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Statutes of Limitation in Florida Tax Audits
Manage episode 309624258 series 3036859
Innhold levert av The Tax Section of The Florida Bar. Alt podcastinnhold, inkludert episoder, grafikk og podcastbeskrivelser, lastes opp og leveres direkte av The Tax Section of The Florida Bar eller deres podcastplattformpartner. Hvis du tror at noen bruker det opphavsrettsbeskyttede verket ditt uten din tillatelse, kan du følge prosessen skissert her https://no.player.fm/legal.
Recent case law has highlighted the “gray areas” surrounding statutes of limitation in Florida tax audits. In a sales and use tax audit, where returns are required to be filed each month, the law creates a separate three-year limitations period for each month in the audit. As things currently stand, there is a question as to whether the “automatic” tolling of the limitations period during an audit adds additional time to the limitations periods for each of these months. Put simply, if the audit report is issued after the tolling period ends, has the Department lost the ability to assess tax against the early months in the audit? This presentation dives into the issues and offers ways to think through the consequences for taxpayers.
Speaker: Steven M. Hogan, with the Ausley McMullen Law Firm in Tallahassee, Florida. www.ausley.com
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