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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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12-6. Informal Protest And Appeal Procedure |
1(1)(a) The Department, upon determining that a refund should be wholly or partially denied, except in the case of a mathematical error, will issue a notice to the address provided by the taxpayer with his or her application for refund. The notice shall include a clear explanation of the reason for denial. No such notice will be issued by the Department if the only change made by the Department results from a mathematical error made by the taxpayer. Examples of mathematical errors include those resulting from the taxpayer’s improper computation of collection allowances or discounts. The taxpayer shall have 30 consecutive calendar days after the date of issuance on the notice to sign the notice agreeing to the proposed changes or to mail or fax a written request for a conference to the address or fax number designated on the notice.
142(b) If the Department issues a revised notice, the taxpayer shall have 30 consecutive calendar days after the date of issuance on the revised notice to mail or fax a written request for a conference to the office address or fax number on the revised notice.
188(c) A request for a conference should be made directly to the address or fax number designated on the notice or the revised notice. In order for the taxpayer’s request for a conference to be considered timely, the request must be postmarked or faxed within 30 consecutive calendar days from the date of issuance on the notice or on the revised notice.
250(d) Requests postmarked or faxed more than 30 consecutive calendar days after the date of issuance on the notice or the revised notice will be deemed late filed and shall result in forfeiture of the taxpayer’s rights to such conference, unless the taxpayer has timely secured a written extension of time within which to file a request for a conference.
310(2)(a) A taxpayer may request an extension of time in which to request a conference by mailing or faxing a written request to the address or fax number designated on the notice or the revised notice, prior to the expiration of the period within which a conference must be requested. Each extension of time will be for 30 consecutive calendar days. Within a 30 consecutive calendar day extension period, the taxpayer may submit a request in writing to the address or fax number designated on the notice or the revised notice for an additional 30 consecutive calendar day extension within which to request a conference.
415(b) Failure to mail or fax a written request for a conference within the 30 consecutive calendar day extension period, or to mail or fax a written request for an additional 30 consecutive calendar day extension within a pending extension period, shall result in forfeiture of the taxpayer’s rights to a conference.
467(3) If a conference is requested, it will be held at the earliest convenience of both the taxpayer and the Department, but it will not be held more than 40 consecutive calendar days after the date of issuance on the notice or revised notice, unless specifically agreed to in writing by the Department.
520(4) Failure to request a conference will not preclude instituting the protest procedures provided in Rule 53612-6.032, 537F.A.C.
538(5) If it is jointly determined by the Department’s representative and the taxpayer that an issue(s) cannot be resolved, to expedite ultimate resolution of the issue(s), the 30 consecutive calendar days provided under subsection (1) of this rule may be waived by the taxpayer.
582(6) A Notice of Proposed Refund Denial (form DR-832R) will be issued by the Department if:
598(a) An agreement is not reached after the conference held pursuant to Rule 61112-6.032, 612F.A.C.; or
614(b) The taxpayer has not timely filed a written request for a conference; or
628(c) The taxpayer has not timely filed a written request for an extension of time for requesting a conference; or
648(d) The taxpayer has waived his or her right to a conference pursuant to this section.
664(7) When an amount to be refunded is determined, the Department shall voucher a request for warrant for the amount approved and submit it to the Comptroller.
691Rulemaking Authority 693213.06(1), 694213.21(1) FS. 696Law Implemented 69872.011, 699213.21(1), 700213.34, 701215.26 FS. 703History–New 3-6-03.
