Florida Active Collections Timeline Checklist
State enforcement occurs when the Florida Department of Revenue (FDOR) takes
formal action to collect unpaid taxes, penalties, or fees. This typically happens after initial notices have been sent and payment deadlines have passed. Enforcement can include bank levies, property liens, and other collection tools authorized by Florida tax law under Chapter 687 and related statutes.
Understanding what enforcement entails and recognizing the stages involved helps reduce confusion and enable timely action. State enforcement is a serious collection step, but it follows documented procedures and offers specific processes for taxpayers to respond. Ignoring enforcement notices or failing to act on them can lead to additional penalties, increased costs, and more severe collection actions. This issue matters because it directly affects your financial accounts, income, and property rights through the debt collection process.
What This Issue Means
State enforcement represents an active collection action by the Florida Department of
Revenue. The state has moved beyond sending preliminary notices and is now using legal collection tools to recover unpaid taxes, interest, and penalties. Enforcement actions are issued when a tax debt remains unpaid after standard notice periods have expired under the Florida Active Collections Timeline.
This stage means the state views the debt as serious and is willing to take steps that directly impact bank accounts or property. The debt collection process follows specific statutory requirements designed to protect taxpayer rights while allowing the state to
collect legitimate tax liabilities. Understanding collection timelines helps taxpayers recognize when enforcement may occur and how to respond appropriately.
Why the State Issued This or Requires This
The state initiates enforcement when multiple conditions are typically present. A tax debt must exist and remain unpaid after the notification requirements under Florida
Statutes are satisfied. The FDOR follows internal procedures to determine when a debt qualifies for active collection based on statutory limits and legal requirements established by state law.
Florida Statute Chapter 213 authorizes the state to use collection remedies, including bank levies and liens. These tools are standard administrative enforcement mechanisms used to recover outstanding tax liabilities, similar to those used in commercial debt collection. The state does not immediately move to enforcement; this action represents a later stage in the debt collection process, after earlier notices have been issued. If the debt remains unpaid for 90 days, the Department charges a 10 percent administrative collection processing fee to cover the costs of collection.
What Happens If This Is Ignored
Ignoring an enforcement action typically results in escalated collection efforts through the state's collections policy. The state may expand the scope of levies through execution and levy procedures or pursue additional collection remedies authorized under Florida debt collection laws. Bank accounts can be frozen and funds removed to satisfy the debt through bank account garnishments.
Property liens may be filed against real estate records at the clerk of court, affecting your ability to refinance, sell, or use the property as collateral. The longer enforcement is ignored, the larger the financial impact typically becomes due to accumulating interest and late fees. Failure to resolve the debt may result in your account being sent to a private collection agency or debt collector, which may charge separate fees under their collection practices.
What This Does NOT Mean
Receiving an enforcement notice does not automatically mean criminal charges will be filed. State tax enforcement is a civil collection process under state court civil creditors procedures, not a criminal proceeding. Having an enforcement action does not mean you have no options or rights to respond under Florida consumer protection laws.
An enforcement action does not indicate that settlement, payment plans, or other debt management strategies are impossible. The state still follows procedural rules and may consider the taxpayer's communication and response. Florida law provides taxpayer protections and appeal rights throughout the collection process, ensuring legal challenges are available when appropriate.
Checklist: What to Do After Receiving an Enforcement
Notice or Identifying This Issue
Step 1: Locate and Review the Enforcement Notice
Identify the exact type of enforcement action being taken, such as a bank levy, a property lien, or a notice of intent to lien. Note the notice number, the tax type involved, and the amount claimed in the notice of delinquency. Find the date the notice was
issued and any stated effective dates for the enforcement action to understand collection timelines.
Step 2: Verify the Tax Debt Information
Confirm the tax year or period the debt relates to by reviewing your records. Check that the amount matches your records and compare it to any previous correspondence.
Identify any differences between what the notice states and what you believe you owe to determine if debt verification is necessary.
Step 3: Determine If You Believe the Debt Is Incorrect
Review your filed returns for the tax period in question and gather supporting documentation. Compare your records to the state's claimed amount using any receipts or payment confirmations. Note any discrepancies or disputed items for potential challenge through available discovery tools and legal processes.
Step 4: Contact the Florida Department of Revenue
Locate the phone number or contact information on the enforcement notice for direct communication. Call to request information about the debt, the enforcement action, and your options under Florida Statutes. Ask for details about payment arrangements or other available alternatives that may prevent further collection actions. You can reach
Taxpayer Assistance at 850-488-6800 Monday through Friday, excluding holidays.
Step 5: Request Documentation of the Debt
Ask FDOR to provide proof of the tax assessment, prior notices, and any administrative proceedings similar to a debt verification letter. Request an explanation of how the amount was calculated, including any interest rates applied to the balance. Obtain
written confirmation of all information discussed to maintain proper records for potential legal counsel review.
Step 6: Explore Payment or Arrangement Options
Inquire about payment plan options that might stop or reduce the enforcement action through approved debt management strategies. The Department typically requires a minimum down payment of 25 percent and expects the full balance to be paid within one year for stipulated-time payment agreements. Request written information on eligibility and terms, if offered, to ensure you understand the notification requirements.
Be prepared to provide financial documents that support your inability to pay the debt in full.
Step 7: Review Options for Dispute or Challenge
Ask FDOR about processes to formally dispute the debt if you believe it is incorrect under applicable legal requirements—request information about appeals procedures available to you through administrative or judicial channels. Obtain written guidance on deadlines and procedures for filing a challenge to protect your rights. You may contest specific enforcement actions by filing an action in circuit court or filing a petition under
Chapter 120 within 21 days of receiving the notice of intent to levy.
Step 8: Document All Communication
Keep records of dates, times, and names of anyone you speak with at FDOR, following proper communication protocols. Save all written correspondence, emails, and notices received through the United States mail or electronic delivery. Maintain copies of information you provide to the state as part of your asset protection planning strategy.
Step 9: Respond to Enforcement Action Within Required Timeframe
If the notice specifies a deadline to respond, take action before that date passes to avoid default. Submit any information, challenges, or arrangements in writing if possible to create a clear record. Request written confirmation of receipt to ensure compliance with timeframes for collections and notification requirements.
Step 10: Monitor Your Financial Accounts
Track any levy activity on your bank accounts to identify when funds are frozen or removed. Note the dates levies begin and the amounts taken to verify accuracy against the claimed debt. Verify that amounts align with what was described in the notice to prevent improper collection practices.
Step 11: Follow Up on Any Offered Arrangements
If FDOR offers a payment plan or other arrangement, obtain the terms in writing as you would for any promissory note. Understand what triggers the arrangement and what happens if a payment is missed, including potential consequences of default. Confirm when the enforcement action will be suspended or released to protect your financial interests and credit reports.
- Ignoring the enforcement notice entirely: The action will not stop if you do not
- Failing to respond within stated deadlines: Missing response dates can eliminate
- Providing incomplete or incorrect information: Inaccurate details can delay
- Not requesting written documentation: Verbal agreements are difficult to prove
- Assuming the debt is correct without verification: Errors occur, and comparing the
- Not asking about alternatives: Many taxpayers do not realize payment plans or
- Making promises about payment you cannot keep: Broken arrangements can
- Failing to follow through on agreed arrangements: If you commit to a payment
- Not maintaining records: Documentation protects you later if questions arise
- State enforcement notices and responses
- Sales tax audits, assessments, and collections
- Payroll & trust fund tax enforcement issues
- Penalty and interest reduction options
- Payment plans and state tax relief eligibility
- Representation before state tax agencies
Step 12: Retain Records of All Actions Taken
Keep copies of all notices, correspondence, and documentation related to the enforcement action in organized files. Save proof of any payments, arrangements made, or information submitted for future reference. Maintain these records for at least three years after resolution to comply with statutory requirements and protect against future disputes.
What Happens After This Is Completed
After you respond to or address the enforcement notice, the FDOR typically reviews your information and takes action based on your situation, in accordance with established collection policy. If you have made an arrangement or payment, the state processes it and updates your account record within standard processing timeframes.
Enforcement actions are generally suspended or modified once an acceptable arrangement is in place or payment is received.
If you dispute the debt, the state may initiate a review or appeal process depending on which remedy you pursue through available legal channels. You can expect written correspondence confirming the next steps in the debt recovery process. Processing timeframes vary depending on the complexity of your situation and the type of action taken under applicable Florida Statutes.
Common Mistakes to Avoid respond, and delays make it more difficult to resolve within collection timelines. options or allow enforcement to proceed without your input, similar to risks faced with judgment creditors. resolution or prevent the offer of alternatives under the state's collections policy. later, so always obtain written confirmation of any arrangements or information, as you would with any commercial debt collection. notice to your records helps identify problems early in the debt collection process. other debt management strategies exist because they do not inquire about available options. lead to renewed enforcement and additional penalties affecting your financial stability. plan or other terms, honoring them prevents further collection action and protects against wage garnishments if a court judgment is later obtained. about what was paid or agreed upon during the debt collection process.
Frequently Asked Questions
How long does enforcement last?
Enforcement continues until the debt is paid or a legal resolution is reached within applicable statutory limits. There is no automatic expiration of enforcement action similar to a statute of limitations. The state typically maintains enforcement authority while the debt exists as permitted under Florida Statutes.
Can the state levy my bank account without a court judgment?
Yes. The Florida Department of Revenue can administratively levy bank accounts, credits, and other personal property for tax debts through the process outlined in Florida
Statute 213.67, without first obtaining a court judgment. However, this administrative levy power does not extend to wages under current legal requirements.
Can the state garnish my wages without a court order?
No. Unlike the Internal Revenue Service, the Florida Department of Revenue cannot administratively impose wage garnishments without judicial process. Florida Statute
213.67 explicitly excludes wages from administrative levy authority. FDOR would need to obtain a final judgment from a state court to garnish wages for state tax debts.
What percentage of my wages can be garnished if FDOR obtains a judgment?
If a court judgment is obtained, the maximum garnishment is generally 25 percent of disposable earnings or the amount by which weekly disposable earnings exceed 30 times the federal minimum wage, whichever is less. If you qualify as head of household under the homestead exemption provisions and earn $750 or less per week in disposable earnings, your wages may be fully exempt from garnishment under asset protection laws.
Can enforcement be stopped?
Yes. Enforcement actions can be suspended or released if you make a payment, establish an approved payment plan, or if a legal process results in a resolution.
Communication with FDOR is necessary to explore these options and understand available debt relief strategies.
Will enforcement action affect my credit?
As of April 2018, all tax liens were permanently removed from consumer credit reports by the three major credit bureaus. Tax liens no longer appear on credit reports maintained by credit reporting agencies and do not directly impact credit scores through credit bureau reporting. However, liens remain public records filed with the clerk of court and may still affect lending decisions.
If I disagree with the debt, what can I do?
Florida provides administrative appeal processes for disputing tax assessments through legal challenges. Contact FDOR to learn about procedures to challenge the debt assessment under applicable statutory requirements. Deadlines typically apply to filing formal disputes, so act promptly to preserve your rights.
What is a tax lien, and how does it work?
A tax lien is a legal claim against your property to secure payment of the tax debt, recorded in real estate records at the clerk of the court. It does not remove the property from your ownership, but it may prevent a sale or refinancing until the lien is released or satisfied through payment or another resolution.
Facing State Tax Enforcement Action?
If you’ve received a notice related to sales tax or payroll tax enforcement and are unsure how to respond, our team can help you understand your options and next steps.
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