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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-11. Technical Assistance Advisements And Requests For Technical Advice |
1(1) A request, by or for a taxpayer or a taxpayer association, must be signed by the taxpayer, an officer or director of the taxpayer association, or an authorized representative of the taxpayer or the taxpayer association. If the request is signed by an authorized representative, he or she must either be:
53(a) An attorney, who is a member in good standing of the Florida Bar or of the bar of the highest court of any state, possession, commonwealth, or the District of Columbia, and who files with the Department a written declaration that he or she is currently qualified as an attorney and he or she is authorized to represent the principal, or
115(b) A certified public accountant, who is duly qualified to practice in any state, possession, territory, commonwealth, or the District of Columbia, and who files with the Department a written declaration that he or she is currently qualified as a certified public accountant and he or she is authorized to represent the principal, or
169(c) A person, other than an attorney or certified public accountant, who files with the Department a written declaration signed by the taxpayer that he or she is authorized to represent the principal.
202(2) The above requirements do not apply to an individual representing his or her full-time employer, or to a bona fide officer, administrator, trustee, etc., representing a corporation, trust, estate, association, or organized group.
236Rulemaking Authority 238213.06(1), 239213.22(3) FS. 241Law Implemented 243213.22 FS. 245History–New 5-27-82, Formerly 12-11.08, Amended 6-28-00.
