Section 213.21(4), F.S., authorizes the Department to enter into agreements for scheduling payments of taxes, interest, and penalties. The Executive Director of the Department has designated positions within the Department that are delegated the ...

DEPARTMENT OF REVENUE

RULE NO: RULE TITLE
12-17.004: Delegation of Authority
PURPOSE AND EFFECT: Section 213.21(4), F.S., authorizes the Department to enter into agreements for scheduling payments of taxes, interest, and penalties. The Executive Director of the Department has designated positions within the Department that are delegated the authority to enter into such agreements in Rule 12-17.004, F.A.C. (Delegation of Authority). The purpose of the proposed amendments to Rule 12-17.004, F.A.C., is to update the rule to reflect the positions within the Department authorized to enter into agreements for scheduling payments of liabilities.
SUMMARY: The proposed amendments to Rule 12-17.004, F.A.C. (Delegation of Authority): (1) update the positions authorized by the Executive Director of the Department to enter into agreements for scheduling payments of liabilities to reflect the current organizational structure of the General Tax Administration Program and Technical Assistance and Dispute Resolution; and (2) simplify the language used in the rule.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
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.
SPECIFIC AUTHORITY: 20.05(1)(e), 213.06(1), 213.21(5) FS.
LAW IMPLEMENTED: 213.21(4) FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: June 24, 2010, 9:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, 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: Sarah Wachman 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: Janet L. Young, Tax Law Specialist, 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:

12-17.004 Delegation of Authority.

(1) In addition to the statutory authority granted by Section 213.21(4), F.S., the Executive Director of the Department has authority to enter into agreements with taxpayers for scheduling payments of taxes, interest, and penalties, and fees under authority granted by the Governor and Cabinet as the head of the Department.

Cross Reference: Rule 12-3.007, F.A.C.

(2) The Executive Director of the Department hereby delegates authority to enter into stipulated time payment agreements with taxpayers under Section 213.21(4), F.S., to the Deputy Executive Director, the General Counsel, and the Deputy General Counsel, the Program Director, and the Deputy Program Director, the Regional Managers, and the Service Center Managers of the General Tax Administration Program of the Department, and:

(a) In cases where a tax matter is in litigation or in protest pursuant to Rule Chapter 12-6, F.A.C., to:

1. The Assistant General Counsels of the Department;

2. The Director, the Deputy Director, and Revenue Program Administrators in Technical Assistance and Dispute Resolution;

3. The Process Manager, Regional Managers, Service Center Managers, and Revenue Program Administrators in the Compliance Enforcement, Compliance Support Process and Taxpayer Services Processes, and any additional positions designated in writing by the Executive Director or his or her designee.

4. The Process Manager, Revenue Program Administrators, and Revenue Administrators in the Taxpayer Services Process.

(b) In cases involving amounts assessed pursuant to an audit of the taxpayer, prior to initiation of litigation pursuant to Section 72.011, F.S., or expiration of the period for initiating same, to:

1. The Process Manager, Regional Managers, Service Center Managers, Revenue Program Administrators, Tax Audit Supervisors, Revenue Administrators, and Senior Revenue Administrators, Revenue Administrators in the Director’s Office of the General Tax Administration Program, and Revenue Managers of the Compliance Enforcement Process, and any additional positions designated in writing by the Executive Director or his or her designee; and

2. The Process Manager, Revenue Program Administrators, Tax Specialist Administrators, Tax Law Specialists, Government Senior Management Analysts II, and Senior Tax Specialists in the Compliance Support Process and any additional positions designated in writing by the Executive Director or his or her designee.

(c) In cases involving a billing or assessment issued by the General Tax Administration Program, to:

1. The Process Manager, Regional Managers, Service Center Managers, Revenue Program Administrators, Tax Audit Supervisors, Senior Revenue Administrators, and Revenue Administrators in the Director’s Office and Revenue Managers in the Compliance Enforcement Process, and any additional positions designated in writing by the Executive Director or his or her designee; and

2. The Process Manager, Revenue Program Administrators, Tax Specialist Administrator, Revenue Administrators, Revenue Managers, and Revenue Specialists Specialist IIIs, and Tax Specialist Administrators in the Taxpayer Services Process., or any additional positions designated in writing by the Executive Director or his or her designee;

(d) When the The Executive Director delegates has discretionary authority to delegate authority to sign stipulated time payment agreements to specific employees or positions that which are not provided enumerated in this rule, the these rules. However, a delegation of authority will to an employee or position beyond those described herein shall be in writing, signed by the Executive Director, and will and shall be for a specified time period. The renewal of such Such delegations will also may be renewed in writing, signed by the Executive Director. Copies of any such written delegations of authority are shall be maintained on file with the agency clerk in the Office of General Counsel.

Rulemaking Specific Authority 20.05(1)(e), 213.06(1), 213.21(5) FS. Law Implemented 213.21(4) FS. History–New 10-4-89, Amended 10-5-92, 8-17-94, 4-29-03,________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet L. Young, Tax Law Specialist, 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: The Governor and Cabinet
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: May 11, 2010
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development Workshop was published in the Florida Administrative Weekly on September 25, 2009 (Vol. 35, No. 38, pp. 4636-4637). A rule development workshop was conducted on October 13, 2009. No comments were received by the Department.