As a former real estate agent in Ohio (not in Florida) which has similar seller disclosure forms, I would have to say that new homes probably do not require this form. And it is not a form required at closing (with all the others), but prior to writing the purchase offer.
And since it is not specific to the individual property itself, I doubt if this is being disclosed when selling a resale home in Florida. I believe the IRS investigation is just that - an investigation - at this time, not a pending legal action.
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