...& Tax’n, CS/SB 1176 (1985)
Staff Analysis (May 13, 1985).
12
no merit in the Department’s contention that taxpayers’ rights will be negatively
affected by our decision in this case.
In reaching our conclusion, we are cognizant of the fact that section
220.705,
Florida Statutes, which addresses corporate income tax, provides that “[n]o
deficiency shall be assessed with respect to a taxable year for which a return was
filed unless a notice of deficiency for such year was issued not later than the date
prescribed in s.
95.091(3).” Both parties and the trial court likened a notice of
deficiency in the corporate income tax context to a NOPA in the sales and use tax
context. However, in light of section
213.21(1)(b), we find the Department’s
reliance upon section
220.705 to be misplaced, and we conclude that the trial court
erred in granting summary judgment in the Department’s favor....
