12-13.008. Procedures for Compromise and Settlement of Taxes, Interest, and Penalties

(1)(a) The Department will consider compromise or settlement of the taxpayer’s liability for tax, interest, penalty, or service fees only upon receipt of the taxpayer’s request. A written request is required to be submitted to the Department when:

1. The request to settle or compromise is for an amount greater than $30,000;

2. The complexity of the issue(s) involved requires that the taxpayer submit a written request that explains the issue(s); or,

3. The taxpayer asks to submit the request in writing.

(b) The taxpayer’s request must include:

1. The taxpayer’s name, address, and taxpayer identifying number;

2. The type of tax and, if applicable, the type of penalty and service fees, and the taxable period(s) involved;

3. The amount of tax, interest, penalty, service fees involved; and

4. A statement of the basis for settlement or compromise, including the facts and circumstances which substantiate the settlement or compromise and which indicate the absence of willful negligence, willful neglect, or fraud.

(2) A Department employee is authorized to settle or compromise tax, penalty, interest, or service fees within the employee’s authority when sufficient evidence exists to support the settlement or compromise. The authorized employee must document the facts and circumstances of the settlement or compromise in the Department’s record.

Rulemaking Authority 212.07(9)(c), 213.06(1), 213.21(5), (9) FS. Law Implemented 212.07(9), 212.12(14), 213.05, 213.21, 215.34(2) FS. History–New 5-23-89, Amended 8-10-92, 5-18-94, 10-24-96, 10-2-01, 10-29-13.