Fla. Admin. Code Ann. R. 12-17.007 - Form and Execution of Stipulated Time Payment Agreements

(1) Every stipulated time payment agreement executed under this chapter will specify the name, business partner number, account identification number, and audit identification number, if applicable, of the taxpayer; the taxpayer's current business address and the current address of the physical location of the business; the type of tax and the taxable periods covered; the date of the assessment, warrant, or notice of lien, and the terms of the agreement.

(2) Every stipulated time payment agreement must be signed on behalf of the Department by a person with delegated authority to enter into the agreement under Rule 12-17.004, F.A.C.

(3) Every stipulated time payment agreement must be signed by the taxpayer or the taxpayer's representative with authority to enter into the agreement on behalf of the taxpayer.

(a) In the case of a corporate taxpayer, an officer of the corporation must sign the agreement unless paragraph (c) of this subsection is applicable.

(b) An officer's or fiduciary's signature on a stipulated time payment agreement made by or for a taxpayer is prima facie evidence that such individual was authorized to sign the agreement on behalf of the taxpayer.

(c) A stipulated time payment agreement may be signed by a representative of the taxpayer who files with the Department a Power of Attorney and Declaration of Representative (Form DR-835, incorporated by reference in Rule 12-6.0015, F.A.C.).

(4) A stipulated time payment agreement will become effective when it has been executed by all parties. Any modification of the terms of the agreement must be in writing and executed by all parties. Upon presentation of the agreement, the Department will provide the taxpayer with a detailed amortization schedule of payments required for satisfaction of the outstanding liabilities.

Notes

Fla. Admin. Code Ann. R. 12-17.007

Rulemaking Authority 213.06(1), 213.21(5) FS. Law Implemented 213.21(4) FS.

New 10-4-89, Amended 10-5-92, 8-17-94, 4-29-03, 3-12-14.

New 10-4-89, Amended 10-5-92, 8-17-94, 4-29-03, 3-12-14.