))
Statutes of Limitation in Florida Tax Audits
Fetch error
Hmmm there seems to be a problem fetching this series right now.
Last successful fetch was on February 27, 2024 03:58 (
What now? This series will be checked again in the next day. If you believe it should be working, please verify the publisher's feed link below is valid and includes actual episode links. You can contact support to request the feed be immediately fetched.
Manage episode 309624258 series 3036859
محتوای ارائه شده توسط The Tax Section of The Florida Bar. تمام محتوای پادکست شامل قسمت‌ها، گرافیک‌ها و توضیحات پادکست مستقیماً توسط The Tax Section of The Florida Bar یا شریک پلتفرم پادکست آن‌ها آپلود و ارائه می‌شوند. اگر فکر می‌کنید شخصی بدون اجازه شما از اثر دارای حق نسخه‌برداری شما استفاده می‌کند، می‌توانید روندی که در اینجا شرح داده شده است را دنبال کنید.https://fa.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
35 قسمت
اشتراک گذاری
