The Florida Department of Revenue respectfully submits these comments in response to the Out-of-Cycl 2025

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If you file your return or pay tax late, a late filing penalty of 10% of the amount of tax owed, but not less than $50, may be charged. The $50 minimum penalty applies even if no tax is due. A floating rate of interest applies to underpayments and late payments of tax.
If you received a Final Assessment, you either: filed tax returns without the payment of the tax liability. and/or you previously received a Notice of Preliminary Assessment and did not respond or timely respond.
Whether the tax was collected and not remitted to the state by the taxpayer. (2) Reasonable cause is indicated by the existence of facts and circumstances which support the exercise of ordinary care and prudence on the part of the taxpayer in complying with the revenue laws of this state.
Remember, you will be contacted initially by mail. The IRS will provide all contact information and instructions in the letter you receive. If we conduct your audit by mail, our letter will request additional information about certain items shown on the tax return such as income, expenses, and itemized deductions.
Read all mail and email from the Department. It may contain reporting instructions, due dates, changes in laws or tax rates, or other important information. Set up a separate bank account and deposit collected sales tax or other taxes that are owed.

People also ask

If you fail to produce records, your tax liability will be estimated based on available information. For a field audit, the auditor will call you to arrange a date for the review of your records.
A delinquency notice (Notice of Delinquency) is issued when a return is not filed and a bill (Notice of Amount Due) is issued when a return is filed late or additional money is due. The delinquency notice indicates a return has not been filed, while the initial bill contains a breakdown of the additional amount due.

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