Florida 2023 Regular Session

Florida House Bill H0103 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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3	3	HB 103 2023
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7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb0103-00
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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to taxpayer delinquencies; amending s. 2
16	16	213.21, F.S.; requiring the Department of Revenue to 3
17	17	convene an informal conference regarding delinquencies 4
18	18	in the payment of tax, interest, or penalties; 5
19	19	specifying procedures for such informal conferences; 6
20	20	requiring the department to take no action during the 7
21	21	course of the informal conferencing; requiring the 8
22	22	department to compromise a taxpayer's liability for 9
23	23	certain taxes and interest under specified conditions; 10
24	24	creating a rebuttable presumption if a taxpayer does 11
25	25	not provide specified records requested by the 12
26	26	department; authorizing the department to set tle or 13
27	27	compromise certain penalties under specified 14
28	28	circumstances; amending s. 213.67, F.S.; requiring the 15
29	29	department to give notice of the amount of a 16
30	30	delinquency to attempt to informally resolve the 17
31	31	delinquency; specifying that the taxpayer must receive 18
32	32	assistance from the taxpayers' rights advocate; 19
33	33	requiring the department to issue a notice of intent 20
34	34	to garnish under specified circumstances; providing 21
35	35	form and contents of a notice of intent to garnish; 22
36	36	providing construction; conforming a cross -reference; 23
37	37	providing an effective date. 24
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40	40	HB 103 2023
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44	44	CODING: Words stricken are deletions; words underlined are additions.
45	45	hb0103-00
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	Be It Enacted by the Legislature of the State of Florida: 26
52	52	27
53	53	Section 1. Paragraph (a) of subsection (3) of section 28
54	54	213.21, Florida Statutes, is amended to read: 29
55	55	213.21 Informal conferences; compromises. — 30
56	56	(3)(a) If requested by a taxpayer, the department must 31
57	57	convene an informal conference to discuss a compromise of the 32
58	58	taxpayer's liability for any tax, interest, or penalty. The 33
59	59	department may request to review the taxpayer's expenses, 34
60	60	assets, and profit records for the period under dispute to 35
61	61	determine the legitimacy of the taxpayer's financial status. 36
62	62	From the time the taxpayer requests an informal conference until 37
63	63	the informal conference is concluded, the department must place 38
64	64	a hold on the account and may take no action, including issuing 39
65	65	a writ of garnishment, freezing of bank accounts, or assessing 40
66	66	additional penalties. A taxpayer's liability for any tax or 41
67	67	interest specified in s. 72.011(1) in excess of 25 percent of 42
68	68	the disputed tax amount shall may be compromised by the 43
69	69	department upon the grounds of doubt as to liability for or 44
70	70	collectibility of such tax or interest. A taxpayer's liability 45
71	71	for interest under any of the chapters specified in s. 72.011(1) 46
72	72	shall be settled or compromised in whole or in part when ever or 47
73	73	to the extent that the department determines that the delay in 48
74	74	the determination of the amount due is attributable to the 49
75	75	action or inaction of the department. A taxpayer's liability for 50
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77	77	HB 103 2023
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79	79
80	80
81	81	CODING: Words stricken are deletions; words underlined are additions.
82	82	hb0103-00
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	penalties under any of the chapters specified in s. 72.011(1) 51
89	89	may be settled or compromised if it is determined by the 52
90	90	department that the noncompliance is due to reasonable cause and 53
91	91	not to willful negligence, willful neglect, or fraud. If the 54
92	92	taxpayer does not provide adequate records as requested by the 55
93	93	department, a rebuttable presumption is created that a 56
94	94	taxpayer's noncompliance is due to willful negligence, willful 57
95	95	neglect, or fraud. A taxpayer's liability for penalties under 58
96	96	any of the chapters specified in s. 72.011(1), up to 25 percent 59
97	97	of the tax, may be se ttled or compromised if the department 60
98	98	determines that reasonable cause exists and that penalties in 61
99	99	excess of 25 percent of the disputed tax amount were compromised 62
100	100	because the noncompliance was not due to willful negligence, 63
101	101	willful neglect, or fraud. The facts and circumstances are 64
102	102	subject to de novo review to determine the existence of 65
103	103	reasonable cause in any administrative proceeding or judicial 66
104	104	action challenging an assessment of penalty under any of the 67
105	105	chapters specified in s. 72.011(1). A taxpayer who establishes 68
106	106	reasonable reliance on the written advice issued by the 69
107	107	department to the taxpayer will be deemed to have shown 70
108	108	reasonable cause for the noncompliance. In addition, a 71
109	109	taxpayer's liability for penalties under any of the chapters 72
110	110	specified in s. 72.011(1) in excess of 25 percent of the tax 73
111	111	shall be settled or compromised if the department determines 74
112	112	that the noncompliance is due to reasonable cause and not to 75
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114	114	HB 103 2023
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118	118	CODING: Words stricken are deletions; words underlined are additions.
119	119	hb0103-00
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121	121	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125	125	willful negligence, willful neglect, or fraud. The department 76
126	126	shall maintain records of all compromises, and the records shall 77
127	127	state the basis for the compromise. The records of compromise 78
128	128	under this paragraph shall not be subject to disclosure pursuant 79
129	129	to s. 119.07(1) and shall be considered confidential information 80
130	130	governed by the provis ions of s. 213.053. 81
131	131	Section 2. Subsections (1), (2), and (3) of section 82
132	132	213.67, Florida Statutes, are amended to read: 83
133	133	213.67 Garnishment. — 84
134	134	(1)(a) If a person is delinquent in the payment of any 85
135	135	taxes, penalties, and interest owed to the departmen t, the 86
136	136	executive director or his or her designee must may give notice 87
137	137	of the amount of such delinquency by registered mail , by 88
138	138	personal service, or by electronic means, including, but not 89
139	139	limited to, facsimile transmissions, electronic data 90
140	140	interchange, or use of the Internet, to the taxpayer to attempt 91
141	141	to informally resolve the delinquency using the procedures in s. 92
142	142	213.21. Upon request, the taxpayer must receive assistance from 93
143	143	the taxpayers' rights advocate. 94
144	144	(b) If the taxpayer fails to request an info rmal 95
145	145	conference within 30 days after receiving the notice identifying 96
146	146	the amount of the delinquency under paragraph (a) or if the 97
147	147	taxpayer fails to pay the amount agreed upon in a closing 98
148	148	agreement, and before the department may initiate a garnishment 99
149	149	action, the department must issue to the delinquent taxpayer and 100
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151	151	HB 103 2023
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155	155	CODING: Words stricken are deletions; words underlined are additions.
156	156	hb0103-00
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158	158	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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160	160
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162	162	all persons having in their possession or under their control 101
163	163	any credits or personal property, exclusive of wages, belonging 102
164	164	to the delinquent taxpayer, or owing any debts to such 103
165	165	delinquent taxpayer at the time of receipt by them , a written 104
166	166	notice of intent to garnish. The notice must: 105
167	167	1. Be printed in a font size no smaller than 14 -point; 106
168	168	2. Be titled "Notice of Intent to Garnish"; 107
169	169	3. Explain the process involved in a garnishment action; 108
170	170	and 109
171	171	4. Provide a timeframe, which may not be sooner than 45 110
172	172	days from the date printed on the notice of intent to garnish, 111
173	173	to grant the taxpayer time to respond to the of such notice. 112
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175	175	This paragraph does not limit or prevent the department from 114
176	176	using the procedures in s. 213.21. 115
177	177	(c) Thereafter, Any person who has received a notice of 116
178	178	intent to garnish been notified may not transfer or make any 117
179	179	other disposition of such credits, other personal property, or 118
180	180	debts until the executive director or his or her designee 119
181	181	consents to a transfer or disposition or until 60 days after the 120
182	182	receipt of the such notice of intent to garnish . However, the 121
183	183	credits, other personal property, or debts that exceed the 122
184	184	delinquent amount stipulated in the notice are not subject to 123
185	185	this section, wherever held, if the taxpayer does not have a 124
186	186	prior history of tax delinquencies. If during the effective 125
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188	188	HB 103 2023
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192	192	CODING: Words stricken are deletions; words underlined are additions.
193	193	hb0103-00
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195	195	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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197	197
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199	199	period of the notice of intent to garnish to withhold, any 126
200	200	person so notified makes a ny transfer or disposition of the 127
201	201	property or debts required to be withheld under this section, he 128
202	202	or she is liable to the state for any indebtedness owed to the 129
203	203	department by the person with respect to whose obligation the 130
204	204	notice was given to the extent o f the value of the property or 131
205	205	the amount of the debts thus transferred or paid if, solely by 132
206	206	reason of such transfer or disposition, the state is unable to 133
207	207	recover the indebtedness of the person with respect to whose 134
208	208	obligation the notice was given. If th e delinquent taxpayer 135
209	209	contests the intended levy in circuit court or under chapter 136
210	210	120, the notice under this section remains effective until that 137
211	211	final resolution of the contest. Any financial institution 138
212	212	receiving such notice will maintain a right of set off for any 139
213	213	transaction involving a debit card occurring on or before the 140
214	214	date of receipt of such notice. 141
215	215	(2) All persons who have received a notice of intent to 142
216	216	garnish under paragraph (1)(b) been notified must, within 5 days 143
217	217	after receipt of the notice , advise the executive director or 144
218	218	his or her designee of the credits, other personal property, or 145
219	219	debts in their possession, under their control, or owing them, 146
220	220	and must advise the executive director or designee within 5 days 147
221	221	after coming into possession or control of any subsequent 148
222	222	credits, personal property, or debts owed during the time 149
223	223	prescribed by the notice. Any such person coming into possession 150
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225	225	HB 103 2023
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229	229	CODING: Words stricken are deletions; words underlined are additions.
230	230	hb0103-00
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232	232	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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236	236	or control of such subsequent credits, personal property, or 151
237	237	debts may not transfer or dispose of them d uring the time 152
238	238	prescribed by the notice or before the department consents to a 153
239	239	transfer. 154
240	240	(3) During the last 30 days of the 60 -day period set forth 155
241	241	in paragraph (1)(c) subsection (1), the executive director or 156
242	242	his or her designee may levy upon such credi ts, other personal 157
243	243	property, or debts. The levy must be accomplished by delivery of 158
244	244	a notice of levy by registered mail, upon receipt of which the 159
245	245	person possessing the credits, other personal property, or debts 160
246	246	shall transfer them to the department or pay to the department 161
247	247	the amount owed to the delinquent taxpayer. 162
248	248	Section 3. This act shall take effect July 1, 2023. 163