For 2023 returns, Florida taxpayers who had filed a valid extension, giving them 6 extra months to file their return, were given until 5/1/2025 to file that return. So to start, you would want to make sure that you had a valid extension as the hurricanes that gave rise to the IRS's disaster extensions did not occur until after the original April 15th, 2024 due date. If you did, then you would need to reply to the IRS letter with proof of the filed extension and proof of being a FL resident. You may also be able to contact the IRS by phone to discuss this as well.
https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-milton-various-deadlines-postpo...
