Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. SB 826
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/10/2018           .                                

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