Returns, Notices, and Elections; Signing and Verification

 

DEPARTMENT OF REVENUE
Corporate, Estate and Intangible Tax

RULE NO: RULE TITLE
12C-1.0221: Returns, Notices, and Elections; Signing and Verification

NOTICE OF CHANGE

Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 33 No. 41, October 12, 2007 issue of the Florida Administrative Weekly.

Subsection (1) of Rule 12C-1.0221, Florida Administrative Code, has been changed, so that, when adopted, the subsection will read as follows:

(1) A return, election, or notice required of a taxpayer shall be signed by an officer duly authorized to sign. A return or notice required of a taxpayer made by a fiduciary under subsection 220.22(3), F.S., shall be signed by the fiduciary. An officer’s or fiduciary’s signature on a return or notice made by or for a taxpayer shall be prima facie evidence that such individual was authorized to sign the return or notice on behalf of the taxpayer. The filing of a return that is not signed or that is improperly signed and verified is may be treated as a failure to file the return for purposes of starting the limitation period or for the imposition of penalty for failure to file.

Paragraph (c) of subsection (1) of Rule 12C-1.0221, Florida Administrative Code, has been changed, so that, when adopted, the paragraph will read as follows:

(c) Form F-7004 shall be signed by a person authorized by the taxpayer to request such extension. Such person must be an individual authorized under paragraph (a) or (b) to sign the taxpayer’s return; a person currently enrolled as an agent under Treasury Department Circular Number 230 (herein incorporated by reference), to practice before the Internal Revenue Service; an attorney who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia; or any certified public accountant who is duly qualified to practice in any state, possession, territory, commonwealth, or the District of Columbia.