15701795, 12-22.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15701795

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION

Overview

RULE:

12-22.005

Disclosure Procedures

PURPOSE:

The purpose of the proposed amendments to Rule 12-22.005, F.A.C. (Disclosure Procedures), is to: (1) adopt an updated version of Form DR-841, Request for Copy of Tax Return, to provide additional information to taxpayers regarding types of records available for request; and (2) allow taxpayers and tax representatives to receive copies of tax returns at an e-mail address, facsimile number, or a mailing address designated by the taxpayer.

SUBJECT:

The subject of the proposed changes to Rule 12 22.005, F.A.C. (Disclosure Procedures), is the proposed rule amendments to: (1) update Form DR-841 to provide additional information to taxpayers on the types of records available for request; and (2) expand procedures to allow the Department to issue copies of requested tax returns electronically, and to an address other than the taxpayer’s address of record with the Department.

RULEMAKING AUTHORITY:

213.06(1), 213.22(4) FS.

LAW:

213.053, 213.22 FS.

PRINT PUBLISH DATE:

2/23/2015 Vol. 41/36

RELATED STATUTES
AND LAWS:

213.06(1), 213.22(4) FS., 213.053, 213.22 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12-22.005&PDate=2/23/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.