Tax Attorney in Orlando, FL

No. Florida is one of seven states with no personal income tax. The Florida Constitution prohibits a state income tax on individual natural persons. Florida does impose a 5.5% corporate income tax on C-corporations and entities taxed as such under FL Statutes Chapter 220, a 6% state sales-and-use tax (Orange County's combined rate sits in the 6.5% to 7.5% range with county discretionary surtax), Documentary Stamp Tax at $0.70 per $100 on real-estate deed transfers, and county-level Tangible Personal Property Tax on business assets. Federal income tax filed on Form 1040 with the IRS applies in full.

The U.S. Tax Court does not maintain a permanent Orlando trial city. Orlando-area cases are tried at the Sam M. Gibbons U.S. Courthouse, 801 N Florida Avenue, Tampa FL 33602, roughly 85 miles from downtown Orlando. A petitioner designates Tampa (or alternatively Jacksonville) as the preferred place of trial on the petition under Tax Court Rule 140. Sessions are scheduled on rotation rather than monthly. Small-tax-case procedure under IRC §7463 is available for deficiencies of $50,000 or less per year.

Three federal items recur on Orlando short-term-rental audits. First, IRC §280A limits deductions when personal use exceeds the greater of 14 days or 10% of rental days — many owners trip the personal-use clock with family stays during Disney trips. Second, if the average rental period is seven days or less, the activity is not "rental" for passive-loss purposes — it is a trade or business under Treas. Reg. §1.469-1T(e)(3), which means material-participation testing under IRC §469 controls whether losses are deductible against W-2 income. Third, depreciation classification — furniture, fixtures, and the 27.5-year residential schedule versus cost-segregation acceleration under IRC §168 — is frequently mishandled on the original return and reopened on audit. On the state side, Orange or Osceola County collects Tourist Development Tax and Florida sales-and-use tax applies to short-term rentals under six months.

Personal casualty losses are allowed under IRC §165(h) only for losses attributable to a federally-declared disaster — Ian, Nicole, Idalia, and Milton each carry FEMA disaster declarations for affected Central Florida counties. The IRS reviews three items: (1) the adjusted basis in the damaged property, (2) the decrease in fair market value (typically established by appraisal or repair cost), and (3) all insurance, FEMA grant, and SBA disaster loan recovery that must be netted against the loss. Business or income-producing-property losses follow a separate rule under §165(c)(1) without the personal $100-per-event and 10%-of-AGI floors. Involuntary conversion deferral under IRC §1033 may apply if you replace damaged property with qualifying replacement property within the statutory window. The IRS is auditing Hurricane Ian positions now.

Under Fla. Stat. §95.091(3), the Florida Department of Revenue generally has three years from the date a return is filed or due (whichever is later) to assess a deficiency. The period extends to six years where the taxpayer substantially understates the liability, and the period is unlimited where no return was filed or fraud is present. The federal IRS Collection Statute Expiration Date (ten years from assessment under IRC §6502) runs independently from any state SOL. For Orlando taxpayers, because Florida has no state personal income tax, the state SOL is most relevant to corporate income tax, sales-and-use tax, Reemployment Tax, and Documentary Stamp Tax matters.

Yes. A levy under IRC §6331 reaches property and rights to property held by or for the taxpayer, including bank accounts and wages. Once the bank receives a levy, it segregates the account and holds funds for 21 days under IRC §6332(c) before remittance. Wage levies on Disney, Universal, AdventHealth, Orlando Health, or Lockheed Martin payroll are continuous — they remain in place each pay period until the IRS releases them or the underlying liability is satisfied. Acting in the 21-day window matters for bank levies: a properly-filed CDP request, accepted CNC, or accepted Installment Agreement suspends the levy before remittance. Wage levies typically release within several days once the case moves to CNC, an IA, or an OIC.

Probably yes for the federal trust-fund portion. IRC §6672 assesses a Trust Fund Recovery Penalty against any "responsible person" who "willfully" failed to pay over withheld taxes — the FICA and federal income-tax withholding portion of Form 941. The IRS conducts a Form 4180 interview to identify responsible persons. Anyone with check-signing authority, payroll-decision authority, or knowledge of the unpaid taxes can be assessed personally — that means owners, general managers, and controllers. For Orlando restaurants and hospitality groups, this often catches multiple people because operating authority and check-signing authority overlap. On the state side, Florida sales-tax responsible-officer liability under Fla. Stat. §213.29 reaches officers and directors who willfully fail to remit collected state sales tax — with penalties up to twice the unpaid tax.

Foreign accounts (Dominican Republic, Colombia, Venezuela, and other non-U.S. jurisdictions) trigger FinCEN Form 114 (FBAR) reporting when aggregate balances exceed $10,000 at any point during the calendar year, and Form 8938 reporting under FATCA at higher thresholds. Puerto Rico is a special case — for FBAR purposes, accounts physically located in Puerto Rico are generally treated as U.S. accounts and do not trigger FBAR, but the income-tax treatment depends on whether the account holder is a bona fide Puerto Rico resident under IRC §937. The IRS Streamlined Filing Compliance Procedures provide a path back into compliance for non-willful taxpayers with a 5% offshore penalty (or zero for non-residents). Willful FBAR non-compliance can carry penalties up to the greater of $100,000 (inflation-adjusted) or 50% of account balance per year. Orlando's large Puerto Rican and Caribbean-origin population makes this question routine.

Yes. IRC §7345 authorizes the IRS to certify "seriously delinquent" tax debt — currently $62,000 for 2026, indexed for inflation — to the State Department, which may then deny passport renewal or revoke an active passport. The certification reverses when the debt is paid, an IA is in place, an accepted OIC is in force, an active CDP hearing is pending, or Innocent Spouse Relief is in process. Orlando snowbirds maintaining travel between Florida and Puerto Rico or the Caribbean, defense-contractor engineers requiring international travel clearance for Lockheed Martin or Northrop Grumman work, and AdventHealth physicians on medical missions all face real revocation exposure. Decertification typically processes within 30 days once a qualifying resolution is in place.

Federal tax-resolution fees vary by matter complexity. A straightforward Installment Agreement typically falls between $1,500 and $3,500. A full Offer in Compromise with Form 433 financial analysis runs $4,000 to $7,500. Audit defense depends on the audit type and the number of issues. A U.S. Tax Court petition with case workup and trial preparation generally starts at $6,000 and rises with case complexity. A combined federal-plus-FBAR Streamlined Filing engagement for an Orlando taxpayer with Caribbean accounts runs higher because it involves multiple disclosures and an offshore penalty calculation. VTL provides a written fee quote after the free consultation. Cal Bar Rule 7.1 prohibits comparisons claiming we are cheaper or faster than other firms without verifiable substantiation, so we do not market on price.

Yes. Communications between you and a licensed attorney for the purpose of seeking legal advice are protected by federal common-law attorney-client privilege, subject to the usual exceptions (crime-fraud, waiver, third-party presence). The narrower federally-authorized tax practitioner privilege under IRC §7525 applies to non-attorney CPAs and EAs but does not extend to criminal-tax matters or to written tax-shelter communications. An attorney handling your tax case retains the broader privilege that survives criminal investigation, which matters significantly if a civil audit shifts to a Criminal Investigation Division referral.

A Tax Court trial is a bench trial — no jury — before a Judge or Special Trial Judge of the U.S. Tax Court. The session opens with calendar call where the Court hears scheduling and motion issues. Most cases on the calendar settle before trial; the IRS Office of Chief Counsel attorney for the case meets with petitioner's counsel during the days before trial. If trial proceeds, the petitioner generally bears the burden of proof, presents evidence and witness testimony, and the Court issues a written opinion typically within several months after trial. Small-tax-case procedure under IRC §7463 applies to deficiencies of $50,000 or less per year per period and uses simplified evidentiary rules.

Yes, generally. IRC §6331(k)(1) suspends levy action while an offer is pending and for 30 days after a rejection, plus during any timely-filed Appeals review of a rejection. The IRS will not levy on you while a processable OIC is being evaluated. However, the IRS may still file a Notice of Federal Tax Lien during the OIC pendency to protect its position — the lien is not a levy. CSED is also tolled during pendency, which can matter when the original ten-year clock is close to expiring. A poorly-prepared OIC that gets returned (not rejected) does not provide the same protection — processability matters, and Forms 433-A(OIC) and 433-B(OIC) must be technically complete.

For Florida DOR administrative protests, informal conferences, and Technical Assistance Advisements, taxpayers may be represented by an attorney, a CPA, or another authorized representative under Florida Form DR-835 power of attorney. VTL handles this administrative side remotely. For a contested case that proceeds to the Florida Division of Administrative Hearings (DOAH) under Fla. Stat. Chapter 120, and especially for judicial review in Florida circuit court or the district court of appeal, an attorney admitted to the Florida Bar is required. VTL handles the federal side of overlapping matters and refers Florida state-court litigation to local Florida counsel. Many Florida DOR disputes resolve before DOAH or at DOAH without ever reaching state court.