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FL S0182
Bill
AI Summary
- Requires the Florida Department of Revenue to convene an informal conference to discuss compromising a taxpayer's liability for tax, interest, or penalties when requested by the taxpayer, during which the department must place a hold on the account and take no enforcement actions such as garnishment or freezing bank accounts
- Mandates that tax or interest liability in excess of 25% of the disputed tax amount shall be compromised (changed from "may") when there is doubt as to liability or collectibility
- Creates a rebuttable presumption that a taxpayer's noncompliance is due to willful negligence, neglect, or fraud if the taxpayer fails to provide adequate records requested by the department during the informal conference process
- Requires the department to send a notice of delinquency by registered mail or electronic means to attempt informal resolution before initiating garnishment, and requires that taxpayers receive assistance from the taxpayers' rights advocate upon request
- Before initiating garnishment, the department must issue a written "Notice of Intent to Garnish" in at least 14-point font that explains the garnishment process and provides at least 45 days for the taxpayer to respond
Legislative Description
Taxpayer Delinquencies
Last Action
Died in Community Affairs
5/5/2023
Full Bill Text
No bill text available