The purpose of the proposed changes to Rule Chapter 12-21, F.A.C., is to: (1) change the title of the rule chapter to “Warrants, Jeopardy, and Post-Warrant Collections,” to reflect the scope of the chapter, as revised; (2) provide in the rule ...

 

DEPARTMENT OF REVENUE

RULE NO.: RULE TITLE:
12-21.001: Scope
12-21.0015: Definitions
12-21.002: Warrant and Instructions for Levy
12-21.005: Seizure of Property Under Jeopardy
12-21.007: Seizure of Property Without Jeopardy
12-21.010: Manner and Conditions of Sale of Property
12-21.040: Satisfaction of Tax Warrants and Liens
12-21.050: Public Use Forms
12-21.201: Scope
12-21.202: Definitions
12-21.203: Notification to Custodians; Custodial Responsibilities
12-21.204: Issuance of Notice of Intent to Levy; Procedures
12-21.205: Departmental Levy on Frozen Assets; Procedures
12-21.208: Withholding of Vendor Payments

PURPOSE AND EFFECT: The purpose of the proposed changes to Rule Chapter 12-21, F.A.C., is to: (1) change the title of the rule chapter to “Warrants, Jeopardy, and Post-Warrant Collections,” to reflect the scope of the chapter, as revised; (2) provide in the rule chapter the current procedures used by the Department in warrant, jeopardy, and post-warrant collections situations; (3) eliminate unnecessary references to forms and obsolete provisions; and (4) update and incorporate into the rule chapter applicable provisions of Rule 12A-1.090, F.A.C., Tax Liens, Garnishment and Jeopardy Assessments, which will be repealed.

PART I – WARRANTS, LIENS, JEOPARDY, AND LEVY, SEIZURE, AND SALE OF PROPERTY

The purpose of the proposed changes to Part I of Rule Chapter 12-21, F.A.C., Rules 12-21.001 through 12-21.050, F.A.C., is to: (1) change the title of the chapter part to “Warrants, Liens, Jeopardy, and Levy, Seizure, and Sale of Property,” to more accurately reflect the scope of Part I of the chapter; (2) provide that the scope of the rule chapter covers instances in which the Department issues a warrant with regard to any tax it administers; (3) update the delegation of authority granted to Department personnel to issue, satisfy, cancel, or amend warrants and judgement lien certificates, to issue and release jeopardy assessments and related warrants and judgement lien certificates, to issue an execution to a sheriff, and to levy, freeze, or sell a taxpayer’s property; (4) provide definitions of terms applicable to the entire rule chapter; (5) clarify when the Department will issue a warrant and file a judgment lien certificate; (6) update the rule to reflect the current provisions of Chapter 55, F.S. (Judgments), regarding the filing of a judgment lien certificate with the Department of State to obtain a lien upon a taxpayer’s personal property; (7) provide the duration of the Department’s lien; (8) clarify when the Department will consider jeopardy to the revenue to exist, and state what factors the Department will consider in determining whether collection will be jeopardized by delay; (9) provide the notice requirements and review rights with regard to a notice or finding of the facts constituting jeopardy to the revenue, pursuant to Section 213.732, F.S.; (10) repeal as unnecessary Rule 12-21.007, F.A.C., Seizure of Property Without Jeopardy; (11) clarify and update provisions regarding the manner and conditions of sale of taxpayer property; (12) clarify and update provisions regarding satisfaction, cancellation, and amendment of warrants and judgment liens; and (13) repeal the adoption of forms in Rule 12-21.050, F.A.C., Public Use Forms, that do not meet the definition of a “rule” in Section 120.52(15), F.S., as unnecessary.

PART II – ADMINISTRATIVE GARNISHMENT FOR UNPAID TAXES

The purpose of the proposed changes to Part II of Rule Chapter 12-21, F.A.C., Rules 12-21.201 through 12-21.208, F.A.C., is to: (1) provide that the scope of Part II of the rule chapter is to implement the provisions of Section 213.67, F.S.; (2) clarify that the Department will exercise the authority to freeze a taxpayer’s assets pursuant to Sections 206.18(4) and 213.758, F.S., at the same time and in the same manner as provided in Section 213.67, F.S., and Part II of this chapter; (3) repeal Rule 12-21.202, F.A.C., Definitions, to eliminate definitions of terms that are provided in Part I of the rule chapter, as amended; (4) update provisions regarding the issuance of a Notice of Freeze to custodians of a delinquent taxpayer’s assets; (5) update provisions regarding the issuance of a Notice of Intent to Levy to delinquent taxpayers; (6) update provisions regarding levying upon a delinquent taxpayer’s assets; and (7) provide procedures for Section 213.67(9), F.S., which authorizes the Department to withhold and levy upon certain payments by the State scheduled to persons with outstanding tax warrants.

SUBJECT AREA TO BE ADDRESSED: The subject of the rule workshop is the updates to the Department’s procedures for issuing tax warrants and jeopardy assessments, and the methods used in post-warrant collections by the Department.

RULEMAKING AUTHORITY: 198.08, 199.202, 202.26(3), 212.18(2), 213.06(1) FS.

LAW IMPLEMENTED: 55.10, 55.202, 55.204, 56.27, 95.091, 198.01, 198.20, 198.22, 198.33, 199.262, 201.16, 202.11, 202.33, 202.35, 202.36, 206.01, 206.075, 206.18, 206.97, 206.9835, 206.9915, 211.01, 211.125, 211.33, 212.02, 212.12, 212.14, 212.15, 213.67, 213.69, 213.73, 213.731, 213.732, 213.733, 213.74, 213.75, 213.758, 220.03, 220.813, 220.819, 220.827, 220.829, 336.021, 336.025, 403.718(3)(a), 403.7185(3)(a), 443.131(3)(g), 443.1316, 538.11, 624.5092, 681.117 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: September 20, 2012, 2:00 p.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: Tammy Miller 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Thomas Butscher, Assistant General Counsel, Department of Revenue, P. O. Box 6668, Tallahassee, Florida 32314-6668, telephone [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT: myflorida.com/ dor/rules