Technical Assistance and Dispute Resolution
Technical Assistance and Dispute Resolution (TADR) is a sub-process within the Department’s Executive Direction and Support Services. TADR makes determinations as to the taxability of transactions based on current state tax law and its relation to specific facts. These determinations result from a disputed agency action, an inquiry by a taxpayer (or his or her representative), or an inquiry by a Revenue employee.
The highly skilled tax specialists in TADR, commonly referred to as tax conferees, include certified public accountants and members of the Florida Bar. TADR employees are utilized as state tax experts by both internal and external customers.
Please note that TADR does not handle any matters relating to child support, property tax, or computers.
Below are brief descriptions of the functions of the TADR process.
Dispute Resolution
Informal Protests TADR provides a review and determination of protested agency actions outside the judicial process. These agency actions can include proposed audit assessments; assessments regarding tax returns or other required filings or billings; and refund denials. Taxpayers wishing to protest these matters must submit a written protest within the time period stated on the applicable notice. In addition, the written protest must conform to the requirements set out in
Rule 12-6.003, F.A.C.
Written protests of proposed audit assessments may be sent via U.S. mail, fax, or email (preferred). Please see Contact Information below. Written protests of other matters should be sent to the address provided on the applicable notice.
Technical Assistance
Written Determinations: Written responses are issued to customers who request technical advice on the tax consequences of a specific transaction or activity. The responses are either binding or non-binding, depending on the nature of the request and the sufficiency of disclosed facts.
A request for a binding Technical Assistance Advisement must conform to the requirements set out in
Rule 12-11.003, F.A.C.
A request for a
non-binding Letter of Technical Advice is not required to meet these requirements, but is required to be submitted in writing.
Either type of request may be sent via U.S. mail, fax, or email (preferred). For more information, contact TADR at the contact information below.
Contact Information
Technical Assistance and Dispute Resolution
P.O. Box 7443
Tallahassee, Florida 32314-7443
Telephone: 850-617-8346
Fax: 850-921-2983
Email:
TADR_protest@floridarevenue.com (audit protests only)
dortadr@floridarevenue.com (all other TADR correspondence)
