Section 213.21(2), F.S., authorizes the Executive Director of the Department to designate positions within the Department that may enter into agreements with a taxpayer to settle or compromise the taxpayer’s liability for any tax, interest, or penalty assessed. The agreement must be in writing when the amount of tax, interest, or penalty compromised exceeds $30,000. The purpose of the amendments to Rule 12-13.004, F.A.C. (Delegation of Authority to Determine Settlements or Compromises), is to: (1) update the delegations of authority authorized by the Executive Director of the Department to settle or compromise a taxpayer’s assessment to reflect the current organizational structure of the General Tax Administration Program and Technical Assistance and Dispute Resolution; and (2) simplify the rule by providing these delegations of authority in a chart form for ease of reading. The purpose of the proposed amendments to Rule 12-13.009, F.A.C. (Closing Agreements), is to revise the rule to reflect the statutory requirement in Section 213.21(1), F.S., that written agreements are required when the amount of a taxpayer’s assessment of tax, interest, or penalty compromised by the Department exceeds $30,000.