(1) Prior to levying against the assets of a delinquent taxpayer for which a Notice of Freeze has been issued pursuant to Fl. Admin. Code R. 12-21.203, the Department will send the delinquent taxpayer, by certified or registered mail or hand-delivery, a Notice of Intent to Levy. Thirty days or more before the Department may levy, a Notice of Intent to Levy will be given in person or sent to the delinquent taxpayer’s last known address. The notice informs the delinquent taxpayer that the Department intends to levy on the frozen assets held by custodians, as specified in the Notice of Freeze already issued to such custodians.
    (2) The Notice of Intent to Levy explains to the delinquent taxpayer:
    (a) The provisions of Florida Statutes § 213.67, and this rule chapter regarding the levy and sale of property for collection of delinquent taxes, fees, surcharges, penalties, interest, administrative fees, and costs of collection;
    (b) The administrative and judicial appeals available to the delinquent taxpayer, including the procedures for pursuing such appeals; and,
    (c) Any alternatives available to the delinquent taxpayer that will prevent the proposed levy.
Rulemaking Authority Florida Statutes § 213.06(1). Law Implemented 213.67, 213.731, 443.1316 FS. History-New 6-16-93, Amended 3-31-99, 3-12-14.