Florida – Revised Offers in Compromise Rules

SALT Report 3073 – The Florida Department of Revenue has amended or repealed the following rules regarding the Department’s ability to make offers in compromise for sales and use, corporate income, and other tax liabilities.

Amended

Rule 12-13.001 – Scope of Rules

Rule 12-13.004 – Delegation of Authority to Determine Settlements or Compromises

Rule 12-13.0063  – Grounds for Finding Department Delay in the Determination of an Amount Due

Rule 12-13.0064 – Relief for Inadvertent Sales and Use Tax Registration Errors

Rule 12-13.007 – Grounds for Reasonable Cause for Compromise of Penalties

Rule 12-13.0075 – Guidelines for Determining Amount of Compromise

Rule 12-13.008 – Procedures for Compromise and Settlement of Taxes, Interest, and Penalties

Rule 12-13.009 – Closing Agreements

Repealed

Rule 12-13.003 – Request for Settlement or Compromise

In addition to various technical changes, and the elimination of redundant and obsolete provisions, these amendments remove the requirement that a taxpayer’s written request be required for the Department to settle or compromise a debt.

For Further Information

Florida Department of Revenue – Rule Making Agenda