The proposed repeal of Rule 12-22.001, F.A.C. (Scope of Information), Rule 12-22.003, F.A.C. (Confidentiality of Tax Information), and Rule 12-22.004, F.A.C. (Access to Tax Information), removes unnecessary rules redundant of the statutory provisions regarding the confidentiality of information received by the Department. The proposed amendments to Rule 12-22.002, F.A.C. (Definitions): (1) update the definition of “return” to reflect the definition provided in Section 213.755(2)(a), F.S.; and (2) remove definitions of terms rendered unnecessary by the proposed repeal of Rules 12-22.003 and 12-22.004, F.A.C. The proposed amendments to Rule 12-22.005, F.A.C. (Disclosure Procedures): (1) clarify that a Power of Attorney and Declaration of Representative (Form DR-835) must be executed by the taxpayer and the taxpayer’s representative for the Department to release tax information to the representative; (2) remove information redundant of Rule 12-6.0015, F.A.C., on how to obtain a copy of Form DR-835; (3) provide that Form DR-841, Request for Copy of Tax Return, may be utilized to request copies of tax returns and how to obtain the form from the Department; (4) provide how government agencies and officials may request tax information from the Department; (5) provide how to request information from the Department involving the administration of a bankruptcy estate; (6) provide where in the Department subpoenas for disclosure of reports of large currency transactions and criminal and RICO Act subpoenas are to be served; and (7) update the addresses contained in the rule.