(1)(a) After issuance of a delinquency notice or billing by the Department, the taxpayer may request a conference if an assessment has not been issued. A request for a conference shall be made by mailing, telephoning, or faxing the request directly to the address, telephone number, or fax number of the office designated on the delinquency notice or billing within 20 consecutive calendar days of the date of issuance on the delinquency notice or billing. In order for the taxpayer’s request to be considered timely, the request must be postmarked, telephoned, or faxed within 20 consecutive calendar days from the date of issuance on the delinquency notice or billing.
    (b) Requests postmarked, telephoned, or faxed more than 20 consecutive calendar days after the date of issuance on the delinquency notice or billing will be deemed late filed and shall result in forfeiture of the taxpayer’s rights to such conference, unless the taxpayer has timely secured a written extension of time within which to file a request for a conference.
    (2)(a) A taxpayer may request an extension of time in which to request a conference pursuant to subsection (1) if the request for an extension is received by the office designated on the delinquency notice or billing prior to the expiration of the period within which a conference must be requested. Each extension of time will be for 30 consecutive calendar days. Within a 30 consecutive calendar day extension period, the taxpayer may submit a request in writing to the office address or fax number designated on the delinquency notice or billing for an additional 30 consecutive calendar day extension within which to request a conference.
    (b) Failure to mail, telephone, or fax a request for a conference within the 30 consecutive calendar day extension period, or failure to contact the Department, or failure to request an additional 30 consecutive calendar day extension within a pending extension period, shall result in forfeiture of the taxpayer’s rights to such conference.
    (3) If a conference is requested, it will be held at the earliest convenience of both the taxpayer and the Department, but it will not be held more than 40 consecutive calendar days after the date of issuance on the delinquency notice or billing, unless specifically agreed to in writing by the Department.
    (4) If an agreement is not reached as a result of the conference, or if no request is made for a conference, or if a request is not timely made for a conference, an assessment will be issued, and the taxpayer may file a protest under the procedures provided in Fl. Admin. Code R. 12-6.0033
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(1) FS. Law Implemented 72.011(2), 213.21(1) FS. History-New 7-1-88, Amended 8-10-92, 3-6-03.