(1)(a) A taxpayer may secure review of a Notice of Proposed Refund Denial (Form DR-832R), by implementing the provisions of this section.
    (b) To secure review of a Notice of Proposed Refund Denial (NPRD), a taxpayer must file a written protest, postmarked or faxed within 60 consecutive calendar days (150 consecutive calendar days if the NPRD is addressed to a person outside the United States) from the date of issuance on the NPRD.
    (c) Protests postmarked or faxed more than 60 consecutive calendar days (150 consecutive calendar days if the Notice is addressed to a person outside the United States) after the date of issuance on the NPRD will be deemed late filed, and the proposed refund denial becomes final for purposes of chapter 72, F.S., upon the expiration of 60 consecutive calendar days (150 consecutive calendar days if the NPRD is addressed to a person outside the United States) after the date of issuance on the NPRD, unless the taxpayer has timely secured a written extension of time within which to file a protest.
    (d)1. A taxpayer may request an extension of time for filing a protest by mailing or faxing a written request to the address or fax number designated on the NPRD. In order for the taxpayer’s request to be considered timely, the request must be postmarked or faxed within 60 consecutive calendar days (150 consecutive calendar days if the NPRD is addressed to a person outside the United States) from the date of issuance on the NPRD. 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 address or fax number designated on the NPRD for an additional 30 consecutive calendar day extension within which to submit a written protest.
    2. Failure to mail or fax the written protest or failure to mail or fax a written request for an additional extension within a 30 consecutive calendar day extension period shall result in forfeiture of the taxpayer’s rights to the proceedings provided by this rule and the proposed refund denial will become a final denial for purposes of chapter 72, F.S., at the expiration of the extended filing period.
    (2) The procedures for obtaining review of a proposed refund denial are as follows:
    (a) The protest shall be filed by mailing or faxing a written request to the address or fax number designated on the NPRD and shall include:
    1. The taxpayer’s name, address, telephone number, account number, federal taxpayer identifying number, and audit number or refund control number;
    2. The type of tax and the dollar amount of the proposed refund denial that is being protested;
    3. The refund period covered by the denial;
    4. A copy of the Notice of Proposed Refund Denial;
    5. A concise statement of facts including a statement of all disputed issues of material fact and a description of any additional information not previously available that supports the taxpayer’s position. If there are no disputed issues of material fact, the petition must so indicate;
    6. A statement supporting the taxpayer’s position as to any contested issue;
    7. A statement explaining the law or other authority upon which the taxpayer is relying;
    8. A statement explaining the relief the taxpayer seeks from the Department;
    9. Whether the taxpayer desires oral presentation and argument; and
    10. Other information the taxpayer contends is material to the refund.
    (b)1. If the protest does not contain this required information, the taxpayer will be notified in writing by the Department that the required information must be submitted within 15 consecutive calendar days. Within this 15 consecutive calendar day period the taxpayer may submit a request in writing to the address or fax number designated on the NPRD for an additional 15 consecutive calendar days within which to submit this required information. Within a 15 consecutive calendar day extension period the taxpayer may submit a request in writing to the Department for an additional 15 consecutive calendar day extension within which to submit this required information.
    2. Failure to submit this information or to request an additional 15 consecutive calendar day extension within either the original 15 consecutive calendar day period or an additional 15 consecutive calendar day extension period shall result in issuance of a written dismissal of the protest and forfeiture of the taxpayer’s right to the proceedings provided by this rule.
    3. If the taxpayer either fails to submit the required information or fails to request an extension of time within which to submit the required information, the proposed refund denial shall become a final refund denial for purposes of chapter 72, F.S., on the later of:
    a. The date a 15-consecutive calendar day period expires pursuant to this rule; or
    b. The expiration of 60 consecutive calendar days after the date of issuance on the NPRD.
    (3)(a)1. Upon receipt of a complete, timely filed written protest, the Refunds and Distribution Process will review the protest and initiate an attempt to resolve the issues. The Refunds and Distribution Process may require the field office that reviewed the Notice of Proposed Refund Denial to provide a written explanation, report, or narrative setting forth the basis for the denial. A copy of any explanation, report, or narrative provided by the originating office pursuant to this sub-paragraph shall be given to the taxpayer, if such document is disclosable pursuant to applicable law.
    2. If a resolution is not achieved, the protest will be forwarded to Technical Assistance and Dispute Resolution. Technical Assistance and Dispute Resolution will review the protest and may require the office originating the Notice of Proposed Refund Denial to provide a written explanation, report, or narrative setting forth the basis for the refund denial. A copy of any explanation, report, or narrative provided by the originating office pursuant to this sub-paragraph shall be given to the taxpayer, if such document is disclosable pursuant to applicable law. If requested by the taxpayer, an opportunity for submission of additional information and an oral conference will be provided. Conferences are conducted informally in Tallahassee, Florida, and no transcript of the proceedings will be made by the Department.
    (b) If a protest is timely filed and the taxpayer and the Department are unable to resolve the disputed issues, the protest will be denied. The proposed refund denial will become a final refund denial for purposes of chapter 72, F.S., as of the date of issuance on the denial, unless the taxpayer timely files a petition for reconsideration of the denial.
    (4)(a)1. A taxpayer shall have 30 consecutive calendar days from the date of issuance on the denial to file a petition for reconsideration.
    2. Petitions for reconsideration must be in writing, postmarked or faxed to the address or fax number designated on the denial, no later than 30 consecutive calendar days after the date of issuance on the denial, and must contain additional facts or arguments in support of the taxpayer’s position.
    3. The Department will not grant an extension of time for filing a petition for reconsideration.
    (b)1. If the petition for reconsideration does not contain this required information, the taxpayer will be notified in writing by Technical Assistance and Dispute Resolution that the required facts or arguments must be submitted within 15 consecutive calendar days. Within this 15 consecutive calendar day period, the taxpayer may submit a request in writing to Technical Assistance and Dispute Resolution for an additional 15 consecutive calendar day extension within which to submit this required information. Within a 15 consecutive calendar day extension period, the taxpayer may submit a request in writing to Technical Assistance and Dispute Resolution for an additional 15 consecutive calendar extension within which to submit this required information.
    2. Upon failure to submit this information or to request an additional 15 consecutive calendar day extension within either the original 15 consecutive calendar day period or an additional 15 consecutive calendar day extension period, the petition for reconsideration will be dismissed and the denial of the protest will be sustained. The proposed refund denial will become a final refund denial for purposes of chapter 72, F.S., upon expiration of the original 15 consecutive calendar day period or the last extension period.
    (c) If a petition for reconsideration is timely filed and the taxpayer and the Department are unable to resolve the disputed issues, the petition shall be denied. The proposed refund denial will become a final refund denial for purposes of chapter 72, F.S., as of the date the petition is denied.
    (5) Procedures outlined in this section shall be for investigative purposes as specified in Florida Statutes § 120.57(5)
Rulemaking Authority 72.011(2), 213.06(1), 213.21(1) FS. Law Implemented 72.011(2), 213.21(1), 213.34, 215.26 FS. History-New 3-6-03.