Florida Senate - 2018                                     SB 826
       By Senator Hukill
       14-00745-18                                            2018826__
    1                        A bill to be entitled                      
    2         An act relating to the taxpayers’ rights advocate;
    3         amending s. 20.21, F.S.; revising the supervisory
    4         authority over the taxpayers’ rights advocate within
    5         the Department of Revenue; providing that the
    6         taxpayers’ rights advocate may be removed from office
    7         only by the Chief Inspector General for cause;
    8         requiring the taxpayers’ rights advocate to furnish an
    9         annual report to the Governor, the Legislature, and
   10         the Chief Inspector General by a specified date;
   11         providing requirements for the report; providing an
   12         effective date.
   14  Be It Enacted by the Legislature of the State of Florida:
   16         Section 1. Subsection (3) of section 20.21, Florida
   17  Statutes, is amended to read:
   18         20.21 Department of Revenue.—There is created a Department
   19  of Revenue.
   20         (3) The position of taxpayers’ rights advocate is created
   21  within the Department of Revenue. The taxpayers’ rights advocate
   22  is under the general supervision of the agency head for
   23  administrative purposes, but must report to the Chief Inspector
   24  General and may be removed from office only by the Chief
   25  Inspector General for cause shall be appointed by and report to
   26  the executive director of the department. The responsibilities
   27  of the taxpayers’ rights advocate include, but are not limited
   28  to, the following:
   29         (a) Facilitating the resolution of taxpayer complaints and
   30  problems which have not been resolved through normal
   31  administrative channels within the department, including any
   32  taxpayer complaints regarding unsatisfactory treatment of
   33  taxpayers by employees of the department.
   34         (b) Issuing a stay action on behalf of a taxpayer who has
   35  suffered or is about to suffer irreparable loss as a result of
   36  action by the department.
   37         (c) On or before January 1 of each year, the taxpayers’
   38  rights advocate shall furnish to the Governor, the President of
   39  the Senate, the Speaker of the House of Representatives, and the
   40  Chief Inspector General a report that must include the
   41  following:
   42         1. The objectives of the taxpayers’ rights advocate for the
   43  upcoming fiscal year.
   44         2. The number of complaints filed in the previous fiscal
   45  year.
   46         3. A summary of resolutions or outstanding issues from the
   47  previous fiscal year report.
   48         4. A summary of the most serious problems encountered by
   49  taxpayers, including a description of the nature of the
   50  problems, and the number of complaints for each such serious
   51  problem.
   52         5. The initiatives the taxpayers’ rights advocate has taken
   53  or is planning to take to improve taxpayer services and the
   54  department’s responsiveness.
   55         6. Recommendations for administrative or legislative action
   56  as appropriate to resolve problems encountered by taxpayers.
   57         7. Other information as the taxpayers’ rights advocate may
   58  deem advisable.
   60  The report must contain a complete and substantive analysis in
   61  addition to statistical information.
   62         Section 2. This act shall take effect July 1, 2018.