12-11.011. Requests for Technical Advice  

Effective on Thursday, October 24, 1996
  • 1(1) All Requests for Technical Advice (RTA) must be made in writing.

    13(2) Each RTA must contain the following:

    20(a) A complete statement of all relevant facts relating to the specific transaction, including:

    341. The taxpayer’s name;

    382. The audit number or a statement that the taxpayer is under a compliance review;

    533. The taxpayer’s identification number; and,

    594. A carefully detailed description of the transaction.

    67(b) If the RTA does not relate to a specific taxpayer, a complete statement of all relevant facts relating to the transaction, including a detailed description of the transaction, must be submitted with the request.

    102(c) True copies of all contracts, wills, deeds, agreements, instruments, and other documents involved in the transaction must be submitted with the request. The RTA should include a statement of the relevance of each document included to the issue or issues, specifying the pertinent provisions.

    147(d) When the request pertains to only one step of a larger integrated transaction, the facts, circumstances, etc., should be submitted with respect to the entire transaction.

    174(e) If the authorized employee making the request 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.

    212(3) An RTA should be sent through the requesting employee’s Manager, to Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314-7443.

    236(4) When an RTA regarding a taxpayer who is under audit is made:

    249(a) The authorized employee making the request shall mail or hand-deliver to the taxpayer a copy of the RTA. This copy shall be mailed or hand-delivered to the taxpayer at the same time the original request is mailed to TADR.

    289(b) The authorized employee shall not be obligated to suspend the audit pending issuance of the Internal Technical Advisement (ITA). No ITA will be issued if a TAA request is pending with respect to the same taxpayer and issue.

    328(c) The taxpayer shall have 10 working days from the date of the RTA to provide TADR any factual information, documents, arguments or authorities which the taxpayer wants considered or to request additional time to submit information regarding the RTA.

    368(d) The authorized employee shall provide the taxpayer with a copy of the resulting ITA. If the ITA is issued after the authorized employee has submitted the audit file for further review, billing or assessment, any necessary adjustments to the audit findings and conclusions shall be made.

    415Rulemaking Authority 417120.53, 418213.06(1) FS. 420Law Implemented 422120.53 FS. 424History–New 10-24-96.


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