Florida Senate - 2018 COMMITTEE AMENDMENT
Bill No. CS for SB 826
Senate . House
Comm: RCS .
Appropriations Subcommittee on Finance and Tax (Hukill)
recommended the following:
1 Senate Amendment (with title amendment)
3 Delete lines 26 - 80
4 and insert:
5 the general supervision of the executive director for
6 administrative purposes. The taxpayers’ rights advocate must
7 report to the Chief Inspector General and may be removed from
8 office only by the Chief Inspector General
shall be appointed by
9 and report to the executive director of the department. The
10 responsibilities of the taxpayers’ rights advocate include, but
11 are not limited to, the following:
12 (a) Facilitating the resolution of taxpayer complaints and
13 problems which have not been resolved through normal
14 administrative channels within the department, including any
15 taxpayer complaints regarding unsatisfactory treatment of
16 taxpayers by employees of the department.
17 (b) Issuing a stay action on behalf of a taxpayer who has
18 suffered or is about to suffer irreparable loss as a result of
19 action by the department.
20 (c) On or before January 1 of each year, the taxpayers’
21 rights advocate shall furnish to the Governor, the President of
22 the Senate, the Speaker of the House of Representatives, and the
23 Chief Inspector General a report that must include the
25 1. The objectives of the taxpayers’ rights advocate for the
26 upcoming fiscal year.
27 2. The number of complaints filed in the previous fiscal
29 3. A summary of resolutions or outstanding issues from the
30 previous fiscal year report.
31 4. A summary of the most common problems encountered by
32 taxpayers, including a description of the nature of the
33 problems, and the number of complaints for each such problem.
34 5. The initiatives the taxpayers’ rights advocate has taken
35 or is planning to take to improve taxpayer services and the
36 department’s responsiveness.
37 6. Recommendations for administrative or legislative action
38 as appropriate to resolve problems encountered by taxpayers.
39 7. Other information as the taxpayers’ rights advocate may
40 deem advisable.
42 The report must contain a complete and substantive analysis in
43 addition to statistical information.
44 Section 2. Subsection (1) of section 213.018, Florida
45 Statutes, is amended to read:
46 213.018 Taxpayer problem resolution program; taxpayer
47 assistance orders.—A taxpayer problem resolution program shall
48 be available to taxpayers to facilitate the prompt review and
49 resolution of taxpayer complaints and problems which have not
50 been addressed or remedied through normal administrative
51 proceedings or operational procedures and to assure that
52 taxpayer rights are safeguarded and protected during tax
53 determination and collection processes.
54 (1) The Chief Inspector General shall appoint a taxpayers’
55 rights advocate, and the executive director of the Department of
56 Revenue shall designate a taxpayers’ rights advocate and
57 adequate staff to administer the taxpayer problem resolution
59 Section 3. Paragraph (a) of subsection (7) of section
60 213.053, Florida Statutes, is amended to read:
61 213.053 Confidentiality and information sharing.—
62 (7)(a) Any information received by the Department of
63 Revenue in connection with the administration of taxes,
64 including, but not limited to, information contained in returns,
65 reports, accounts, or declarations filed by persons subject to
66 tax, shall be made available to the following in performance of
67 their official duties:
68 1. The Auditor General or his or her authorized agent;
69 2. The director of the Office of Program Policy Analysis
70 and Government Accountability or his or her authorized agent;
71 3. The Chief Financial Officer or his or her authorized
73 4. The Director of the Office of Insurance Regulation of
74 the Financial Services Commission or his or her authorized
76 5. A property appraiser or tax collector or their
77 authorized agents pursuant to s. 195.084(1);
78 6. Designated employees of the Department of Education
79 solely for determination of each school district’s price level
80 index pursuant to s. 1011.62(2); and
81 7. The executive director of the Department of Economic
82 Opportunity or his or her authorized agent; and
83 8. The taxpayers’ rights advocate or his or her authorized
84 agent pursuant to s. 20.21(3).
85 Section 4. The person who serves as the taxpayers’ rights
86 advocate as of the effective date of this act shall continue to
87 serve in that capacity until such person voluntarily leaves the
88 position or is removed by the Chief Inspector General.
90 ================= T I T L E A M E N D M E N T ================
91 And the title is amended as follows:
92 Delete line 15
93 and insert:
94 changes made by the act; amending s. 213.053, F.S.;
95 requiring that information received by the department
96 in connection with the administration of taxes be made
97 available to the taxpayers’ rights advocate or his or
98 her authorized agent in the performance of their
99 official duties; providing that the person who serves
100 as the taxpayers’ rights advocate as of a certain date
101 shall continue to serve in such capacity until he or
102 she voluntarily leaves the position or is removed by
103 the Chief Inspector General; providing an effective