12-16.005. Requirements for Consent Agreements

(1) The Department will enter into a consent agreement with a taxpayer when additional time is deemed necessary to conduct or complete an audit, examination, or review of the taxpayer’s account to determine whether a liability or overpayment exists or whether there has been compliance with a revenue law of this state, unless the provisions of paragraph (3)(b) of this rule apply.

(2) A consent agreement must be executed before the expiration of the statutory period for issuance of an assessment or the period for filing a refund claim with respect to a revenue law of this state covered by the agreement.

(3)(a) The consent agreement will extend the time for issuance of an assessment or for filing of a refund claim for a stated period which is mutually agreed upon by the Department and the taxpayer. The time for making an assessment or filing of a refund claim may be extended for additional periods, provided the Department and the taxpayer, prior to the expiration of the period previously agreed upon, execute another consent agreement reflecting the new expiration date.

(b) The Department will enter into a consent agreement or an extension of a consent agreement as authorized in paragraph (a) of this subsection, unless the Department determines, based on the taxpayer’s actions or the best information available, that: the taxpayer does not intend to provide the required documentation, books, or records; or, the taxpayer intends to delay the issuance of an assessment; or, there is significant endangerment to the revenues involved.

(4) A consent agreement or an extension of a consent agreement shall be signed and dated on behalf of the Department by a person with delegated authority to enter into a consent agreement or an extension of a consent agreement under Rule 12-16.004, F.A.C.

(5) A consent agreement or an extension of a consent agreement shall be signed and dated by the taxpayer or the taxpayer’s duly authorized representative with authority to enter into the agreement or extension of the agreement on behalf of the taxpayer.

(a) In the case of a corporate taxpayer, an officer of the corporation shall print and sign his or her name and title and print or type the name of the corporation on the consent agreement or the extension of the consent agreement unless paragraph (c) of this subsection is applicable.

(b) An officer’s signature on a consent agreement or an extension of a consent agreement made by or for a taxpayer shall be prima facie evidence that such individual was authorized to sign the agreement or the extension of the agreement on behalf of the taxpayer.

(c) A consent agreement or the extension of a consent agreement will be accepted by the Department if it is signed by a representative of the taxpayer who files with the Department a power of attorney which grants the representative authority to execute the agreement or the extension of the agreement on behalf of the taxpayer.

(6)(a) A consent agreement or an extension of a consent agreement is effective when it has been signed and dated by both the taxpayer or authorized representative and on behalf of the Department by a person with the delegated authority.

(b) The Department will use the later of the date the agreement or extension is signed and dated by the taxpayer or the Department to determine whether the agreement is timely.

(c) A consent agreement or an extension of a consent agreement will remain in effect until both parties mutually agree to nullify or extend it, or until the consent agreement period has expired.

(7) A consent agreement or an extension of a consent agreement, signed and dated by both the taxpayer or authorized representative and on behalf of the Department by a person with delegated authority, is binding and sufficient when transmitted by electronic means or facsimile.

Rulemaking Authority 213.06(1) FS. Law Implemented 213.23 FS. History–New 12-28-88, Amended 12-2-03, 6-28-10.

Cross Reference: Section 475.5018, F.S.