16509223, 12-13.009 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 16509223

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPROMISE AND SETTLEMENT

Overview

RULE:

12-13.009

Closing Agreements

PURPOSE:

The purpose of the proposed amendments to Rule 12-13.009, F.A.C. (Closing Agreements), is to remove the requirement that two witnesses are required to sign closing agreements.  Witnesses are not statutorily required for these documents, and removing the requirement simplifies the process of entering into closing agreements for taxpayers.

SUBJECT:

The subject of the rule workshop is the proposed revision to remove the requirement that a closing agreement must be signed by two witnesses.

RULEMAKING AUTHORITY:

212.07(9)(c), 213.06(1), 213.21(5), (9) FS.

LAW:

212.07(9), 212.12(14), 213.05, 213.21, 213.24(3), 215.34(2) FS.

PRINT PUBLISH DATE:

9/22/2015 Vol. 41/184

RELATED STATUTES
AND LAWS:

212.07(9)(c), 213.06(1), 213.21(5), (9) FS., 212.07(9), 212.12(14), 213.05, 213.21, 213.24(3), 215.34(2) 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=12-13.009&PDate=9/22/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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