12-16.004: Delegation of Authority
PURPOSE AND EFFECT: Section 213.23, F.S., authorizes the Executive Director of the Department to designate those positions within the Department that may enter into consent agreements with a taxpayer to extend the period during which an assessment may be issued or a claim for refund may be filed. The purpose of the proposed amendments to Rule 12-16.004, F.A.C., is to update the positions within the Department authorized to enter into consent agreements.
SUMMARY: The proposed amendments to Rule 12-16.004, F.A.C. (Delegation of Authority): (1) update the positions authorized by the Executive Director of the Department to enter into consent agreements with taxpayers to reflect the current organizational structure of the General Tax Administration Program and Technical Assistance and Dispute Resolution; and (2) simplify the language used in the rule.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 213.06(1) FS.
LAW IMPLEMENTED: 213.23 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: June 24, 2010, 9:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Sarah Wachman at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
THE FULL TEXT OF THE PROPOSED RULE IS:
12-16.004 Delegation of Authority.
(1) In addition to the statutory authority granted by Section 213.23, F.S., the Executive Director of the Department has authority to enter into consent agreements or extensions of consent agreements with taxpayers under authority granted by the Governor and Cabinet acting as the head of the Department. Cross Reference: Rule 12-3.007, F.A.C.
(2) The Executive Director of the Department hereby delegates authority to enter into consent agreements and extensions of consent agreements with taxpayers under Section 213.23, F.S., to the following designated positions in the Department:
(a) The Deputy Executive Director, the General Counsel, the Deputy General Counsel, and the
all Assistant General Counsels.
the Office of Technical Assistance and Dispute Resolution:
1. The Director and Deputy Director of Technical Assistance and Dispute Resolution; and
2. All Revenue Program Administrators, Senior Attorneys, Attorneys, Tax Law Specialists, and Senior Tax Specialists in
the Office of Technical Assistance and Dispute Resolution;
(c) Within the General Tax Administration
(GTA) Program: 1. The GTA Program Director and the Deputy Program Director in the Office of the Program Director.
2. Director’s Office – The Program Director, Deputy Program Director Process Manager of the Compliance Enforcement Process, and all Revenue Program Administrators, Regional Managers, Service Center Managers, Senior Revenue Consultants, Revenue Administrators II, Tax Audit Supervisors, Revenue Administrators, Senior Tax Specialists, Tax Law Specialists, Tax Audit Supervisors, Tax Auditors, Tax Specialists, and Revenue Specialists II and III.
3. Compliance Support Process – The Process Manager, and all Revenue Program Administrators, Tax Specialist Administrators, Tax Law Specialists, Government Analysts II, and Senior Tax Specialists, and Government Analysts II in the Compliance Support Process.
4. Taxpayer Services Process – The Process Manager, of the Taxpayer Services Process and all Revenue Program Administrators, Revenue Administrators, Revenue Managers and Tax Specialist Administrators, Revenue Managers, and Revenue Specialists in the Taxpayer Services Process.
5. Refunds and Distribution Process – The Process Manager of the Refunds and Distribution Process and all Revenue Program Administrators, and all Senior Tax Audit Administrators, Senior Tax Specialists, Tax Audit Supervisors, and Tax Auditors in the Refunds and Distribution Process.
6. When the The Executive Director delegates has discretionary authority to delegate authority to enter into consent agreements to specific employees or positions that which are not provided enumerated in this rule, the these rules. However, a delegation of authority will to an employee or position beyond those described herein shall be in writing, signed by the Executive Director, and will shall be for a specified time period. The renewal of such Such delegations will also may be renewed in writing, signed by the Executive Director. Copies of any such written delegations of authority are shall be maintained on file with the agency clerk in the Office of General Counsel.
Specific Authority 213.06(1) FS. Law Implemented 213.23 FS. History–New 12-28-88, Amended 3-16-93, 12-2-03, ________.