Florida Regulations 12-17.009: Agreements in Default
Current as of: 2024 | Check for updates
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(1) A taxpayer who fails to comply with the terms of a stipulated time payment agreement will be held in default.
(2) In the absence of jeopardy, as provided in Florida Statutes § 213.732, before holding a taxpayer in default of a stipulated time payment agreement, the Department will notify the taxpayer in writing of the failure to meet the terms of the agreement and provide the taxpayer the opportunity to present evidence of compliance with the current agreement.
(a) If the taxpayer fails to present evidence of compliance within 15 consecutive calendar days of the date on the notification from the Department, the taxpayer will be held in default of the terms of the agreement.
(b) If the taxpayer is held in default by the Department, the taxpayer will have an additional 15 consecutive calendar days after the date the Department notifies the taxpayer to request that the Department reconsider and to submit written proof that there are “”reasonable cause”” grounds for not holding the agreement in default, pursuant to the “”reasonable cause”” provisions in Florida Statutes § 213.21 and Fl. Admin. Code R. 12-13.007
(c) If the taxpayer does not establish “”reasonable cause”” within the 15 consecutive calendar day period, the Department’s decision that the taxpayer is in default of the terms of the agreement becomes final.
(3) Any outstanding liabilities that remain due at the time a taxpayer is held in default of the terms of a stipulated time payment agreement are immediately due and payable.
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(5) FS. Law Implemented 213.21(2), (4), 213.24(3), 213.27, 213.67, 213.69, 213.692, 443.1316 FS. History-New 10-4-89, Amended 4-29-03, 3-12-14.
Terms Used In Florida Regulations 12-17.009
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
(a) If the taxpayer fails to present evidence of compliance within 15 consecutive calendar days of the date on the notification from the Department, the taxpayer will be held in default of the terms of the agreement.
(b) If the taxpayer is held in default by the Department, the taxpayer will have an additional 15 consecutive calendar days after the date the Department notifies the taxpayer to request that the Department reconsider and to submit written proof that there are “”reasonable cause”” grounds for not holding the agreement in default, pursuant to the “”reasonable cause”” provisions in Florida Statutes § 213.21 and Fl. Admin. Code R. 12-13.007
(c) If the taxpayer does not establish “”reasonable cause”” within the 15 consecutive calendar day period, the Department’s decision that the taxpayer is in default of the terms of the agreement becomes final.
(3) Any outstanding liabilities that remain due at the time a taxpayer is held in default of the terms of a stipulated time payment agreement are immediately due and payable.
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(5) FS. Law Implemented 213.21(2), (4), 213.24(3), 213.27, 213.67, 213.69, 213.692, 443.1316 FS. History-New 10-4-89, Amended 4-29-03, 3-12-14.