16691098, 12-13.009 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 16691098

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPROMISE AND SETTLEMENT

Overview

RULE:

12-13.009

Closing Agreements

PURPOSE:

The purpose of the proposed amendment to Rule 12-13.009, F.A.C., is to remove the requirement that two witnesses are required to sign closing agreements.  Witnesses are not statutorily required for these documents, and removing the requirement simplifies the process of entering into closing agreements for taxpayers.

SUMMARY:

The proposed amendment to Rule 12-13.009, F.A.C., removes the requirement that a closing agreement must be signed by two witnesses.

RULEMAKING AUTHORITY:

212.07(9)(c), 213.06(1), 213.21(5), (9) FS.

LAW:

212.07(9), 212.12(14), 213.05, 213.21, 213.24(3), 215.34(2) FS.

PRINT PUBLISH DATE:

10/29/2015 Vol. 41/211

COMMENTS:

From 10/29/2015 To 11/19/2015 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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