Florida Regulations 12-25.037: Request to Conduct a Certified Audit
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(1) When a taxpayer wants to participate in the Certified Audit Program, the taxpayer must engage a qualified practitioner to complete a Request to Conduct a Certified Audit (Form DR-342000, effective 01/21, hereby incorporated by reference, http://www.flrules.org/Gateway/reference.asp?No=Ref-12468), and submit the request to the Department, along with any required supporting documents.
Copies of this form are available, without cost, by one of the following methods:
(a) Downloading the form from the Department’s website at floridarevenue.com/forms.
(b) Writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112.
(c) Calling the Department at (850)488-6800, Monday through Friday (excluding holidays). Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
(2) The Department will issue written notification to the qualified practitioner within 10 days after receiving a Request to Conduct a Certified Audit. The notification will state the request has been approved, has been denied, or is incomplete.
(3) If the Department determines a Request to Conduct a Certified Audit is incomplete, the Department will issue a letter explaining how the materials must be revised, expanded, or clarified.
(a) The qualified practitioner will be given 30 calendar days from the date the letter is issued by the Department to submit the revised documents.
(b) If the qualified practitioner does not submit the revised documents within 30 calendar days, the Request to Conduct a Certified Audit will be denied. Both the qualified practitioner and the taxpayer will be notified in writing of the denial.
(c) A qualified practitioner may submit a written request to the Department for a 15-day extension of the 30-day time period. The Department will not accept more than two consecutive written requests for a 15-day extension for the same Request to Conduct a Certified Audit.
(4) The following constitutes grounds for denial of a Request to Conduct a Certified Audit.
(a) The taxpayer has been issued a written notice of intent to audit by the Department, which is dated before the postmark of the Request to Conduct a Certified Audit.
(b) The taxpayer is currently under investigation by the Department or the Department learns the taxpayer is currently under investigation for financial impropriety by a local, state, or federal government entity. The request will also be denied if an investigation by the Department or a local, state, or federal government entity resulted in criminal conviction of the taxpayer for financial impropriety.
(c) The taxpayer has filed for bankruptcy.
(d) There are outstanding liens, warrants, or amounts due which were issued by the Department against the taxpayer. If the Department determines that unsatisfied liens, warrants, or amounts due exist, the Request to Conduct a Certified Audit will be denied. The taxpayer can remedy the reason for denial by satisfying the lien, warrant, or amounts due.
(5) If a Request to Conduct a Certified Audit is denied, the Department’s written notification to the qualified practitioner will explain the specific reasons for such denial, unless
(a) An ongoing investigation would be jeopardized; or
(b) The confidentiality provisions of Florida Statutes § 213.053, prohibit such explanation.
(6)(a) If a qualified practioner remedies the reasons for denial, the practitioner may request reconsideration of the denial by submiting a written request presenting additional materials facts for review by the Department to the administrator of the Certified Audit Program. The written request must be submitted within 21 calendar days after the date the Department issued the denial of the Request to Conduct a Certified Audit. The request may be mailed or faxed to the Department as follows:
United States Postal Service:
OR
Overnight Mail:
Florida Department of Revenue
Copies of this form are available, without cost, by one of the following methods:
Terms Used In Florida Regulations 12-25.037
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Conviction: A judgement of guilt against a criminal defendant.
- Lien: A claim against real or personal property in satisfaction of a debt.
(b) Writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112.
(c) Calling the Department at (850)488-6800, Monday through Friday (excluding holidays). Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
(2) The Department will issue written notification to the qualified practitioner within 10 days after receiving a Request to Conduct a Certified Audit. The notification will state the request has been approved, has been denied, or is incomplete.
(3) If the Department determines a Request to Conduct a Certified Audit is incomplete, the Department will issue a letter explaining how the materials must be revised, expanded, or clarified.
(a) The qualified practitioner will be given 30 calendar days from the date the letter is issued by the Department to submit the revised documents.
(b) If the qualified practitioner does not submit the revised documents within 30 calendar days, the Request to Conduct a Certified Audit will be denied. Both the qualified practitioner and the taxpayer will be notified in writing of the denial.
(c) A qualified practitioner may submit a written request to the Department for a 15-day extension of the 30-day time period. The Department will not accept more than two consecutive written requests for a 15-day extension for the same Request to Conduct a Certified Audit.
(4) The following constitutes grounds for denial of a Request to Conduct a Certified Audit.
(a) The taxpayer has been issued a written notice of intent to audit by the Department, which is dated before the postmark of the Request to Conduct a Certified Audit.
(b) The taxpayer is currently under investigation by the Department or the Department learns the taxpayer is currently under investigation for financial impropriety by a local, state, or federal government entity. The request will also be denied if an investigation by the Department or a local, state, or federal government entity resulted in criminal conviction of the taxpayer for financial impropriety.
(c) The taxpayer has filed for bankruptcy.
(d) There are outstanding liens, warrants, or amounts due which were issued by the Department against the taxpayer. If the Department determines that unsatisfied liens, warrants, or amounts due exist, the Request to Conduct a Certified Audit will be denied. The taxpayer can remedy the reason for denial by satisfying the lien, warrant, or amounts due.
(5) If a Request to Conduct a Certified Audit is denied, the Department’s written notification to the qualified practitioner will explain the specific reasons for such denial, unless
(a) An ongoing investigation would be jeopardized; or
(b) The confidentiality provisions of Florida Statutes § 213.053, prohibit such explanation.
(6)(a) If a qualified practioner remedies the reasons for denial, the practitioner may request reconsideration of the denial by submiting a written request presenting additional materials facts for review by the Department to the administrator of the Certified Audit Program. The written request must be submitted within 21 calendar days after the date the Department issued the denial of the Request to Conduct a Certified Audit. The request may be mailed or faxed to the Department as follows:
United States Postal Service:
OR
Overnight Mail:
Florida Department of Revenue
Florida Department of Revenue
Certified Audit Program MS 1-4600
Compliance Standards Certified Audit
P.O. Box 5139
2450 Shumard Oak Blvd
Tallahassee, Florida 32314-5139
Building 1-4653
Fax number: (850)921-6174
Tallahassee, Florida 32311
(b) Within 10 days after receiving the request, the Department will issue a final notice of approval or denial to both the qualified practioner and the taxpayer.
(c) If the qualified practioner has received a final notice of denial, the qualified practioner may submit a new Request to Conduct a Certified Audit.
Rulemaking Authority Florida Statutes § 213.06(1), 213.285(7) FS. Law Implemented Florida Statutes § 213.285. History-New 8-23-99, Amended 1-17-21.