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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-17. Agreements For Scheduling Payments Of Liabilities |
1(1) 2A taxpayer who fails to comply with the terms of a stipulated time 15payment agreement will be held in default.
22(2) 23In the absence of jeopardy, as provided in Section 32213.732, 33F34.S., before holding a taxpayer in default of 42a stipulated time payment agreement, the Department will notify the taxpayer in writing of the failure to meet the terms of the agreement and provide the taxpayer the opportunity to present evidence of compliance with the current agreement.
80(a) If the taxpayer fails to 86present evidence of compliance 90within 15 consecutive calendar days of the date on the notification from the Department, the 105taxpayer will be held in default of the terms of the 116agreement.
117(b) If the taxpayer is held in default by the Department, the taxpayer will have an additional 15 consecutive calendar days after the date the Department notifies the taxpayer to request that the Department reconsider and to submit written proof that there are “reasonable cause” grounds for not holding the agreement in default, pursuant to the “reasonable cause” provisions in Section 178213.21, F.S. 180and Rule 18212-13.007, 183F.A.C.
184(c) If the taxpayer does not establish “reasonable cause” within the 15 consecutive calendar day period, the Department’s decision 203that the taxpayer is in default of the terms of 213the agreement becomes final.
217(3) 218Any outstanding liabilities that remain 223due at the 226time a taxpayer is held in default of the terms of a 238stipulated time payment agreement are immediately due and payable.
247Rulemaking Authority 249213.06(1), 250213.21(5) FS. 252Law Implemented 254213.21(2), 255(4), 256213.24(3), 257213.27, 258213.67, 259213.69, 260213.692, 261443.1316 262FS. History–New 10-4-89, Amended 4-29-03, 3-12-14.
