12-19.005: Confidentiality of Reports; Disclosure of Information
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12-19.005, F.A.C. (Confidentiality of Reports; Disclosure of Information), is to clarify the Department’s procedures regarding the confidentiality and disclosure provisions for reports of large currency transactions filed with the Department and to update the information on requesting copies of a large currency transaction report filed with the Department.
SUMMARY: The proposed amendments to Rule 12-19.005, F.A.C. (Confidentiality of Reports; Disclosure of Information): (1) clarify that when the Department receives a written request for a report of large currency transactions from a federal, state, or local law enforcement agency or a prosecutorial agency, the Office of Financial Regulation, or the Department of Financial Services, the Department is authorized to provide the report, or the information contained within it, to the requesting agency; (2) update the information on where these agencies may submit a written request for reports of large currency transactions that are filed with the Department; and (3) remove the provision regarding the access to reports of large currency transactions by agents or employees of the Department that is redundant of subsection 12-22.003(1), F.A.C.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 896.102(3) FS.
LAW IMPLEMENTED: 213.053(9), 250.535(1)(e), 896.102 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: May 3, 2010, 3:00 p.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
THE FULL TEXT OF THE PROPOSED RULE IS:
12-19.005 Confidentiality of Reports; Disclosure of Information.
(1) Reports of large currency transactions and the information contained in them are confidential and are not subject to disclosure to the public. Access to the reports filed with the Department of Revenue is restricted to those agents and employees of the Department of Revenue who have a need to know the information contained in the reports. However, the reports of large currency transactions filed with the Department, or the information contained within the reports, are documents and information shall be subject to disclosure pursuant to subpoena, as provided in Section 213.053(9)(8), F.S.
(2)(a) In addition, when Notwithstanding the provisions of subsection (1), the Department receives a written request for a report is authorized to provide copies of any reports of large currency transactions filed with the Department from as specified under Section 896.102(2), F.S., to a federal, state or a local law enforcement agency or a prosecutorial agency, and to the Office of Financial Regulation, or the Department of Financial Services, the Department is authorized to provide the report, or the information contained within the report, to the requesting agency Banking and Finance. Written requests for reports of large currency transactions are to be addressed to the Florida Department of Revenue, Criminal Investigations Process Owner, 5050 W. Tennessee Street, Building G, Capital Center Complex, Tallahassee, Florida 32399-0100.
(b) For purposes of this rule chapter, law enforcement agency shall mean a lawfully established federal, state, or local public agency that is responsible for the prevention and detection of crime and the enforcement of penal, traffic, regulatory, game, immigration, postal, customs, or controlled substance laws.
(c) Requests for reports by authorized entities may be obtained by written request to the Investigation Manager, Compliance Enforcement-Investigations Process, Florida Department of Revenue, 5050 W. Tennessee Street, Building G, Capital Center Complex, Tallahassee, Florida 32399-0100. For additional information regarding reports of large currency transactions, contact the Criminal Investigations Process Owner at (850)922-2673.
(3) The custodian of the reports of large currency transactions which are filed with the Department of Revenue is shall be the Criminal Investigation Investigations Process Owner. Subpoenas seeking disclosure of documents and information filed with the Department, that do not fall under the disclosure provision of Section 896.102, F.S., should be served to the custodian of the reports.
(4) Federal tax information obtained from the Internal Revenue Service under Information Sharing Agreements shall not be disclosed under this rule chapter.
Rulemaking Specific Authority 896.102(3) FS. Law Implemented 213.053(9)(8), 250.535(1)(e), 896.102 FS. History–New 2-18-88, Amended 12-18-88, 1-2-95,________.