Florida/Georgia Personal Injury & Workers Compensation

...consequences. The assessment date becomes significant only if payment does not accompany the return (sometimes the taxpayer permits DOR to calculate the tax) or if DOR (as in this case) disagrees *1031 with the tax computation and challenges it. [2] Section 220.709(1) encourages DOR to examine tax returns promptly in order to determine their accuracy....

...axes have been paid. First, the Florida Administrative Code appears to allow for certain informal "conferences" upon request by a taxpayer, but otherwise DOR issues a "notice of proposed refund denial." Some confusion may be caused by the wording of section 220.709(3), which says "[a]n erroneous refund shall be considered deficiency of tax on the date made and shall be collected as provided in [the assessment statute]." (emphasis added)....

...ss significance by Catalina than we choose to give it. In sum, regardless of whether DOR's original March, 2002, document could have helped clear up the timeliness and notice questions, its omission from the record is not fatal to DOR's case. If, as section 220.709(3) implies, DOR's "pay and chase" procedure is encouraged by statute, then any notice of proposed refund denial entered before the refund was actually paid might be considered immaterial, and DOR might then be obligated to send another notice of deficiency after paying the refund....