ITEM 1. Request approval of the minutes of September 10, 1996. (Attachment 1)
ITEM 2. Request approval of and authority to file with the Secretary of State under Chapter 120, F.S., proposed amendments to Rule Chapter 12-11, Florida Administrative Code, Technical Assistance Advisements and Requests for Technical Advice. (Attachment 2)
12-11.002 Definitions 12-11.003 Requests for Technical Assistance Advisements 12-11.006 Processing Requests for Technical Assistance Advisements 12-11.011 Requests for Technical Advice 12-11.012 Processing Requests for Technical Advice
The proposed rule amendments update the current rule by addressing procedures for issuing Technical Assistance Advisements (TAA) and Requests for Technical Advice (RTA) when taxpayers are under audit. The amendments better clarify the guidelines and procedures used by the Department.
ITEM 3. Request approval of and authority to file with the Secretary of State under Chapter 120, F.S., proposed amendments to Rule Chapter 12-13, Florida Administrative Code, Compromise and Settlement. (Attachment 3)
12-13.004 Delegation of Authority to Settle or Compromise 12-13.008 Procedures for Compromise and Settlement of Taxes, Interest, and Penalties 12-13.009 Closing Agreements
The proposed amendments update the Department=s authority to compromise and settle tax, penalty, and interest and revise the level of compromise authority delegated to positions within the Department. Additionally, they provide taxpayers with the guidelines and procedures used in the exercise of this authority.
ITEM 4. Request approval of and authority to file with the Secretary of State under Chapter 120, F.S., proposed amendments to Rule Chapter 12-24, Florida Administrative Code, Payment of Taxes Through Electronic Funds Transfer; Taxpayer Recordkeeping and Retention Requirements for Electronic Data Interchange. (Attachment 4)
PART I ELECTRONIC FUNDS TRANSFER 12-24.001 Scope of Rules 12-24.002 Definitions PART II TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS FOR ELECTRONIC DATA INTERCHANGE 12-24.021 Scope 12-24.022 Definitions 12-24.023 Recordkeeping Requirements - General 12-24.024 Recordkeeping Requirements - Machine-Sensible Records 12-24.025 Records Maintenance Requirements 12-24.026 Access to Machine-Sensible Records 12-24.027 Taxpayer Responsibility and Discretionary Authority 12-24.028 Alternative Storage Media 12-24.029 Effect on Hardcopy Recordkeeping Requirements 12-24.030 Records Retention - Time Period
The proposed amendments implement the provisions of s. 213.35, F. S. by defining taxpayer=s requirements for maintenance and retention of records. They address the requirements when any or all records are received, created, maintained or generated through various computer, electronic and/or imaging processes and systems.
ITEM 5. Request approval of and authority to file with the Secretary of State under Chapter 120, F.S., proposed amendments to Rule Chapter 12-25, Florida Administrative Code, Contract Auditing. (Attachment 5)
12-25.004 Contract Auditor Prerequisites 12-25.005 Selection Procedures for Contract Auditors 12-25.0052 Procedures for Establishing Contract Size 12-25.0054 Applicants Ranking Committee 12-25.0056 Applicant Ranking Process 12-25.0058 Dispute Resolution 12-25.007 Contract Auditor Training 12-25.008 Contract Auditor Authority 12-25.010 Compensation 12-25.012 General Administrative Provisions
The amendments proposed above improve the procedures for selecting and ranking CPA firms that participate in the Contract Auditing program, conform existing rules to the Department=s revised organizational structure and delete unnecessary provisions.
ITEM 6. Request authority to enter into contracts between the Department of Revenue and the fourteen Certified Public Accountants listed below for tax compliance audits. (Attachment 6)
Grau & Company, P. A. Garcia & Ortiz, P. A. Valiente, Hernandez & Co., P. A. Sanson, Kline, Jacomino & Company, P. A. Reily & Rosas, P. A. Santana & Company, P. A. Kerkering, Bargerio & Company, P. A. Rukin & Company, CPAs KRG & G, P. A. Levine, Conn, Feuer & Arty, CPAs Bray, Beck & Koetter, CPAs, P. A. Tait & Company, P. A. Newman & Associates, P. A. Glickstein, Laval, Carris, Levitt, Loomis, P. A.
These contracts have been negotiated with private firms that will perform field audits pursuant to Section 213.28, Florida Statutes. The firms selected are those which achieved the highest rankings from the Applicant's Ranking Committee. The amount of each contract shall not exceed $100,000.