Florida Regulations 12-6.005: Criteria for Qualified Representatives
Current as of: 2024 | Check for updates
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(1)(a) Any person who appears before the Department in any proceeding has the right, at his or her own expense, to be accompanied, represented, and advised by counsel or by other qualified representatives. For the purposes of this rule, “”counsel”” shall mean a member of the Florida Bar or a law student certified pursuant to Chapter 11 of the Rules Regulating The Florida Bar.
(b) A Certified Public Accountant holding a license to practice in Florida shall be deemed a qualified representative for purposes of this rule.
(c) Other qualified representatives of taxpayers include: general partners of a general or limited partnership, officers of a corporation, or an authorized regular employee of an individual, partnership or corporation who has actual knowledge of the controversy.
(d)1. Any individual qualified as a representative under this rule shall file a Power of Attorney and Declaration of Representative signed under penalty of perjury by the qualified representative and by the party being represented.
2. The form is the Power of Attorney and Declaration of Representative (Form DR-835), adopted and incorporated by reference in Fl. Admin. Code R. 12-6.0015
(e) Other individuals chosen by a taxpayer to represent the taxpayer may be qualified to appear before the Department, the Executive Director, or the Executive Director’s designees if the presiding officer of the proceeding is satisfied as to the qualifications of the individual seeking to qualify as a representative. In determining qualification to represent, the presiding officer shall satisfy himself or herself by reference to the provisions in the Uniform Rules of Procedure, Fl. Admin. Code R. 28-106.106 (Who May Appear; Criteria for Other Qualified Representatives).
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(1) FS. Law Implemented 213.053(3), 213.21(1) FS. History-New 5-27-82, Formerly 12-6.05, Amended 3-6-03.
Terms Used In Florida Regulations 12-6.005
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
(c) Other qualified representatives of taxpayers include: general partners of a general or limited partnership, officers of a corporation, or an authorized regular employee of an individual, partnership or corporation who has actual knowledge of the controversy.
(d)1. Any individual qualified as a representative under this rule shall file a Power of Attorney and Declaration of Representative signed under penalty of perjury by the qualified representative and by the party being represented.
2. The form is the Power of Attorney and Declaration of Representative (Form DR-835), adopted and incorporated by reference in Fl. Admin. Code R. 12-6.0015
(e) Other individuals chosen by a taxpayer to represent the taxpayer may be qualified to appear before the Department, the Executive Director, or the Executive Director’s designees if the presiding officer of the proceeding is satisfied as to the qualifications of the individual seeking to qualify as a representative. In determining qualification to represent, the presiding officer shall satisfy himself or herself by reference to the provisions in the Uniform Rules of Procedure, Fl. Admin. Code R. 28-106.106 (Who May Appear; Criteria for Other Qualified Representatives).
Rulemaking Authority Florida Statutes § 213.06(1), 213.21(1) FS. Law Implemented 213.053(3), 213.21(1) FS. History-New 5-27-82, Formerly 12-6.05, Amended 3-6-03.