13699036, 12-17.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13699036

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES

Overview

RULE:

12-17.001	Scope of Rules
12-17.002	Definitions
12-17.003	Requirements for Considering Entering into Stipulated Time Payment Agreements
12-17.004	Delegation of Authority
12-17.005	Factors Considered by the Department
12-17.006	Procedures
12-17.007	Form and Execution of Stipulated Time Payment Agreements
12-17.008	Terms of Stipulated Time Payment Agreements
12-17.009	Agreements in Default
12-17.010	Public Use Forms (Repealed)

PURPOSE:

Section 213.21, F.S., requires the Department to establish rules and procedures for entering into stipulated time payment agreements with taxpayers to resolve their outstanding tax liabilities. The purpose of the proposed amendments to Rule Chapter 12-17, F.A.C. (Agreements for Scheduling Payments of Liabilities), is to update and standardize the procedures for taxpayers resolving their outstanding tax liabilities through stipulated time payment agreements. When in effect, the updated rule chapter establishes the requirements to enter into a stipulated time payment agreement and to remain in compliance with the agreement, and the actions that will be taken when a taxpayer is held in default of an agreement.

SUMMARY:

The proposed amendments to Rule 12-17.001, F.A.C. (Scope of Rules), provide that rules regarding the scheduling of payments to resolve outstanding tax liabilities do not apply to certain agreements, orders, or settlement of circuit court proceedings.
The proposed amendments to Rule 12-17.002, F.A.C. (Definitions), Rule 17.003, F.A.C. (Requirements for Considering Entering into Stipulated Time Payment Agreements), and Rule 12-17.005, F.A.C. (Factors Considered by the Department), provide that outstanding liabilities for taxes administered, regulated, controlled, and collected by the Department, and for the reemployment tax collected by the Department, may be resolved through stipulated time payment agreements.
The proposed amendments to Rule 12-17.004, F.A.C. (Delegation of Authority), provide that: (1) the Executive Director of the Department is authorized to issue a delegation of authority to designate those positions authorized to enter into stipulated time payment agreements; and (2) any such delegations will be in writing, signed by the Executive Director, and maintained by the agency clerk in the Office of the General Counsel.
The proposed amendments to Rule 12-17.006, F.A.C. (Procedures), standardize the requirements for a taxpayer to request a stipulated time payment agreement from the Department.
The proposed amendments to Rule 12-17.007, F.A.C. (Form and Execution of Stipulated Time Payment Agreements): (1) remove provisions prescribing Form DR-68 as the form used for stipulated time payment agreements; (2) provide that modifications to an agreement must be in writing and executed by all parties; and (3) remove payment coupons that are no longer used by the Department.
The proposed amendments to Rule 12-17.008, F.A.C. (Terms of Stipulated Time Payment Agreements), provide: (1) that the amount of a down payment required to enter into a stipulated time payment agreement is based upon the amount of the outstanding liability and the taxpayer’s ability to pay; (2) the notifications that will be included in a stipulated time payment agreement regarding actions the Department will take when an agreement is held in default; (3) that provisions relating to jeopardy assessments continue to apply during the terms of an agreement; (4) that the taxpayer agrees to make the required payments by electronic means, unless a variance or waiver is granted by the Department; (5) that the taxpayer agrees to timely file all required tax returns and timely remit all taxes due during the term of the agreement; and (6) that additional liabilities identified will be assessed upon a taxpayer who has entered into a stipulated time payment agreement to resolve other outstanding tax liabilities.
The proposed amendments to Rule 12-17.009, F.A.C. (Agreements in Default): (1) provide that any oustanding liability that remains due when a taxpayer is held in default of the terms of a stipulated time payment agreement is immediately due and payable; and (2) remove the listing of collection actions authorized by statute for the Department to recover oustanding liabilities when an agreement is held in default.
The proposed repeal of Rule 12-17.010, F.A.C. (Public Use Forms), removes the unnecessary adoption of Form DR-68, Stipulated Time Payment Agreement, which does not meet the definition of a “rule” in Section 120.52(15), F.S.

RULEMAKING AUTHORITY:

20.05(1)(e), 213.06(1), 213.21(5) FS.

LAW:

90.408, 212.18, 213.015(10), 213.05, 213.21(2), (4), 213.24(3), 213.27, 213.67, 213.69, 213.692, 443.1316, 443.141 FS.

PRINT PUBLISH DATE:

10/21/2013 Vol. 39/205

COMMENTS:

From 10/21/2013 To 11/11/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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