(1) The taxpayer’s request for an advisement may be withdrawn at any time prior to the Department’s issuance of the advisement. Additionally, a taxpayer may request that one or more individual issues contained in an advisement request be withdrawn from Department considerations. The information submitted, with regard to a request or issue which is revoked, may be considered by the Department in a subsequent audit or examination of the taxpayer’s return. Even though a request is withdrawn, all correspondence and exhibits will be retained by the Department and may not be returned to the taxpayer.
    (2) A taxpayer, or his or her representative, may revoke a request, or revoke Department consideration pertaining to an individual issue, only upon submission of a written statement to the Department requesting the Department suspend consideration of the entire advisement request or particular issue contained therein.
Rulemaking Authority Florida Statutes § 213.06(1), 213.22(3) FS. Law Implemented 213.22(1), (3) FS. History-New 5-27-82, Formerly 12-11.09.