12-17.008. Terms of Stipulated Time Payment Agreements

(1) Every stipulated time payment agreement will include a discussion and determination of each of the following issues:

(a) The number of payments to be made during the term of the agreement;

(b) The frequency and due date of each payment to be made during the term of the agreement;

(c) The amount of any down payment and the amount of each payment to be made during the term of the agreement;

(d) How the Department will allocate each payment to reduce the outstanding liabilities, as provided by Section 213.75, F.S.

(2) A down payment in a stipulated time payment agreement will be based upon the taxpayer’s filing and payment history, the amount of the outstanding liabilities, and any financial information provided by the taxpayer reflecting the taxpayer’s ability to pay.

(3) Where there is risk to the state regarding collection of the amount due, additional terms will be included in a stipulated time payment agreement.

(4) Every stipulated time payment agreement will include a notification that:

(a) Interest will continue to accrue on the unpaid balance of the tax at the stated rate.

(b) The taxpayer agrees to waive any and all rights, or purported rights, to institute any judicial or administrative proceeding to recover, compromise, defer, restructure, avoid, challenge or reduce any outstanding liabilities paid or payable pursuant to the agreement.

(c) The taxpayer agrees to accurately complete and timely file all required tax returns and timely remit all taxes that become due during the term of the agreement.

(d) The taxpayer agrees to pay each stipulated time payment to the Department by electronic means on or before the due date, unless a variance or waiver is granted pursuant to Section 120.542, F.S. and Rule Chapter 28-104, F.A.C.

(e) The taxpayer understands that the provisions of Section 213.732, F.S., relating to jeopardy assessments continue to apply during the terms of the agreement.

(f) The taxpayer will be held in default of the terms of the stipulated time payment agreement when the taxpayer fails to comply with all terms of the agreement.

(g) If the taxpayer is held in default of the terms of the agreement, the Department will implement one or more of the following actions:

1. Issue a warrant or notice of lien for any outstanding liability and file a judgment lien certificate;

2. Issue levy instructions to the sheriff;

3. Refer the outstanding liability to the Department of Business and Professional Regulation for license action;

4. Implement the garnishment provisions of Section 213.67, F.S.;

5. Implement the provisions of Sections 212.18 and 213.692, F.S., to revoke all certificates of registration, permits, or licenses issued by the Department to the taxpayer;

6. Implement the provisions of Section 443.141, F.S., for collection of the outstanding contributions or reimbursements;

7. Assess the responsible person a penalty pursuant to Section 213.29, F.S.; or

8. Any other action provided by law to collect all outstanding liabilities.

(h) If the taxpayer fails to comply with the terms of the agreement, the Department is entitled to recover the outstanding liabilities, including attorney’s fees.

(i) The waiver by the Department of any breach of a stipulated time payment agreement by the taxpayer does not constitute a waiver of any other breach.

(5) When a taxpayer is in compliance with the terms of a stipulated time payment agreement, the Department agrees not to commence any additional collection activities for the outstanding liabilities. However, the provisions of Sections 213.732 and 443.141, F.S., relating to jeopardy assessments continue to apply during the terms of the agreement.

(6) The amount of the outstanding liabilities identified in any stipulated time payment agreement is subject to increase when the Department discovers through audit or otherwise that the outstanding liabilities have been understated. If the Department discovers through audit or otherwise that the outstanding liabilities are understated, the taxpayer will be assessed the additional liabilites. The taxpayer may protest the additional outstanding liabilities assessed, as provided in Rule Chapter 12-6, F.A.C.

Rulemaking Authority 20.05(1)(e), 213.06(1), 213.21(5) FS. Law Implemented 213.21(2), (4), 213.24(3), 213.69, 443.1316 FS. History–New 10-4-89, Amended 10-5-92, 6-15-93, 4-29-03, 3-12-14.