12468979, 12-22.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 12468979

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION

Overview

RULE:

12-22.001	Scope of Rules (Repealed)
12-22.002	Definitions
12-22.003	Confidentiality of Tax Information (Repealed)
12-22.004	Access to Tax Information (Repealed)
12-22.005	Disclosure Procedures

PURPOSE:

Section 213.053, F.S. (Confidentiality and Information Sharing), provides that all information contained in returns, reports, accounts, or declarations received by the Department are confidential, except for official purposes. This section provides when confidential information may be made available to specified agencies for use in the performance of their official duties. In addition, federal tax information obtained by the Department from the Internal Revenue Service is held confidential pursuant to federal law and regulation.
The purpose of the proposed changes to Rule Chapter 12-22, F.A.C. (Confidentiality and Disclosure of Tax Information), is to repeal those rules that are redundant of Section 213.053, F.S., and to update those rules providing how to request information that may be released by the Department.

SUMMARY:

The proposed repeal of Rule 12-22.001, F.A.C. (Scope of Information), Rule 12-22.003, F.A.C. (Confidentiality of Tax Information), and Rule 12-22.004, F.A.C. (Access to Tax Information), removes unnecessary rules redundant of the statutory provisions regarding the confidentiality of information received by the Department.
The proposed amendments to Rule 12-22.002, F.A.C. (Definitions): (1) update the definition of “return” to reflect the definition provided in Section 213.755(2)(a), F.S.; and (2) remove definitions of terms rendered unnecessary by the proposed repeal of Rules 12-22.003 and 12-22.004, F.A.C.
The proposed amendments to Rule 12-22.005, F.A.C. (Disclosure Procedures): (1) clarify that a Power of Attorney and Declaration of Representative (Form DR-835) must be executed by the taxpayer and the taxpayer’s representative for the Department to release tax information to the representative; (2) remove information redundant of Rule 12-6.0015, F.A.C., on how to obtain a copy of Form DR-835; (3) provide that Form DR-841, Request for Copy of Tax Return, may be utilized to request copies of tax returns and how to obtain the form from the Department; (4) provide how government agencies and officials may request tax information from the Department; (5) provide how to request information from the Department involving the administration of a bankruptcy estate; (6) provide where in the Department subpoenas for disclosure of reports of large currency transactions and criminal and RICO Act subpoenas are to be served; and (7) update the addresses contained in the rule.

RULEMAKING AUTHORITY:

213.06(1), 213.22(4) FS.

LAW:

24.108(5), 125.0104, 125.0108, 192.105, 193.074, 195.027, 195.084, 196.101, 201.022, 206.27, 211.125, 211.33, 212.0305(3)(d), 212.10(1), 212.084, 212.12, 212.13, 213.03, 213.05, 213.053, 213.0535, 213.054, 212.133, 213.21, 213.22, 213.27, 213.28, 213.30, 213.755(2)(a), 220.242, 336.025(2)(a), 370.07(3), 403.718, 403.7185, 403.7195, 538.11, 624.5092, 896.102 FS.

PRINT PUBLISH DATE:

1/7/2013 Vol. 39/04

COMMENTS:

From 1/7/2013 To 1/28/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.