(1)(a) Except in cases of jeopardy assessments, estimated assessments, refund denials, or where review of the taxpayer’s books and records results in no liability due to the state or no refundable amount due to the taxpayer, the Department will, upon completion of an audit, issue a Notice of Intent to Make Audit Changes. The taxpayer shall have 30 consecutive calendar days after the date of issuance on the Notice of Intent to Make Audit Changes to mail or fax a written request for a conference to the office address or fax number on the Notice.
    (b) If the Department issues a Revised Notice of Intent to Make Audit Changes, the taxpayer shall have 30 consecutive calendar days after the date of issuance on each Revised Notice of Intent to Make Audit Changes to mail or fax a written request for a conference to the office address or fax number on the revised notice.
    (c) A request for a conference should be made directly to the office designated on the Notice of Intent to Make Audit Changes or the Revised Notice of Intent to Make Audit Changes. In order for the taxpayer’s request to be considered timely, the request must be postmarked or faxed within 30 consecutive calendar days from the date of issuance on the Notice of Intent to Make Audit Changes or the Revised Notice of Intent to Make Audit Changes.
    (d) Requests postmarked or faxed more than 30 consecutive calendar days after the date of issuance on the Notice of Intent to Make Audit Changes or the Revised Notice of Intent to Make Audit Changes will be deemed late filed and shall result in forfeiture of the taxpayer’s rights to such conference, unless the taxpayer has timely secured a written extension of time within which to file a request for a conference.
    (2)(a) A taxpayer may request an extension of time in which to request a conference by mailing or faxing a written request to the office address or fax number designated on the Notice of Intent to Make Audit Changes or Revised Notice of Intent to Make Audit Changes, prior to the expiration of the period within which a conference must be requested. Each extension of time will be for 30 consecutive calendar days. Within a 30 consecutive calendar day extension period, the taxpayer may submit a request in writing to the office address or fax number designated on the Notice of Intent to Make Audit Changes or Revised Notice of Intent to Make Audit Changes for an additional 30 consecutive calendar day extension within which to request a conference.
    (b) Failure to mail or fax a written request for a conference within the 30 consecutive calendar day extension period, or to mail or fax a written request for an additional 30 consecutive calendar day extension within a pending extension period, shall result in forfeiture of the taxpayer’s rights to such conference.
    (3) If a conference is requested, it will be held at the earliest convenience of both the taxpayer and the Department, but it will not be held more than 90 consecutive calendar days after the date of issuance on the Notice of Intent to Make Audit Changes or Revised Notice of Intent to Make Audit Changes, unless specifically agreed to in writing by the Department.
    (4) If a request for a conference is not timely made, the right to seek a conference is waived. Failure to request a conference will not preclude instituting the protest procedures provided in Fl. Admin. Code R. 12-6.003
    (5) If it is jointly determined by the Department’s representative and the taxpayer that an issue(s) cannot be resolved at the local level, to expedite ultimate resolution of the issue(s), the 30 consecutive calendar days provided under subsection (1) of this rule may be waived by the taxpayer.
    (6) A Notice of Proposed Assessment will be issued by the Department if:
    (a) An agreement is not reached after the conference held pursuant to this section; or
    (b) The taxpayer has not timely filed a written request for a conference; or
    (c) The taxpayer has not timely filed a written request for an extension of time for requesting a conference; or
    (d) The taxpayer has waived his or her right to a conference pursuant to this section.
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(1) FS. Law Implemented 213.21(1) FS. History-New 10-8-81, Amended 12-31-81, Formerly 12-6.02, Amended 8-10-92, 3-6-03.