minimum, and daily interest — to show you a realistic picture of your current exposure.
Based on current Florida DOR published rates. Results update live as you adjust the inputs.
Estimated Exposure Breakdown
⚠ Legal Risk Under Florida Statute §212.12(2)(c), any person who knowingly and with willful intent to evade fails to file six or more consecutive DR-15 returns commits a third-degree felony. The criminal element is intent — but at 6 unfiled periods the DOR and prosecutors will scrutinize that closely. Addressing this proactively, before the DOR contacts you, is the strongest position you can be in.
Voluntary Disclosure may be available. Florida's VDA program (§213.21(7), F.S.) typically limits the look-back period to 3 years and waives all penalties — but interest is still owed and cannot be waived under Florida law. One exception: if you collected sales tax from customers but did not remit it, a 5% penalty still applies even under VDA. The program is only available before the DOR contacts you. We file VDA applications anonymously.
This estimate uses published FL DOR rates: 10% late filing penalty per period, $50 minimum (§212.12(2)(a)); interest at 11% annually using the exact FL DOR daily factor of 0.000301370 (TIP #25ADM-03 / #26ADM-02). Note: the criminal provision at §212.12(2)(c) requires willful intent to evade. VDA waives penalties but interest cannot be waived under Florida law. Actual totals depend on your specific filing history. Results do not constitute legal or tax advice.
Late Filing Penalty
10% / period
Minimum $50 per unfiled DR-15. Assessed immediately and separately from interest. No cap under FL sales tax rules. — Fla. Stat. §212.12(2)
Interest Rate
~11% / year
FL DOR sets the rate every 6 months. For the full year 2026 (both TIP #25ADM-03 and TIP #26ADM-02), the rate is 11% annually. Daily factor: 0.000301370. Accrues on both the tax owed and the penalty balance from the original due date.
Criminal Threshold
6+ periods
Six or more consecutive unfiled returns, filed knowingly and with willful intent to evade, = 3rd-degree felony under Fla. Stat. §212.12(2)(c). Intent is the key element — but the DOR will scrutinize any pattern of this length.
VDA Penalty Waiver
100% waived
All penalties waived under Florida's VDA (§213.21(7)) — if you apply before the DOR contacts you. Exception: a 5% penalty still applies if you collected tax from customers but did not remit it. Interest cannot be waived under Florida law. Look-back limited to 3 years.
Christopher helped our family company catch up on many years of unfiled/late returns due to a massive data loss and our tax specialist for over a decade falling ill/retiring. Not only did Chris help us get through a very stressful situation, he also had the patience to teach along the way. Rather than rushing the process, he cared for it and made sure we understood the process of filing corporate taxes properly and with due-diligence. I trust him wholeheartedly, great guy!
Karen R - West Palm Beach, FL
I'd give this place more than 5 stars if I could. Chris, the owner, stayed with me throughout my journey with the IRS. I would definitely recommend Nationwide Professionals to anyone who may be unfortunate enough to have to deal with the IRS. Thanks for your help, Chris!
Cassandra R. – Beach Park, FL
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Client Testimonials
Perfect 5-Star Rating on Google, Facebook & TaxCure
A+ Rating with the Better Business Bureau
Owned & Managed by a Certified Tax Representation Consultant
IRS, State & Sales Tax Cases Resolved
2,788+No. of Individual Clients & Businesses Served
3,984+Total Tax Penalties Saved For Clients
$127.9MAverage Annual Tax Returns Filed
525+Enrolled Agent Christopher Bennett, Sr., a seasoned tax professional with a diverse background and a strong commitment to resolving tax challenges. In 2015, he took a significant step in his career by becoming an Enrolled Agent, empowering him to represent taxpayers before the IRS and most state governments.
Now the Chief Executive Officer (CEO) of Nationwide Professionals (West Palm Beach, Florida), his firm extends its services nationwide. Nationwide Professionals focuses on making clients tax-compliant and working out a resolution for every IRS and Florida sales & use tax problem — from FL DOR audits and tax warrants to unfiled DR-15 returns and license revocations.
Nationwide Professionals ensures:
Taking a proactive approach, anticipating challenges, and addressing them before they escalate.
Ensuring clients receive personal attention, understanding their tax situations, and tailoring solutions accordingly.
Utilizing an extensive understanding of tax laws and regulations, then preparing effective solutions for a range of tax issues.
Florida Sales Tax Audits
Received a DR-840 (full audit) or DR-846 (limited scope) notice from the FL DOR? You have 60 days to prepare. We review your records, manage the auditor relationship, and work to keep your assessment as low as possible.
Unfiled Florida Sales Tax Returns
Behind on your DR-15 filings? Under Florida law, failing to file for six consecutive months is a felony, and the FL DOR will issue a Notice of Delinquency. We get your filings current, calculate true liability, and negotiate penalty relief where the law allows.
Florida Tax Warrants
A FL DOR tax warrant is the state’s version of a lien — filed with the Clerk of Court, it’s public record and stays on your credit 7–10 years. We work to resolve the underlying liability and get the warrant satisfied before it impacts your assets.
Payment Plans & Penalty Relief
FL sales tax penalties stack fast — 10% per month up to a 50% cap, plus daily interest at 11–12% and a 10% collection fee after 90 days. We negotiate FL DOR Stipulated Payment Agreements and seek penalty abatement where compliance history allows.
Bank Freezes & Levies
When a FL DOR tax warrant goes unpaid, the state can freeze bank accounts, garnish wages, and levy customer payments. We move quickly to release the freeze and put a workable resolution in place to stop further collection action.
Sales Tax Registration Defense
The FL DOR can revoke your sales tax registration and pull professional licenses when a warrant or judgment is outstanding. Before revocation, the state must offer an informal conference — we represent you there and work toward a compliance agreement to keep you operating.
Voluntary Disclosure (VDA)
Have unregistered Florida sales tax exposure? FL’s Voluntary Disclosure Program (Section 213.21(7), F.S.) typically limits look-back to 3 years and waives penalties — but only if you come forward before the DOR contacts you. We handle the application start to finish, anonymously.
Personal Liability Defense
Under Florida Statute 212.15, sales tax collected from customers is held in trust for the state — and officers, directors, and responsible persons can be held personally liable. We defend you against personal assessments and the criminal exposure that can follow.
Audit Assessment Protests
Disagree with a DR-1215/1216 audit finding or a Notice of Proposed Assessment? You have 60 days from the notice date to file a formal protest before the assessment becomes final. We build the protest, request reconsideration, and escalate to administrative hearings when needed.
Choosing us means opting for a team that combines experience with efficiency to resolve your tax issues. Our key strengths include:
Commitment to Excellence
Our team ensures efficient and effective resolution of your tax matters with the highest standard of service.
Deep Experience
Our tax pros (EAs, CPAs, Tax Attorneys) boast 20+ years in the Tax Resolution industry, offering seasoned expertise to everyone.
Focused on Minimizing Your Liability
We are committed to ensuring that you pay the minimum amount legally possible, saving you money and stress.
Proven Track Record
Our history of successful resolutions speaks to our ability to handle a wide range of tax issues effectively.
Personalized Attention
We understand that every tax situation is unique, and we tailor our approach to fit your specific needs.
Discovery Call
We start by conversing with you to fully understand your tax situation. This step is about listening to your concerns and getting the information we need.
Initial Assessment
Our team carefully looks over your tax details. We check all your documents and information to figure out the best way to help you.
Strategic Planning
From what we learn in the assessment, we create a plan just for you. This plan aims to tackle your tax problems in the most effective way while looking out for your NunitoSansests.
Implementation
This is where we gradually put our plan into action. This means we take care of all the paperwork, file as needed, and talk to tax authorities for you, making sure every detail is addressed correctly.
Resolution
Our foremost goal is to sort out your tax problems in a way that reduces what you owe and keeps you in line with tax laws. We work hard to find a solution that gives you the peace of mind you deserve.
Follow-Up
We don’t just stop once your tax issues are resolved. We keep supporting you afterward, offering advice to keep you on track with your taxes and avoid future problems. We're here to help you stay financially stable moving forward.
A: The DR-840 is the FL DOR’s Notice of Intent to Audit Books and Records — the formal opening of a full-scope sales tax audit. The DR-846 is the companion notice used for limited-scope or compliance audits. Both notices set a hard deadline (typically 60 days) to contact the auditor and produce records, freeze the statute of limitations, and authorize the DOR to examine your sales journals, exemption certificates, fixed assets, bank deposits, and federal returns going back three years — longer if returns are unfiled or fraud is suspected. With over 20 years of FL DOR experience, Nationwide Professionals handles these audits start to finish.
A: Most FL DOR sales tax audits run 6–12 months from the DR-840 notice through final assessment, but the full lifecycle (including a protest) can extend 18–24 months. Typical stages: (1) initial records request and entrance conference, (2) fieldwork and sample testing, (3) DR-1215 Notice of Intent to Make Audit Changes, (4) optional Technical Assistance Advisement, (5) Notice of Proposed Assessment (NOPA), and (6) protest, settlement, or final assessment. A formal NOPA protest with TADR typically adds another 9–12 months.
A: For a typical 36-month audit, expect requests for federal income tax returns, sales journals and detailed transaction reports, resale and exemption certificates (DR-13 / DR-14), purchase invoices for fixed assets, depreciation schedules, POS reports, bank statements, and a general ledger. Missing or expired exemption certificates are the #1 driver of large audit assessments — the DOR will tax otherwise-exempt sales as fully taxable unless you can produce a valid certificate dated within the audit period. We help reconstruct missing certificates before the auditor projects the assessment.
A: Yes. FL DOR auditors typically project tax liability from a single sample month or quarter to the full audit period. If that sample includes atypical activity — a seasonal spike, a one-time large sale, a POS error, or a procedural change — the projected assessment can be wildly inflated. You can request a different sample period, a stratified sample, or a detailed (non-projected) review on specific categories. The window to raise this is before the auditor issues the DR-1215, not after. Catching it early can cut a six-figure assessment down by 60–90%.
A: The DR-1215 is the Notice of Intent to Make Audit Changes — the auditor’s draft findings before they’re finalized into a Notice of Proposed Assessment. You generally have 30 days to respond informally, provide additional documentation, or request a Technical Assistance Advisement (TAA) on any contested taxability question. This is your best (and often final) chance to fix sampling errors, produce missing exemption certificates, or correct a misapplied taxability ruling before the assessment becomes formal and far harder to dislodge. Don’t sign or agree to anything until it’s reviewed.
A: Once a NOPA is issued, you have 60 days from the date on the notice to file a formal written protest with the Technical Assistance and Dispute Resolution (TADR) section in Tallahassee. Miss that window and the assessment becomes a final, enforceable tax debt that can be collected through a tax warrant, bank levy, registration revocation, and personal liability under F.S. 212.15. A protest typically takes 9–12 months to resolve. If TADR rules against you, you can file a Petition for Reconsideration, escalate to the Division of Administrative Hearings (DOAH), or file suit in Florida Circuit Court within the statutory window.
A: Yes — but options are narrower than at the IRS. Florida doesn’t have a general “Offer in Compromise” for sales tax. Under F.S. 213.21, the DOR can compromise tax in cases of doubt as to liability or doubt as to collectibility, waive penalties for reasonable cause, and negotiate stipulated time payment agreements for businesses that can document inability to pay in full. Interest is generally not negotiable and accrues daily (11% per year for January 1 — June 30, 2026). Compromise and penalty relief are most successful when raised during the protest stage, before a tax warrant is filed. All client communications are kept strictly confidential.
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