Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. CS for SB 826
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/05/2018           .                                

       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
   24  following:
   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
   28  year.
   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
   58  program.
   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
   72  agent;
   73         4. The Director of the Office of Insurance Regulation of
   74  the Financial Services Commission or his or her authorized
   75  agent;
   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
  104         date.