2025 FDOR Audits, Collections & Appeals: Your Survival Guide

Executive Summary. The Florida Department of Revenue (FDOR) runs on hard deadlines. Miss a 60‑day pre‑audit window, 305‑day audit cap, 10 % collection surcharge, or either of the two 60‑day appeal clocks and the state may freeze your bank accounts, cancel your resale certificate, publish your name online, or even file felony theft‑of‑sales‑tax charges. Use this guide to stay compliant, protect cash flow, and keep your doors open.

1. Key FDOR Audit Deadlines & Look‑Back Periods

1.1 The DR‑840 Notice

FDOR begins with Form DR‑840, Notice of Intent to Audit Books and Records. By statute, auditors cannot review records for 60 days unless you waive the waiting period—your critical prep time.

1.2 Look‑Back Scope

• Standard: 3 taxable years.
• Fraud / Non‑filers: Unlimited reach.

1.3 Audit Timeline

2. Navigating FDOR Collections: Surcharges & Bank Freezes

2.1 Billing Sequence Explained

1. Notice of Delinquency
2. Notice of Amount Due
3. Referral to Collections / Tax Warrant Filing

2.2 10 % Collection Surcharge

Applied 90 days after the first bill on outstanding tax + penalty + interest. Ignore it, and compounding begins.

2.3 FDOR Enforcement Tools

3. Paying, Settling, or Compromising Your FDOR Debt

3.1 Standard Payment Plans

• 25 % down with 6‑ to 12‑month auto‑drafts is typical.
• Missed drafts void the agreement — FDOR immediately reverts to levy.

3.2 Compromise Authority (§ 213.21, F.S.)

The department can reduce tax or penalty for doubt‑as‑to‑liability or collectability. Expect full financial disclosure and a solid hardship narrative.

4. FDOR Appeal Paths & Deadlines

Miss both windows and the debt becomes final — no further appeals.

5. Compliance & Prevention Checklist

• Segregate collected tax in a dedicated trust account.
• File every return by the 20th—even when no tax is due.
• Calendar DR‑840, NOPA, and both 60‑day appeal deadlines.
• Renew resale certificates each December.
• Respond to bank levies within 3 days; request release if funds exceed debt.
• Consult a sales‑tax attorney/CPA before sending records to an auditor.

6. Frequently Asked Questions

How long after a DR‑840 can FDOR begin the audit?
60 days unless you waive the waiting period.

What is the 10 % collection surcharge?
It applies 90 days after the first bill on any unpaid balance.

Can FDOR freeze every bank account I have?
Yes — an Order to Withhold reaches all accounts linked to your SSN or FEIN.

How do I set up a payment plan?
Submit financials; FDOR generally requires 25 % down and auto‑drafts within 6‑12 months.

What if I miss the 60‑day protest deadline?
The assessment becomes final; you then have 60 more days to sue in circuit court or DOAH.

7. Criminal Penalties for Unremitted Sales Tax

Your 60-day clock is ticking. Book a 30-minute consultation before FDOR liens your bank account. We’ll decode your DR-840, craft protest letters, and negotiate payment plans to keep your cash flow alive.

Book Your Consultation » Call 904-467-0868 ☎