Tax Collection Enforcement Diversion Program
Program Description
The State Attorney’s Office offers a diversion program for business owners facing criminal charges related to failure to file and pay state taxes. The State Attorney’s Office will notify qualifying offenders of their eligibility to participate in the program in a letter sent via U.S. Mail. Eligible participants will be required to contact our office at 407-836-1348 upon receiving the letter.
Qualifying offenders must appear at the State Attorney’s Office for an in-person meeting where they will be required to:
- Bring all outstanding completed tax returns
- Bring a minimum initial payment of 25% of the total amount due in the form of a money order or cashier’s check payable to “Florida Department of Revenue”.
- Enter into a written Deferred Prosecution Agreement
- Pay the total monies owed to the State of Florida according to the estimated payment plan provided by the State Attorney’s Office
Offenders will not be allowed to participate in the diversion program if they are unable to comply with the proposed payment plan. If you are unable to comply with the payment plan, please advise the State Attorney’s Office during your initial contact with the office.
While the participant is enrolled in the diversion program the State Attorney’s Office will defer any prosecution related to the case.
- Upon successful completion of the program, the State will not file criminal charges against the offender and the matter will be closed.
- Failure to successfully complete the diversion program may result in the offender’s arrest, criminal charges being filed and the matter being prosecuted by the State.
To successfully complete the diversion program, the offender must:
- Enter into a written Deferred Prosecution Agreement
- Enter into a written repayment plan to reimburse the State of Florida all outstanding monies owed as a result of your failure to pay tax
- File with the Florida Department of Revenue (FDOR) all outstanding returns and all future returns and remit the taxes due in all future returns
- Refrain from any violations of the law
- Not change your address without notifying the FDOR investigator in writing
- Truthfully answer all inquiries by the FDOR investigator
- Waive any statute of limitations provided for under the United States Constitution, the Florida Constitution, Chapter 775 of the Florida Statutes, Chapter 212 of the Florida Statutes and the Florida Rules of Criminal Procedure
