Fla. Admin. Code Ann. R. 12-17.009 - Agreements in Default
(1) A taxpayer who
fails to comply with the terms of a stipulated time payment agreement will be
held in default.
(2) In the absence
of jeopardy, as provided in Section
213.732, F.S., before holding a
taxpayer in default of a stipulated time payment agreement, the Department will
notify the taxpayer in writing of the failure to meet the terms of the
agreement and provide the taxpayer the opportunity to present evidence of
compliance with the current agreement.
(a) If
the taxpayer fails to present evidence of compliance within 15 consecutive
calendar days of the date on the notification from the Department, the taxpayer
will be held in default of the terms of the agreement.
(b) If the taxpayer is held in default by the
Department, the taxpayer will have an additional 15 consecutive calendar days
after the date the Department notifies the taxpayer to request that the
Department reconsider and to submit written proof that there are "reasonable
cause" grounds for not holding the agreement in default, pursuant to the
"reasonable cause" provisions in Section
213.21, F.S., and Rule
12-13.007, F.A.C.
(c) If the taxpayer does not establish
"reasonable cause" within the 15 consecutive calendar day period, the
Department's decision that the taxpayer is in default of the terms of the
agreement becomes final.
(3) Any outstanding liabilities that remain
due at the time a taxpayer is held in default of the terms of a stipulated time
payment agreement are immediately due and payable.
Notes
Rulemaking Authority 213.06(1), 213.21(5) FS. Law Implemented 213.21(4) FS.
New 10-4-89, Amended 4-29-03, 3-12-14.
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