The purpose of the proposed repeal of Rule 12C-1.318, F.A.C. (Rules for Recognition of Taxpayers and Their Representatives), is to remove provisions that are addressed in other administrative rules and forms. Rule 12-6.005, F.A.C. (Criteria for Qualified Representatives), and Form DR-835 (Power of Attorney and Declaration of Representative), provide the qualifications and requirements of taxpayer representatives. Rule 12-22.005, F.A.C. (Disclosure Procedures), provide the requirements for taxpayer representatives to receive confidential taxpayer information from the Department.