Florida IRS Tax Attorney

FL Tax Landscape

Florida has no personal income tax, a protection written into the state constitution, and that single fact shapes every tax problem in the state. There is no state return to fall back on, no state relief program, and no state agency to negotiate with when the IRS acts. What Florida does have is the Florida Department of Revenue (DOR), which administers a 5.5% corporate income tax, the 6% state sales tax plus county surtaxes, and reemployment tax, and which runs its own sales-and-use-tax audits entirely independently of the IRS. Federal enforcement in Florida is intense and specific. South Florida's international population, with accounts and businesses in Latin America, the Caribbean, and Europe, faces FBAR and FATCA reporting, and the IRS Criminal Investigation field office in Miami is one of the most active in the country on offshore and fraud matters. The state's retirees generate IRA, pension, and required-minimum-distribution issues and the underreporter notices that follow them. Hospitality and tourism from Orlando to the Keys produce tip-reporting, cash-receipt, and worker-classification audits, while healthcare groups, physician practices, and the fast-growing fintech and logistics sectors around Jacksonville and Tampa see payroll-tax audits and Trust Fund Recovery Penalty assessments against owners personally. Florida is also the country's leading destination for people leaving New York, New Jersey, and California, and those states audit claimed Florida domiciles for years after a move, demanding proof of where the taxpayer actually lived. Because Florida has no income tax, the IRS is the primary enforcement authority Floridians face, and a federal lien, levy, or audit carries no state-level cushion. Segal, Cohen & Landis represents Florida clients before the IRS, IRS Appeals, and the U.S. Tax Court from Beverly Hills, by phone, video, and secure document exchange, and defends the former-state residency audits that follow so many Florida moves.