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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-13. Compromise And Settlement |
1(1)(a) A taxpayer’s liability for interest associated in any of the chapters specified in Section 1672.011(1), F.S., 18will be settled or compromised, in whole or in part, to the extent that the Department finds that the delay in the determination of an amount due is attributable to the action or inaction of the Department.
55(b) 56Only the portion of interest due that is attributable to the Department’s delay will be compromised. The compromises of 75interest will be made by the Executive Director or the Executive Director’s designee, in accordance with Rule 9212-13.004, 93F.A.C., upon a determination that sufficient grounds exist to support a compromise or settlement.
107(2) 108The compromise authority under this rule only arises if the Department has initiated an audit or inquiry documented in writing, and only to the interest that accrues if there is undue delay by the Department in pursuing the audit or inquiry. The taxpayer is not entitled to a compromise of interest based on the fact that the Department did not initiate an audit or inquiry at an earlier date.
177(3) 178This provision does not apply when the delay is attributable to action or inaction on the part of the taxpayer such as:
200(a) Failure to produce adequate records;
206(b) Requests for extensions of time for the convenience of the taxpayer; or
219(c) Failure to timely respond to the Department’s requests for information.
230Rulemaking Authority 232213.06(1), 233213.21(5) FS. 235Law Implemented 237213.05, 238213.015(18), 239213.21(3)(a) FS. 241History–New 10-29-13243.
