4092156, 12-13.0074 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4092156

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPROMISE AND SETTLEMENT

Overview

RULE:

12-13.0074	Willful Negligence and Willful Neglect
12-13.0076	Calculation of Penalty Subject to Compromise for Reasonable Cause

PURPOSE:

The purpose of the creation of Rule 12-13.0074, F.A.C. (Willful Negligence and Willful Neglect), is to incorporate the provisions of the Expert System for determining Willful Negligence or Willful Neglect.  This system is currently under development by the Department for purposes of determining whether a taxpayer’s noncompliance was not due to willful negligence or willful neglect based on the facts and circumstances of the specific case. The effect of the proposed amendments, when adopted, will be that the provisions of the Expert System for Determining Willful Negligence or Willful Neglect will be incorporated into the guidelines for determining the amount of compromise of penalty established in this administrative rule.
The purpose of the creation of Rule 12-13.0076, F.A.C. (Calculation of Penalty Subject to Compromise for Reasonable Cause), is to incorporate the provisions of the Expert System for Determining Reasonable Cause for Penalty Compromise. This system is currently under development by the Department for purposes of providing guidelines for determining the amount of compromise of penalty. The effect of the proposed amendments, when adopted, will be that the provisions of the Expert System for Determining Reasonable Cause for Penalty Compromise will be incorporated into the guidelines for determining the amount of compromise of penalty established in this administrative rule.

SUBJECT:

The subject area to be addressed is the development of proposed Rules 12-13.0074 and 12-13.0076, F.A.C., for purposes of including the provisions of the Expert System for Determining Reasonable Cause for Penalty Compromise and the Expert System for Determining Willful Negligence or Willful Neglect currently under development by the Department.

RULEMAKING AUTHORITY:

213.06(1), 213.21(5) FS.

LAW:

213.21(3) FS.

PRINT PUBLISH DATE:

5/4/2007 Vol. 33/18

RELATED STATUTES
AND LAWS:

213.06(1), 213.21(5) FS., 213.21(3) 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=12-13.0074&PDate=5/4/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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