1import { o as e } from "./framer-motion-C724r53U.js"; 2import { t } from "./index.esm-DTmJZW0b.js"; 3import { n as s } from "./router-DyT5ll7X.js"; 4import { B as r, In as a, Kn as i, M as o, R as n, fr as d, mr as l, nn as c, rr as h, un as p, wr as m, xn as u } from "./lucide-icons-B6DQpObw.js"; 5import { a as f, n as x } from "./site-TAdCbT3T.js"; 6import { s as g } from "./hubspotTracking-DUoun1Cf.js"; 7import { r as b } from "./conversionTracking-CFqUpRIt.js"; 8import { r as y } from "./analytics-D-HzrV3U.js"; 9import { z as w } from "./index-DB0OlNo5.js"; 10import { t as v } from "./KeyTakeaways-C21w7Ui-.js"; 11import { t as j } from "./UnifiedFAQ-WaApN9XX.js"; 12import { t as N } from "./BreadcrumbNav-D-UTIk4s.js"; 13import { t as k } from "./LazyAIQuotableSection-CLXG3Fiu.js"; 14var O = e(), R = [ 15 { 16 question: "Can I see the auditor's workpapers during the audit?", 17 answer: "Not during active fieldwork â but after the audit closes, you can request FDOR's audit workpapers and internal documentation through a public records request under Florida Statutes § 119. This is a powerful tool in the protest or litigation phase. Workpapers often reveal whether the auditor followed standard procedures, how the sample was constructed and documented, and whether supervisory review occurred as required. Reviewing workpapers before filing a formal protest frequently identifies procedural and calculation errors that become leverage in negotiations." 18 }, 19 { 20 question: "What is a 'closing conference' and when does it happen?", 21 answer: "A closing conference is a meeting between the auditor, the taxpayer (and/or representative), and often the auditor's supervisor, held after fieldwork is complete but before the NOPA is issued. It is your last in-process opportunity to present additional documentation, challenge methodology, and negotiate scope before the assessment is formally proposed. Most experienced practitioners treat the closing conference as the highest-leverage event in the entire audit â because after it, your options shift from administrative negotiation to formal protest." 22 }, 23 { 24 question: "Does every FDOR audit go through a supervisory review?", 25 answer: "Yes â all FDOR audit files are required to go through supervisory review before a NOPA is issued. The supervisor reviews the workpaper file to confirm that documentation standards were met, that the methodology was properly applied, and that the proposed liability calculation is supported by the record. This review is both a quality control step and a procedural requirement. If an audit was conducted without proper supervisory review, that procedural deficiency can be raised as a challenge in a formal protest." 26 }, 27 { 28 question: "What happens if I disagree with the auditor's findings during fieldwork?", 29 answer: "Disagreements during fieldwork should be raised immediately â in writing â rather than saved for the protest phase. If an auditor is applying an incorrect tax treatment to a category of transactions, or misidentifying a non-taxable item as taxable, documenting your objection during fieldwork creates a record that can influence the closing conference and any subsequent supervisory review. Waiting until the NOPA to raise factual disagreements means the assessment has already been formalized â which increases the effort required to correct it." 30 }, 31 { 32 question: "How does FDOR document 'indirect evidence' of unreported sales?", 33 answer: "Indirect evidence â the primary tool when direct records are incomplete â is documented in the workpapers through a comparative analysis. The auditor compares bank deposits to reported gross sales, compares purchase invoices to reported cost of goods sold, and compares industry markup ratios to reported margins. Each comparison is documented as a workpaper exhibit. When indirect evidence produces a higher gross sales figure than what was reported, the difference is used to calculate a projected tax deficiency. Challenging indirect evidence requires producing direct records that explain each discrepancy." 34 }, 35 { 36 question: "Can FDOR reopen a closed audit?", 37 answer: "Yes â FDOR can reopen a closed audit within the applicable statute of limitations, typically 3 years from the date the return was filed or due, whichever is later. Common triggers for reopening include fraud indicators, substantial underreporting discovered through federal-FDOR data matching, or information from a third party (a competitor, a former employee, or a business partner). Reo
37pened audits frequently begin with a broader scope than the original audit and often signal that FDOR has specific information about unreported activity." 38 }, 39 { 40 question: "What is the difference between a 'proposed assessment' and a 'final assessment'?", 41 answer: "A proposed assessment (issued via NOPA) is FDOR's initial determination of tax liability â it is contested through the protest process and is not yet collectible. A final assessment is issued after the protest period expires without a timely protest, or after a protest is resolved through administrative or judicial proceedings. Once an assessment becomes final, FDOR can pursue collections through warrants, levies, and liens. The window between proposed and final is typically 60 days â the most consequential deadline in the entire FDOR enforcement process." 42 }, 43 { 44 question: "Does the auditor's supervisor read all the case documents?", 45 answer: "The supervisor reviews the workpaper file â not typically every underlying document â to confirm that the file is complete, methodology is documented, and the proposed assessment is supportable. In practice, this means the workpaper narrative is extremely important: if the auditor's documentation of findings is weak, incomplete, or inconsistent, the supervisor may require revisions before approving the NOPA. This is one reason why challenging methodology during fieldwork can produce results â the auditor has to document and justify their approach in a form that will be reviewed." 46 } 47], A = [ 48 { 49 section: "W-1", 50 title: "Audit Planning and Scope Documentation", 51 content: "The auditor documents the reason for audit selection, the tax types and periods under audit, the initial risk assessment, and the planned audit approach. This section is prepared before fieldwork begins and defines what the auditor is authorized to examine.", 52 icon: n 53 }, 54 { 55 section: "W-2", 56 title: "Records Review and Reconciliation", 57 content: "The auditor reconciles reported gross sales to bank deposits, federal income tax returns, and POS-level records. Unexplained differences are flagged as potential unreported taxable sales and become the basis for either a records-based adjustment or an indirect method calculation.", 58 icon: p 59 }, 60 { 61 section: "W-3", 62 title: "Sample Design and Selection", 63 content: "If sampling is used, this section documents the sample period or selection criteria, the population the sample was drawn from, and the statistical methodology applied. This is the most-contested workpaper section in protests â because it reveals exactly how the error rate was constructed.", 64 icon: c 65 }, 66 { 67 section: "W-4", 68 title: "Transaction Testing and Error Documentation", 69 content: "Each sampled transaction is documented individually: the transaction amount, how
69it was treated on the return, how the auditor classified it, and the resulting tax error (if any). Exemption certificates reviewed â or missing â are noted here. This section is the factual foundation of the assessment.", 70 icon: a 71 }, 72 { 73 section: "W-5", 74 title: "Projection and Tax Deficiency Calculation", 75 content: "The error rate from W-4 is applied to total gross sales for the full audit period to calculate projected tax. Penalties and interest are calculated and added. This section contains the final proposed liability figure that appears in the NOPA.", 76 icon: r 77 }, 78 { 79 section: "W-6", 80 title: "Supervisory Review and Approval", 81 content: "Before the NOPA is issued, the workpaper file is submitted to the auditor's supervisor for review and approval. The supervisor signs off on the methodology, documentation quality, and proposed liability. Without supervisory approval, a NOPA cannot be issued.", 82 icon: o 83 } 84], D = [ 85 { 86 phase: "01", 87 title: "Initial contact and records request", 88 detail: "The auditor contacts the taxpayer, introduces the DR-840 audit notice, and issues the first formal records request. The records requested at this stage define what FDOR will use to build their population of transactions â producing more than required can expand scope unnecessarily.", 89 leverage: null 90 }, 91 { 92 phase: "02", 93 title: "Preliminary records analysis", 94 detail: "The auditor reviews returns, bank statements, and the general ledger to identify discrepancies â the gap between what was reported and what the records indicate. This analysis determines whether the audit will proceed as a records-based examination or shift to an indirect method.", 95 leverage: "Where FDOR decides whether your records are reliable â or whether they'll estimate around them." 96 }, 97 { 98 phase: "03", 99 title: "Sample design and period negotiation", 100 detail: "If sampling is the method, the auditor proposes the sample period or transaction set. Before accepting, the taxpayer (or representative) has the opportunity to negotiate the period â particularly if the proposed period was atypical. This is the last easy intervention point.", 101 leverage: "Intervention point: Sample period selection is negotiable here â not after fieldwork begins." 102 }, 103 { 104 phase: "04", 105 title: "Detailed transaction testing", 106 detail: "The auditor reviews individual transactions in the sample, checks exemption certificates, and documents each error. Incomplete or missing certificates default to taxable. The auditor asks clarifying questions during this phase â answers become part of the workpaper record.", 107 leverage: null 108 }, 109 { 110 phase: "05", 111 title: "Draft findings and closing conference", 112 detail: "After transaction testing, the auditor prepares draft findings and presents them at a closing conference. The taxpayer can respond with additional documentation, identify factual errors, and challenge methodology. The closing conference is FDOR's informal settlement window â and the most important meeting of the audit process.", 113 leverage: "Highest-leverage point: Present additional documents, challenge findings, and negotiate before the NOPA." 114 }, 115 { 116 phase: "06", 117 title: "Supervisory review and NOPA issuance", 118 detail: "After the closing conference, the auditor finalizes the workpaper file and submits for supervisory review. Once approved, the NOPA is issued with a 60-day protest deadline. Options narrow significantly at this stage â but protest rights preserve meaningful review opportunities.", 119 leverage: null 120 } 121], T = [ 122 { 123 step: "A", 124 label: "Unreported Sales Identified", 125 description: "Gross sales discrepancy established through records comparison, sampling, or indirect method." 126 }, 127 { 128 step: "B", 129 label: "Tax Rate Applied", 130 description: "Applicable Florida state rate (6%) plus applicable county surtax applied to unreported sales amount." 131 }, 132 { 133 step: "C", 134 label: "Credit for Tax Already Remitted", 135 description: "Any tax previously remitted during the audit period is credited against the gross deficiency." 136 }, 137 { 138 step: "D", 139 label: "Penalty Calculation", 140 description: "10% late payment penalty added; 10% failure-to-file penalty for missing returns; up to 100% fraud penalty if applicable." 141 }, 142 { 143 step: "E", 144 label: "Interest Calculation", 145 description: "Daily interest accrues from original due date on unpaid tax. On multi-year audits, interest frequently adds 30â40% to the base deficiency." 146 }, 147 { 148 step: "F", 149 label: "Proposed Assessment", 150 description: "Final liability figure delivered via NOPA. 60-day protest clock begins on the date of issuance." 151 } 152], F = [ 153 { 154 icon: u, 155 title: "Records Reconciliation Gaps", 156 detail: "If the auditor's reconciliation of deposits to reported sales is based on incomplete bank records, or if non-revenue deposits weren't explained, the gross sales figure is
156wrong. A corrected reconciliation with annotated deposits can reduce the base before the assessment is calculated." 157 }, 158 { 159 icon: p, 160 title: "Retroactive Exemption Certificate Collection", 161 detail: "During fieldwork, there is a window â typically 30 to 60 days after the closing conference â to produce missing exemption certificates retroactively. Each certificate eliminates a projected tax error. The window closes when the NOPA is finalized." 162 }, 163 { 164 icon: c, 165 title: "Sample Period Atypicality", 166 detail: "If the selected sample period was statistically atypical â unusually high or low volume relative to normal operations â you can argue that projecting its error rate across 36 months produces an unreliable result. This argument is most persuasive with documented evidence of the anomaly." 167 }, 168 { 169 icon: a, 170 title: "Workpaper Procedural Errors", 171 detail: "After the audit closes, workpaper review through a public records request sometimes reveals that the auditor didn't follow FDOR's own procedures â skipped transaction categories, applied the wrong projection period, or failed to credit reported transactions correctly. Each procedural error is a contestable ground in formal protest." 172 }, 173 { 174 icon: r, 175 title: "Closing Conference Presentation", 176 detail: "The closing conference is the final pre-NOPA opportunity to present documents, correct factual errors, and frame the case for supervisory review. An organized, professional presentation at the closing conference often produces a materially lower proposed assessment than what fieldwork initially projected." 177 } 178], P = [ 179 { 180 mistake: "Talking freely with the auditor without understanding what's being documented", 181 why: "Everything a taxpayer or representative says during fieldwork can be noted in the workpapers. Offhand comments about record-keeping gaps, cash handling, or industry practices become part of the case file." 182 }, 183 {
184 mistake: "Skipping the closing conference or attending without preparation", 185 why: "The closing conference is FDOR's informal negotiation window â and many taxpayers treat it as a formality. Coming unprepared means missing the highest-leverage moment in the audit process." 186 }, 187 { 188 mistake: "Assuming the NOPA calculation is correct", 189 why: "Errors in penalty calculation, interest accrual, credit for prior remittances, and projection methodology are common. The NOPA is a starting point for negotiation â not a final, uncontestable number." 190 }, 191 { 192 mistake: "Missing the 60-day protest deadline on the NOPA", 193 why: "The protest deadline is jurisdictional â missing it converts the proposed assessment to a final assessment, which is immediately collectible. After that, only a formal challenge at DOAH or in circuit court remains, and it must be filed within 60 days." 194 } 195], q = [ 196 { 197 step: "01", 198 title: "Get representation before the first audit meeting", 199 detail: "The first meeting sets the tone for the entire audit. What you say, what you produce, and how you respond to initial records requests shapes the auditor's working theory before fieldwork begins. Representation before that meeting preserves options that are difficult to recover after the fact." 200 }, 201 { 202 step: "02", 203 title: "Do not produce more than the records request requires", 204 detail: "Review every records request carefully. Produce what is required â organized, labeled, and complete â but do not voluntarily produce records for periods or tax types outside the scope of the request. Over-production expands the population of transactions the auditor can examine." 205 }, 206 { 207 step: "03", 208 title: "Prepare for the closing conference as a negotiation", 209 detail: "Treat the closing conference as the most important meeting of the audit. Prepare a written response to draft findings, identify specific calculation errors, produce any remaining documentation, and present your position on any contested methodology. The closing conference outcome often determines the NOPA amount." 210 }, 211 { 212 step: "04", 213 title: "If a NOPA is issued, respond within the 60-day window", 214 detail: "The 60-day protest clock begins the day the NOPA is issued. Consult with a qualified representative immediately upon receipt. A timely informal protest preserves all administrative and judicial remedies â a missed deadline forfeits the informal review and leaves only a formal challenge on a 60-day clock." 215 }, 216 { 217 step: "05", 218 title: "Request the audit workpapers after the audit closes", 219 detail: "Once the audit is complete, request the audit workpaper file under Florida's public records law. Reviewing the workpapers often reveals procedural gaps, calculation errors, or methodology deviations that become the basis for a successful formal protest." 220 } 221], C = ({ location: e }) => (0, O.jsxs)("a", { 222 href: f.schedulerUrl, 223 target: "_blank", 224 rel: "noopener noreferrer", 225 onClick: () => { 226 y("book_strategy_call", e), g(e), b(e); 227 }, 228 className: "inline-flex items-center gap-2 bg-primary text-primary-foreground hover:bg-primary/90 font-semibold px-6 py-3 rounded-lg transition-colors", 229 children: [(0, O.jsx)(i, { className: "h-5 w-5" }), "Book a Confidential Strategy Call"] 230}), I = () => { 231 const e = { 232 "@context": "https://schema.org", 233 "@type": "Article", 234 headline: "How FDOR Builds a Case: The Internal Workpaper Process", 235 description: "Insider guide to how FDOR auditors document findings, develop assessments, and build the workpaper file that supports a proposed liability â and where cases can be challenged.", 236 url: x("/fdor-playbook/how-fdor-builds-a-case"), 237 datePublished: "2026-01-20", 238 dateModified: "2026-02-20", 239 author: { "@id": `${f.domain}/#keith-jones` }, 240 publisher: { "@id": `${f.domain}/#organization` } 241 }; 242 return (0, O.jsxs)(O.Fragment, { children: [ 243 (0, O.jsx)(w, { 244 title: "How FDOR Builds a Case | FDOR Playbook", 245 description: "Insider guide to how FDOR auditors document findings, structure workpapers, and develop an assessment from fieldwork through proposed liability.", 246 path: "fdor-playbook/how-fdor-builds-a-case", 247 ogType: "article" 248 }), 249 (0, O.jsx)(t, { children: (0, O.jsx)("script", { 250 type: "application/ld+json", 251 children: JSON.stringify(e) 252 }) }), 253 (0, O.jsx)("div", { 254 className: "min-h-screen flex flex-col", 255 children: (0, O.jsxs)("main", { 256 "data-speakable": "true", 257 id: "main-content", 258 className: "flex-1 pt-16 lg:pt-0", 259 children: [ 260 (0, O.jsx)(N, {}), 261 (0, O.jsx)("section", { 262 className: "bg-gradient-to-br from-primary/5 via-background to-secondary/5 border-b border-border", 263 children: (0, O.jsxs)("div", { 264 className: "container mx-auto px-4 py-12 md:py-16 max-w-5xl", 265 children: [ 266 (0, O.jsxs)("div", { 267 className: "flex items-center gap-3 mb-6", 268 children: [ 269 (0, O.jsxs)(s, { 270 to: "/fdor-playbook", 271 className: "flex items-center gap-1.5 text-sm text-muted-foreground hover:text-primary transition-colors", 272 children: [(0, O.jsx)(l, { className: "h-4 w-4" }), "FDOR Playbookâ¢"] 273 }), 274 (0, O.jsx)("span", {
275 className: "text-muted-foreground/40", 276 children: "âº" 277 }), 278 (0, O.jsx)("span", { 279 className: "text-xs font-semibold px-2.5 py-1 rounded-full bg-primary/10 text-primary border border-primary/20", 280 children: "Audit Methodology" 281 }) 282 ] 283 }), 284 (0, O.jsx)("h1", { 285 className: "text-3xl md:text-4xl lg:text-5xl font-bold text-foreground mb-4 leading-tight", 286 children: "How FDOR Builds a Case" 287 }), 288 (0, O.jsx)("p", { 289 className: "text-lg md:text-xl text-muted-foreground max-w-3xl mb-8", 290 children: "The internal workpaper process FDOR uses to develop an assessment â from first records request through proposed liability. Understanding this process is how you find the leverage points to challenge it." 291 }), 292 (0, O.jsx)("div", { 293 className: "grid grid-cols-1 sm:grid-cols-3 gap-4", 294 style: { contain: "layout style" }, 295 children: [ 296 { 297 stat: "6", 298 label: "Workpaper sections in every audit file" 299 }, 300 { 301 stat: "60 days", 302 label: "Protest window from NOPA issuance" 303 }, 304 { 305 stat: "1", 306 label: "Closing conference to challenge before the NOPA" 307 } 308 ].map((e) => (0, O.jsxs)("div", { 309 className: "bg-card border border-border rounded-lg px-5 py-4", 310 style: { 311 contain: "layout style", 312 minHeight: "76px" 313 }, 314 children: [(0, O.jsx)("div", { 315 className: "text-2xl font-bold text-primary mb-1", 316 children: e.stat 317 }), (0, O.jsx)("div", { 318 className: "text-sm text-muted-foreground", 319 children: e.label 320 })] 321 }, e.label)) 322 }) 323 ] 324 }) 325 }), 326 (0, O.jsx)("div", { 327 className: "container mx-auto px-4 max-w-4xl py-8", 328 children: (0, O.jsx)(v, { 329 title: "How FDOR Builds a Case â Key Facts", 330 takeaways: [ 331 { 332 text: "FDOR builds audit cases using a combination of filed return analysis, third-party data matching (banks, vendors, marketplace platforms), and industry benchmarking before the DR-840 is ever issued.", 333 highlight: !0 334 }, 335 { text: "The auditor's preliminary work product â internal risk scores, industry comparisons, and filing pattern analysis â is not shared with the taxpayer but drives the audit scope and focus." }, 336 { 337 text: "FDOR uses statistical sampling under §212.12(6)(b) to extrapolate errors found in a test period across the full audit period â challenging the sample selection is often the strongest defense.", 338 highlight: !0 339 }, 340 { text: "Internal FDOR audit manuals prescribe specific procedures that auditors must follow â deviations from these procedures are grounds for challenging the assessment." }, 341 { 342 text: "As a former FDOR Senior Tax Specialist, I built these cases for 7 years. I know exactly what triggers selection, how risk is scored, and where the methodology has weaknesses.", 343 highlight: !0 344 } 345 ], 346 firstStep: { 347 text: "Want to understand how FDOR built your case?", 348 link: "/florida-sales-tax-help", 349 linkText: "Get an insider case analysis â" 350 } 351 }) 352 }), 353 (0, O.jsxs)("div", { 354 className: "container mx-auto px-4 max-w-5xl py-10 md:py-14 space-y-16", 355 children: [ 356 (0, O.jsx)("section", { children: (0, O.jsx)("div", { 357 className: "bg-primary/5 border border-primary/20 rounded-xl p-6 md:p-8", 358 children: (0, O.jsxs)("div", { 359 className: "flex items-start gap-4", 360 children: [(0, O.jsx)(h, { className: "h-6 w-6 text-primary flex-shrink-0 mt-1" }), (0, O.jsxs)("div", { children: [ 361 (0, O.jsx)("h2", { 362 className: "text-lg font-bold text-foreground mb-3", 363 children: "Here's how FDOR typically builds a case" 364 }), 365 (0, O.jsx)("p", { 366 className: "text-muted-foreground leading-relaxed mb-3", 367 children: "Every FDOR sales tax audit produces a workpaper file â a structured set of internal documents that record what the auditor examined, how they anal
367yzed it, and how they calculated the proposed liability. The workpaper file is what the auditor's supervisor reviews before approving the NOPA, and it's what experienced practitioners review in the protest phase to find errors." 368 }), 369 (0, O.jsx)("p", { 370 className: "text-muted-foreground leading-relaxed", 371 children: "The case is built in stages: records review and reconciliation, sample design, transaction testing, projection, and supervisory approval. Each stage has a specific workpaper section â and each section is a potential challenge point if the auditor didn't follow procedure or documented findings incorrectly." 372 }) 373 ] })] 374 }) 375 }) }), 376 (0, O.jsxs)("section", { children: [ 377 (0, O.jsx)("h2", { 378 className: "text-2xl md:text-3xl font-bold text-foreground mb-2", 379 children: "The FDOR Workpaper File: What's Inside" 380 }), 381 (0, O.jsx)("p", { 382 className: "text-muted-foreground mb-8", 383 children: "Every FDOR audit file contains six standard sections. Each must be complete before the supervisor approves the NOPA." 384 }), 385 (0, O.jsx)("div", { 386 className: "space-y-4", 387 children: A.map((e) => { 388 const t = e.icon; 389 return (0, O.jsxs)("div", { 390 className: "border border-border rounded-xl bg-card p-5 md:p-6 flex gap-4", 391 children: [(0, O.jsx)("div", { 392 className: "flex-shrink-0", 393 children: (0, O.jsx)("div", { 394 className: "w-10 h-10 rounded-full bg-primary/10 flex items-center justify-center", 395 children: (0, O.jsx)(t, { className: "h-5 w-5 text-primary" }) 396 }) 397 }), (0, O.jsxs)("div", { children: [(0, O.jsxs)("div", { 398 className: "flex items-center gap-3 mb-2", 399 children: [(0, O.jsx)("span", { 400 className: "text-xs font-bold text-primary bg-primary/10 px-2 py-0.5 rounded", 401 children: e.section 402 }), (0, O.jsx)("h3", { 403 className: "font-semibold text-foreground", 404 children: e.title 405 })] 406 }), (0, O.jsx)("p", { 407 className: "text-sm text-muted-foreground leading-relaxed", 408 children: e.content 409 })] })] 410 }, e.section); 411 }) 412 }) 413 ] }), 414 (0, O.jsxs)("section", { children: [ 415 (0, O.jsx)("h2", { 416 className: "text-2xl md:text-3xl font-bold text-foreground mb-2", 417 children: "The 6 Phases of FDOR Fieldwork" 418 }), 419 (0, O.jsx)("p", { 420 className: "text-muted-foreground mb-8", 421 children: "Fieldwork follows a predictable sequence. Knowing which phase you're in determines what's still negotiable." 422 }), 423 (0, O.jsx)("div", { 424 className: "space-y-5", 425 children: D.map((e) => (0, O.jsxs)("div", { 426 className: "flex gap-4", 427 children: [(0, O.jsxs)("div", { 428 className: "flex-shrink-0 flex flex-col items-center", 429 children: [(0, O.jsx)("div", { 430 className: "w-10 h-10 rounded-full bg-slate-100 border-2 border-slate-200 flex items-center justify-center text-slate-900 font-bold text-sm", 431 children: e.phase 432 }), "06" !== e.phase && (0, O.jsx)("div", { className: "w-0.5 h-full min-h-[2rem] bg-border mt-2" })] 433 }), (0, O.jsxs)("div", { 434 className: "pb-5 flex-1", 435 children: [ 436 (0, O.jsx)("h3", { 437 className: "font-semibold text-foreground mb-2 capitalize", 438 children: e.title 439 }), 440 (0, O.jsx)("p", { 441 className: "text-sm text-muted-foreground leading-relaxed mb-2", 442 children: e.detail 443 }), 444 e.leverage && (0, O.jsxs)("div", { 445 className: "flex items-start gap-2 bg-slate-50 border border-slate-200 rounded-lg px-4 py-2.5 mt-2", 446 children: [(0, O.jsx)(m, { className: "h-4 w-4 text-slate-500 flex-shrink-0 mt-0.5" }), (0, O.jsx)("p", { 447 className: "text-xs text-slate-600 font-medium leading-relaxed", 448 children: e.leverage 449 })] 450 }) 451 ] 452 })] 453 }
453, e.phase)) 454 }) 455 ] }), 456 (0, O.jsxs)("section", { children: [ 457 (0, O.jsx)("h2", { 458 className: "text-2xl md:text-3xl font-bold text-foreground mb-2", 459 children: "How FDOR Calculates the Proposed Assessment" 460 }), 461 (0, O.jsx)("p", { 462 className: "text-muted-foreground mb-8", 463 children: "The NOPA figure isn't arbitrary â it follows a specific calculation path. Each step is contestable if the inputs are wrong." 464 }), 465 (0, O.jsx)("div", { 466 className: "grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-4", 467 children: T.map((e) => (0, O.jsxs)("div", { 468 className: "border border-border rounded-xl bg-card p-5", 469 children: [(0, O.jsxs)("div", { 470 className: "flex items-center gap-3 mb-3", 471 children: [(0, O.jsx)("div", { 472 className: "w-8 h-8 rounded-full bg-slate-900 text-white flex items-center justify-center font-bold text-sm flex-shrink-0", 473 children: e.step 474 }), (0, O.jsx)("h3", { 475 className: "font-semibold text-foreground text-sm", 476 children: e.label 477 })] 478 }), (0, O.jsx)("p", { 479 className: "text-xs text-muted-foreground leading-relaxed", 480 children: e.description 481 })] 482 }, e.step)) 483 }), 484 (0, O.jsx)("div", { 485 className: "mt-6 bg-destructive/5 border border-destructive/20 rounded-xl p-5 md:p-6", 486 children: (0, O.jsxs)("div", { 487 className: "flex items-start gap-3", 488 children: [(0, O.jsx)(m, { className: "h-5 w-5 text-destructive flex-shrink-0 mt-0.5" }), (0, O.jsxs)("div", { children: [(0, O.jsx)("p", { 489 className: "font-semibold text-foreground mb-1", 490 children: "The 60-day deadline is jurisdictional" 491 }), (0, O.jsx)("p", { 492 className: "text-sm text-muted-foreground leading-relaxed", 493 children: "Once a NOPA is issued, you have 60 days to file a written informal protest. Missing this deadline converts the proposed assessment to a final assessment â immediately collectible through warrants, levies, and liens. After that, the only way to contest it is a formal challenge at DOAH or in circuit court, filed within 60 days." 494 })] })] 495 }) 496 }) 497 ] }), 498 (0, O.jsxs)("section", { children: [ 499 (0, O.jsx)("h2", { 500 className: "text-2xl md:text-3xl font-bold text-foreground mb-2", 501 children: "Where Cases Can Be Challenged" 502 }), 503 (0, O.jsx)("p", { 504 className: "text-muted-foreground mb-8", 505 children: "The workpaper process has built-in procedural requirements â and those requirements create challenge points at every stage." 506 }), 507 (0, O.jsx)("div", { 508 className: "grid grid-cols-1 md:grid-cols-2 gap-4", 509 children: F.map((e) => { 510 const t = e.icon; 511 return (0, O.jsxs)("div", { 512 className: "border border-border rounded-xl bg-card p-5 flex gap-4", 513 children: [(0, O.jsx)("div", { 514 className: "flex-shrink-0", 515 children: (0, O.jsx)("div", { 516 className: "w-9 h-9 rounded-lg bg-slate-100 flex items-center justify-center", 517 children: (0, O.jsx)(t, { className: "h-4 w-4 text-slate-500" }) 518 }) 519 }), (0, O.jsxs)("div", { children: [(0, O.jsx)("h3", { 520 className: "font-semibold text-foreground mb-2 text-sm", 521 children: e.title 522 }), (0, O.jsx)("p", { 523 className: "text-xs text-muted-foreground leading-relaxed", 524 children: e.detail 525 })] })] 526 }, e.title); 527 }) 528 }) 529 ] }), 530 (0, O.jsxs)("section", { children: [ 531 (0, O.jsx)("h2", { 532 className: "text-2xl md:text-3xl font-bold text-foreground mb-2", 533 children: "Common Mistakes During an FDOR Audit" 534 }), 535 (0, O.jsx)("p", { 536 className: "text-muted-foreground mb-8", 537 children: "Most mistakes happen in the first two weeks of contact â before the business owner understands what's being built." 538 }), 539 (0, O.jsx)("div", { 540 className: "space-y-4", 541 children: P.map((e, t) => (0, O.jsxs)("div", { 542 className: "border border-border rounded-xl bg-card p-5 flex gap-4", 543 children: [(0, O.jsx)("div", { 544 className: "flex-shrink-0", 545 children: (0, O.jsx)("div", { 546 className: "w-8 h-8 rounded-full bg-destructive/10 flex items-center justify-center", 547 children: (0, O.jsx)(m, { className: "h-4 w-4 text-destructive" }) 548 }) 549 }), (0, O.jsxs)("div", { children: [(0, O.jsx)("p", { 550 className: "font-semibold text-foreground text-sm mb-1", 551 children: e.mistake 552 }), (0, O.jsx)("p", { 553 className: "text-xs text-muted-foreground leading-relaxed", 554 children: e.why 555 })] })] 556 }, t)) 557 }) 558 ] }), 559 (0, O.jsxs)("section", { children: [ 560 (0, O.jsx)("h2", { 561 className: "text-2xl md:text-3xl font-bold text-foreground mb-2", 562 children: "What to Do Now" 563 }), 564 (0, O.jsx)("p", { 565 className: "text-muted-foreground mb-8", 566 children: "Five concrete steps â from first contact through NOPA response." 567 }), 568 (0, O.jsx)("div", { 569 className: "space-y-4", 570 children: q.map((e) => (0, O.jsxs)("div", { 571 className: "flex gap-4 border border-border rounded-xl bg-card p-5", 572 children: [(0, O.jsx)("div", { 573 className: "flex-shrink-0", 574 children: (0, O.jsx)("div", { 575 className: "w-10 h-10 rounded-full bg-primary/10 border border-primary/20 flex items-center justify-center text-primary font-bold text-sm",
576 children: e.step 577 }) 578 }), (0, O.jsxs)("div", { children: [(0, O.jsx)("h3", { 579 className: "font-semibold text-foreground mb-1", 580 children: e.title 581 }), (0, O.jsx)("p", { 582 className: "text-sm text-muted-foreground leading-relaxed", 583 children: e.detail 584 })] })] 585 }, e.step)) 586 }) 587 ] }), 588 (0, O.jsxs)("section", { children: [ 589 (0, O.jsx)("h2", { 590 className: "text-2xl md:text-3xl font-bold text-foreground mb-2", 591 children: "Frequently Asked Questions" 592 }), 593 (0, O.jsx)("p", { 594 className: "text-muted-foreground mb-8", 595 children: "Technical questions on FDOR's workpaper process and how assessments are built." 596 }), 597 (0, O.jsx)(j, { 598 variant: "minimal", 599 showBadge: !1, 600 showDisclaimer: !1, 601 includeSchema: !1, 602 faqs: R 603 }) 604 ] }), 605 (0, O.jsx)("section", { children: (0, O.jsxs)("div", { 606 className: "bg-gradient-to-br from-primary/10 via-primary/5 to-secondary/10 border border-primary/20 rounded-2xl p-8 md:p-10 text-center", 607 children: [ 608 (0, O.jsx)("h2", { 609 className: "text-2xl md:text-3xl font-bold text-foreground mb-3", 610 children: "Know Where You Are in the Process" 611 }), 612 (0, O.jsx)("p", { 613 className: "text-muted-foreground max-w-2xl mx-auto mb-6 leading-relaxed", 614 children: "If FDOR has contacted you â or you've received a DR-840 or NOPA â the workpaper file is already being built. A confidential strategy call will clarify where you are in that process, what's still negotiable, and what the realistic options are." 615 }), 616 (0, O.jsx)(C, { location: "how-fdor-builds-case-cta" }), 617 (0, O.jsx)("p", { 618 className: "text-xs text-muted-foreground mt-4", 619 children: "Confidential. No obligation. Former FDOR Senior Tax Specialist." 620 }) 621 ] 622 }) }), 623 (0, O.jsxs)("section", { children: [(0, O.jsx)("h2", { 624 className: "text-xl font-bold text-foreground mb-5", 625 children: "Related FDOR Playbook Entries" 626 }), (0, O.jsx)("div", { 627 className: "grid grid-cols-1 md:grid-cols-3 gap-4", 628 children: [ 629 { 630 title: "Records Requests & Sampling", 631 description: "How FDOR constructs statistical samples and what that means for your estimated liability.", 632 href: "/fdor-playbook/records-requests-sampling" 633 }, 634 { 635 title: "NOPA Explained", 636 description: "What a Notice of Proposed Assessment means, your protest rights, and the 60-day deadline.", 637 href: "/fdor-playbook/nopa-explained" 638 }, 639 { 640 title: "Common Audit Traps", 641 description: "How businesses accidentally expand scope or create new exposure during an audit.", 642 href: "/fdor-playbook/common-audit-traps" 643 } 644 ].map((e) => (0, O.jsxs)(s, { 645 to: e.href, 646 className: "border border-border rounded-xl bg-card p-5 hover:border-primary/40 hover:shadow-md transition-all group", 647 children: [ 648 (0, O.jsxs)("div", { 649 className: "flex items-start justify-between mb-3", 650 children: [(0, O.jsx)(h, { className: "h-5 w-5 text-primary" }), (0, O.jsx)(d, { className: "h-4 w-4 text-muted-foreground group-hover:text-primary transition-colors" })] 651 }), 652 (0, O.jsx)("h3", { 653 className: "font-semibold text-foreground text-sm mb-2", 654 children: e.title 655 }), 656 (0, O.jsx)("p", { 657 className: "text-xs text-muted-foreground leading-relaxed", 658 children: e.description 659 }) 660 ] 661 }, e.href)) 662 })] }), 663 (0, O.jsx)("div", { 664 className: "border-t border-border pt-8", 665 children: (0, O.jsxs)(s, { 666 to: "/fdor-playbook", 667 className: "inline-flex items-center gap-2 text-sm text-muted-foreground hover:text-primary transition-colors", 668 children: [(0, O.jsx)(l, { className: "h-4 w-4" }), "Back to FDOR Playbook⢠Index"] 669 }) 670 }) 671 ] 672 }), 673 (0, O.jsx)(k, { 674 slug: "fdor-playbook/how-fdor-builds-a-case", 675 srOnly: !0 676 }) 677 ] 678 }) 679 }) 680 ] }); 681}; 682export { I as default };
Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.