Florida Senate - 2018                              CS for SB 826
       By the Committee on Governmental Oversight and Accountability;
       and Senator Hukill
       585-01961-18                                           2018826c1
    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
   45  following:
   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
   49  year.
   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
   55  problem.
   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
   80  program.
   81         Section 3. This act shall take effect July 1, 2018.