12-11.003. Requests for Technical Assistance Advisements

(1) All requests for technical assistance advisements must be in writing. No oral requests by taxpayers for technical assistance advisements will be considered or processed by the Department. Oral opinions and advice issued by representatives of the Department are not binding on the Department.

(a) A taxpayer or his or her representative may, however, inquire in writing of the Department whether it will rule on a particular question. Where such a request is made, however, the taxpayer and his or her identifying number must be disclosed.

(b) A taxpayer may, however, at all times seek informal oral or written technical assistance from the Department concerning preparation of returns and reports. Such advice, though, is advisory only and is not binding on the Department.

(2) Each written request for a technical assistance advisement (TAA) from a taxpayer or his or her representative related to the specific circumstances of an individual taxpayer must contain:

(a) A complete statement of all relevant facts relating to the transaction, including: names, addresses and taxpayer identifying numbers of all interested parties; and a carefully detailed description of the transaction. (The term “all interested parties” is not to be construed as requiring a list of all shareholders of a widely held corporation or all members of an association requesting an advisement.)

(b) In addition, true copies of all contracts, wills, deeds, agreements, instruments, and other documents involved in the transaction must be submitted with the request:

1. For prompt disposition, relevant facts reflected in documents submitted must be included in the taxpayer’s statement and not merely incorporated by reference; and,

2. Must be accompanied by an analysis of their bearing on the issue or issues, specifying the pertinent provisions.

(c) An explanation of an entire, integrated transaction when the request pertains to only a portion of that transaction.

(d) If the taxpayer asserts a particular determination of the issues, an explanation of the grounds for the determination, and a statement of relevant authorities in support of the position asserted, should be furnished. Even though the taxpayer is urging no particular determination with regard to a proposed transaction, he or she should state his or her views as to the tax consequences of the proposed action and furnish a statement of relevant authorities to support such views. In addition, the taxpayer should, for prompt disposition, inform the Department of any legislation, court decisions or regulations that the taxpayer determines to be contrary to the position advanced. If the taxpayer determines that there are no contrary authorities, a statement to this effect should be included in the advisement request.

(3) Each written request for a technical assistance advisement from a taxpayer association or the association’s representative must contain:

(a) A complete description of all relevant facts relating to the potential transaction(s).

(b) An explanation of an entire, integrated transaction when the request pertains to only a portion of that transaction.

(c) If the taxpayer association asserts a particular determination of the issues, an explanation of the grounds for the determination, and a statement of relevant authorities in support of the position asserted should be furnished. Even though the taxpayer association is urging no particular determination with regard to a proposed transaction, the association’s views as to the tax consequences of the proposed action should be stated and a statement of relevant authorities to support such views should be furnished. In addition, the taxpayer association should, for prompt disposition, inform the Department of any legislation, court decisions, or regulations that the taxpayer association determines to be contrary to the position advanced. If the taxpayer association determines that there are no contrary authorities, a statement to this effect should be included in the advisement request.

(d) A statement from the taxpayer association agreeing to disseminate the TAA to all of its members.

(e) A statement acknowledging that the provisions of Section 213.22(2), F.S., authorize the Department to publish the TAA for official purposes.

(4) An advisement request, other than a request regarding the sales and use tax exemptions granted to general groceries and medical items pursuant to Sections 212.08(1) and (2), F.S., must also contain a statement whether, to the best of knowledge of the taxpayer or his or her representative or the taxpayer association or its representative, the identical issue is involved in a return of the taxpayer or a member of the taxpayer association, and, if so, whether:

(a) The taxpayer or a member of the taxpayer association is under audit;

(b) The issue is being considered by the Department;

(c) The issue has been examined and the statutory period for assessment or refund has expired;

(d) The issue is pending in litigation in a case involving the taxpayer, a member of the taxpayer association, or a person who is a party to the transaction; or

(e) The issue, or a substantially similar issue, has been ruled on by the Department for the taxpayer or predecessor of the taxpayer, or a member of the taxpayer association, and the substance of the prior ruling or advisement.

After a request is filed, but before an advisement is issued, if a taxpayer or his or her authorized representative or the taxpayer association or its representative becomes aware that an examination of the issue by the Department has commenced, the taxpayer or his or her representative or the taxpayer association or its representative shall so notify the Department in writing.

(5) A request for an advisement must comply with the deletion requirements in Rule 12-11.005, F.A.C.

(6) A request for issuance of a technical assistance advisement by the Department should be addressed to Technical Assistance and Dispute Resolution, Florida Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443.

(7) Any request for an advisement that does not comply with all the provisions of this rule will be acknowledged, and the requirements that have not been met will be pointed out. If a request for an advisement lacks essential information, the taxpayer or his or her representative, or the taxpayer association or its representative, will be advised that if the information is not forthcoming within 30 days, the request will be closed. If the information is received after the request is closed, the request will be reopened and treated as a new request as of the date of the receipt of the essential information.

(8) When a taxpayer who is under audit or a taxpayer association that has a member who is under audit requests a Technical Assistance Advisement (TAA) on any tax being audited or a transaction or period being reviewed, other than a request regarding the sales and use tax exemptions granted to general groceries and medical items pursuant to Sections 212.08(1) and (2), F.S., the taxpayer or the taxpayer association shall mail or hand-deliver to the authorized employee conducting the audit or review a copy of the TAA request at the same time the request is mailed to Technical Assistance and Dispute Resolution (TADR) for a response. Upon receipt of the TAA request, the authorized employee will notify TADR of his or her intent to provide any factual information, documents, arguments, or authorities which he or she wants considered. The authorized employee shall have 10 working days from the date of the TAA request in which to forward any information to TADR or to request additional time to submit information regarding the TAA request. The authorized employee shall not be obligated to suspend the audit or review pending issuance of the TAA. After issuance of a Notice of Proposed Assessment or billing, no TAA will be issued to a taxpayer or taxpayer association with respect to the tax liability reflected by the proposed assessment or billing, other than a TAA request regarding the sales and use tax exemptions granted to general groceries and medical items pursuant to Sections 212.08(1) and (2), F.S.

(9) No TAA will be issued to an individual taxpayer who has received notification of the Department’s intent to audit a specific tax, other than a TAA request regarding the sales and use tax exemptions granted to general groceries and medical items pursuant to Sections 212.08(1) and (2), F.S., if a request for technical advice has been submitted by the authorized employee to the Department’s technical staff, with respect to the same taxpayer and issue, is pending. If the Department does not issue an ITA in this situation, the taxpayer may submit a request for a TAA.

Rulemaking Authority 213.06(1), 213.22(3) FS. Law Implemented 213.22 FS. History–New 5-27-82, Formerly 12-11.03, Amended 10-24-96, 6-28-00, 1-22-01, 3-25-20.