(1) A taxpayer or the taxpayer’s representative who, or a taxpayer association or its representative that, desires an oral discussion of the issue or issues involved should indicate such desire in writing when filing the request in order that the conference may be arranged at that stage of consideration when it will be most helpful.
    (2) If a conference has been requested, the taxpayer or Taxpayer Association will be notified of the time and place of the conference. Unless specifically agreed to by the Department, all conferences will be held at the Department’s offices in Tallahassee, Florida, or by telephone conference call if requested by the taxpayer or taxpayer association. A conference is normally scheduled only when the Department agrees that it will be helpful in deciding the case, or when an adverse decision is indicated.
Rulemaking Authority Florida Statutes § 213.06(1), 213.22(3) FS. Law Implemented Florida Statutes § 213.22. History-New 5-27-82, Formerly 12-11.04, Amended 6-28-00.