Florida Department of Revenue Tax Appeals and Assessment Disputes
James H. Sutton, Jr., CPA, Esq. is listed in the FLLM attorney directory based on publicly available information concerning his Florida state and local tax practice. His published practice includes Florida sales-and-use-tax audit defense and protests, petitions for reconsideration, Division of Administrative Hearings litigation, FDOR collections, registration denials, refunds, and voluntary disclosures.
A Florida Department of Revenue tax dispute can begin with an audit or proposed assessment and may proceed through an informal protest, reconsideration, administrative proceedings, collections activity, refund disputes, or related litigation. The appropriate procedure depends on the notice, deadline, facts, amount at issue, and posture of the matter. Taxpayers should confirm directly with counsel which remedies are available in a particular case.
For liquor-license transactions, unresolved Florida tax issues may affect tax-clearance diligence, successor-liability review, escrow conditions, seller obligations, lender underwriting, and closing or transfer timing. Those transaction issues are separate from the underlying DBPR/ABT licensing process and may require coordinated legal and tax review.
Published practice focus
- Florida sales-and-use-tax audit defense and protests
- Florida Department of Revenue assessment disputes
- Petitions for reconsideration and DOAH litigation
- FDOR collections, registration denials, refunds, and voluntary disclosures
- Tax-clearance and related issues that may arise in Florida liquor-license transactions
FLLM Florida DOR resources
Florida DOR Assessment Disputes: Informal Protest vs. DOAH →
Florida Department of Revenue Forms, Tax Clearance and Disputes →