FL S1022

Establishes a two-tier interest abatement system for the certified audit program based on timing: taxpayers requesting participation before audit notice receive $50,000 abatement plus 50% of excess interest; those requesting after audit notice receive $15,000 abatement plus 15% of excess interest.

Allows taxpayers to enter the certified audit program even after the Department of Revenue issues a written notice of intent to conduct an audit, with a 30-day notification requirement for the qualified practitioner.

Limits the certified audit program to sales and use taxes under chapter 212 and local option taxes under sections 125.0104 and 125.0108 administered by the department.

Establishes extended deadlines for taxpayers under audit notice: 60 days to submit proposed audit plans (instead of 30 days) and 285 days to submit completed audit reports after receiving the audit notice.

Authorizes the Department of Revenue to adopt rules prohibiting qualified practitioners who conduct audits for taxpayers under audit notice from representing those taxpayers in informal conference procedures.