Fla. Admin. Code R. 12-13.0063 — Grounds for Finding Department Delay in the Determination of an Amount Due

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

# (1)

(a) A taxpayer's liability for interest associated in any of the chapters specified in Section 72.011(1), F.S., will be settled or compromised, in whole or in part, to the extent that the Department finds that the delay in the determination of an amount due is attributable to the action or inaction of the Department.
(b) Only the portion of interest due that is attributable to the Department's delay will be compromised. The compromises of interest will be made by the Executive Director or the Executive Director's designee, in accordance with Rule 12-13.004, F.A.C., upon a determination that sufficient grounds exist to support a compromise or settlement.

# (2)

The compromise authority under this rule only arises if the Department has initiated an audit or inquiry documented in writing, and only to the interest that accrues if there is undue delay by the Department in pursuing the audit or inquiry. The taxpayer is not entitled to a compromise of interest based on the fact that the Department did not initiate an audit or inquiry at an earlier date.

# (3)

This provision does not apply when the delay is attributable to action or inaction on the part of the taxpayer such as:
(a) Failure to produce adequate records;
(b) Requests for extensions of time for the convenience of the taxpayer; or
(c) Failure to timely respond to the Department's requests for information.

Rulemaking Authority 213.06(1), 213.21(5) FS. Law Implemented 213.21(3)(a) FS. History-New 10-29-13.