Section 213.23, F.S., authorizes the Executive Director of the Department to designate positions within the Department that may enter into consent agreements with a taxpayer to extend the period during which an assessment may be issued or a claim for refund may be filed. These positions are currently delegated in Rule 12-16.004, F.A.C. The purpose of the proposed amendments to Rule 12-16.004, F.A.C. (Delegation of Authority) is to update: (1) the delegations of authority positions authorized by the Executive Director of the Department of Revenue to enter into consent agreements with taxpayers; and (2) the organizational structure of the General Tax Administration Program’s Refunds and Distribution Process.