The purpose of the rule is to allow large agents to have access to the reemployment tax data of their clients without having to first produce a Power of Attorney (“POA”) to the Department of Revenue. Federal reemployment tax rules, as incorporated ...

 

DEPARTMENT OF ECONOMIC OPPORTUNITY

Division of Workforce Services

RULE NO.:RULE TITLE:

73B-10.032Employing Unit Records

PURPOSE AND EFFECT: The purpose of the rule is to allow large agents to have access to the reemployment tax data of their clients without having to first produce a Power of Attorney (“POA”) to the Department of Revenue. Federal reemployment tax rules, as incorporated into Chapter 443, Florida Statutes, allow the release of confidential tax data to the agent of an employer when it is impractical to first obtain a POA.

SUBJECT AREA TO BE ADDRESSED: Disclosure of reemployment tax data to agents of employers. Agents often need reemployment tax data quickly to properly fill out Department of Revenue (“DOR”) forms and returns and do not always have quick access to a power of attorney (“POA”) signed by their client. Large agents in particular often have difficulty quickly submitting a POA for their many clients to DOR. This rule will allow the Department to release confidential reemployment tax data to large agents (those with over 100 clients) without having to first produce a POA. The agreement that will be signed by the agents before DOR releases any information, confirms that the agent has a POA with their client employer and will submit it upon request to DOR.

RULEMAKING AUTHORITY: 443.1317 FS.

LAW IMPLEMENTED: 443.071(2), (3), 443.141(2), 443.171 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE REGISTER.

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 7 days before the workshop/meeting by contacting: Michael Golen, Office of General Counsel, Department of Economic Opportunity, 107 East Madison Street, MSC #110, Tallahassee, Florida 32399, [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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Michael Golen, Office of General Counsel, Department of Economic Opportunity, 107 East Madison Street, MSC #110, Tallahassee, Florida 32399, [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.