IF YOU THINK FLORIDA IS NOT AGGRESSIVE ON FLORIDA TAX MATTERS, THINK AGAIN.
Apparently even the Florida Supreme Court is not immune to the wrath of the Florida Department of Revenue. I don't have any details yet, but at 8:19 AM on 2/10/2012, the Florida Department of Revenue issued a Florida Tax Warrant against the "Florida Supreme Court." That's right – our state's Supreme Court apparently has an unpaid sales and use tax bill. The unpaid tax amount is only $1,600 but the warrant also claims penalties of $274.25, interest of $54.94, as well as a $20 fee.
I will post more details as I learn them – but I couldn't resist sharing this with everyone. I imagine this will make the main stream press before the end of the day.
You can download a copy of the Florida Tax Warrant on FL Supreme Court HERE.
One Question - How does a governmental entity exempt from Florida Sales and Use Tax make it on the Florida Department of Revenue's radar in the first place?
UPDATE: Apparently the FEIN on the warrant matches the "Florida Supreme Court Historical Society, Inc." a not for profit organization with the same address as the Supreme Court. (Credit given to Mary Young, a CPA in Merritt Island, FL for catching FEIN). However, at the moment, the warrant is technically on the "Florida Supreme Court" with the Supreme Court's address. I've also received word the Florida Department of Revenue has received numerous calls about this warrant. To be fair, I did call a contact of mine in the FL DOR the morning that this happen to give the Department the heads up that this issue was coming to light.
UPDATE 2: To add insult to injury, I've been told that several of the officers and directors (as listed with the FL Sec. of State) of the Florida Supreme Court Historical Society appear to be former presidents of The Florida Bar. (Credit given to Jonathan Ingber an Attorney in Miami for spotting the notoriety of the directors.) People are surmising that the warrant is for sales tax on admissions on tours of the court.
UPDATE 3: During the afternoon of 2/10/2012, I received a phone call from the general counsel of the Florida Supreme Court inquiring about this warrant at which point I was able to provide the updated information concerning the intended recipient of the warrant. Let's just say that it was a somewhat humorous conversation. After all this, I'm going to get a certified copy of the warrant framed for my office!
About the author: Mr. Sutton is a Florida licensed CPA and Attorney and a shareholder in the law firm the Law Offices of Moffa, Sutton, & Donnini, P.A. Mr. Sutton's primary practice is Florida tax controversy. Mr. Sutton worked for in the State and Local Tax department of one of the Big Five accounting firms for a number of years and has been an adjunct professor of law at Stetson University College of Law since 2002 teaching State and Local Tax, Accounting for Lawyers, and Federal Income Tax I. You can read more about Mr. Sutton in his firm bio.