Florida Senate - 2018 CS for SB 826
By the Committee on Governmental Oversight and Accountability;
and Senator Hukill
1 A bill to be entitled
2 An act relating to the taxpayers’ rights advocate;
3 amending s. 20.21, F.S.; providing for the appointment
4 of the taxpayers’ rights advocate within the
5 Department of Revenue by the Chief Inspector General
6 rather than by the department’s executive director;
7 revising the supervisory authority over the taxpayers’
8 rights advocate; providing that the taxpayers’ rights
9 advocate may be removed from office only by the Chief
10 Inspector General; requiring the taxpayers’ rights
11 advocate to furnish an annual report to the Governor,
12 the Legislature, and the Chief Inspector General by a
13 specified date; providing requirements for the report;
14 amending s. 213.018, F.S.; conforming a provision to
15 changes made by the act; providing an effective date.
17 Be It Enacted by the Legislature of the State of Florida:
19 Section 1. Subsection (3) of section 20.21, Florida
20 Statutes, is amended to read:
21 20.21 Department of Revenue.—There is created a Department
22 of Revenue.
23 (3) The position of taxpayers’ rights advocate is created
24 within the Department of Revenue. The taxpayers’ rights advocate
25 shall be appointed by the Chief Inspector General but is under
26 the general supervision of the agency head for administrative
27 purposes. The taxpayers’ rights advocate must report to the
28 Chief Inspector General and may be removed from office only by
29 the Chief Inspector General
shall be appointed by and report to
30 the executive director of the department. The responsibilities
31 of the taxpayers’ rights advocate include, but are not limited
32 to, the following:
33 (a) Facilitating the resolution of taxpayer complaints and
34 problems which have not been resolved through normal
35 administrative channels within the department, including any
36 taxpayer complaints regarding unsatisfactory treatment of
37 taxpayers by employees of the department.
38 (b) Issuing a stay action on behalf of a taxpayer who has
39 suffered or is about to suffer irreparable loss as a result of
40 action by the department.
41 (c) On or before January 1 of each year, the taxpayers’
42 rights advocate shall furnish to the Governor, the President of
43 the Senate, the Speaker of the House of Representatives, and the
44 Chief Inspector General a report that must include the
46 1. The objectives of the taxpayers’ rights advocate for the
47 upcoming fiscal year.
48 2. The number of complaints filed in the previous fiscal
50 3. A summary of resolutions or outstanding issues from the
51 previous fiscal year report.
52 4. A summary of the most serious problems encountered by
53 taxpayers, including a description of the nature of the
54 problems, and the number of complaints for each such serious
56 5. The initiatives the taxpayers’ rights advocate has taken
57 or is planning to take to improve taxpayer services and the
58 department’s responsiveness.
59 6. Recommendations for administrative or legislative action
60 as appropriate to resolve problems encountered by taxpayers.
61 7. Other information as the taxpayers’ rights advocate may
62 deem advisable.
64 The report must contain a complete and substantive analysis in
65 addition to statistical information.
66 Section 2. Subsection (1) of section 213.018, Florida
67 Statutes, is amended to read:
68 213.018 Taxpayer problem resolution program; taxpayer
69 assistance orders.—A taxpayer problem resolution program shall
70 be available to taxpayers to facilitate the prompt review and
71 resolution of taxpayer complaints and problems which have not
72 been addressed or remedied through normal administrative
73 proceedings or operational procedures and to assure that
74 taxpayer rights are safeguarded and protected during tax
75 determination and collection processes.
76 (1) The Chief Inspector General shall appoint a taxpayers’
77 rights advocate, and the executive director of the Department of
78 Revenue shall designate a taxpayers’ rights advocate and
79 adequate staff to administer the taxpayer problem resolution
81 Section 3. This act shall take effect July 1, 2018.