Purpose


The purpose of the proposed changes to Rule Chapter 12-13, F.A.C. (Compromise and Settlement), is to: (1) update provisions for administering the Department’s authority to compromise or settle outstanding liabilities for tax, penalty, interest, and service fees granted in Sections 212.07(9), 212.12(14), 213.21, 213.24(3), and 215.34(2), F.S.; (2) remove the requirement that a taxpayer’s written request be required for the Department to settle or compromise such outstanding liabilities; and (3) remove unnecessary or redundant provisions.