The purpose of the proposed amendments to Rule 12-22.005, F.A.C. (Disclosure Procedures), is to: (1) adopt an updated version of Form DR-841, Request for Copy of Tax Return, to provide additional information to taxpayers regarding types of records ...

 

DEPARTMENT OF REVENUE

RULE NO.:RULE TITLE:

12-22.005Disclosure Procedures

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12-22.005, F.A.C. (Disclosure Procedures), is to: (1) adopt an updated version of Form DR-841, Request for Copy of Tax Return, to provide additional information to taxpayers regarding types of records available for request; and (2) allow taxpayers and tax representatives to receive copies of tax returns at an e-mail address, facsimile number, or a mailing address designated by the taxpayer.

SUMMARY: The proposed rule amendments update Form DR-841 to provide additional information to taxpayers on the types of records available for request and expand procedures to allow the Department to issue copies of requested tax returns electronically, and to an address other than the taxpayer’s address of record with the Department.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION: The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public with tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S. Any person who wishes to provide information regarding a Statement of Estimated Regulatory Costs, or provide a proposal for a lower cost regulatory alternative, must do so in writing within 21 days of this notice.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 213.06(1), 213.22(4) FS.

LAW IMPLEMENTED: 213.053, 213.22 FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW (IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

DATE AND TIME: May 27, 2015, 9:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tonya Fulford at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12-22.005 Disclosure Procedures.

(1) No change.

(2) Written Requests for Tax Information by a Taxpayer, Taxpayer’s Representative, or Personal Representative of an Estate.

(a)1.a. A taxpayer, a taxpayer’s authorized representative, or the personal representative of an estate may request a copy of the taxpayer’s returns by submitting a completed and signed Request for Copy of Tax Return (Form DR-841, R. _____ 03/11, hereby incorporated by reference, effective      05/13) (http://www.flrules.org/Gateway/reference.asp?No=Ref-     2538) or a written request directed to Records Management, MS 1-4364, 5050 West Tennessee Street, Tallahassee, Florida 32399-0158.

b. No change.

2. A written request must be submitted on the business' letterhead and must include: the federal identification number or social security number of the owner, business mailing address, records requested, and the signature of the owner or a registered officer of the business.

3. No change.

(b) No change.

(c)1. All copies of state tax returns filed by or on behalf of a taxpayer are sent directly to the taxpayer’s address of record unless the taxpayer requests that the information be: sent to another address.

a. Mailed to the taxpayer at a designated address;

b. Faxed to the taxpayer at a designated facsimile number;

c. Provided to an e-mail address designated by the taxpayer;

d. Mailed to the address of a duly authorized taxpayer representative, facsimile number, or e-mail address as desiganted in a Power or Attorney and Declaration of Representative (Form DR-835) attached to the Request for Copy of Tax Return (Form DR-841).

2. No change.

3. No change.

(3) through (8) No change.

Rulemaking Authority 213.06(1), 213.22(4) FS. Law Implemented 213.053, 213.22 FS. History–New 12-18-88, Amended 1-25-12, 5-9-13,          .

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: May 5, 2015

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: February 23, 2015