Fla. Admin. Code R. 12-16.003

Current through Reg. 50, No. 217; November 5, 2024
Section 12-16.003 - Form of Consent Agreements
(1) Consent agreements executed under this chapter shall specify the:
(a) Taxpayer's name, federal employer identification or social security number, mailing address, and case number and business partner number, if applicable;
(b) Type of tax or taxes, and the period(s) covered;
(c) Date of expiration of the consent agreement; and,
(d) Consent agreement number.
(2) The Department prescribes Form DR-872, Consent to Extend the Time to Issue an Assessment or to File a Claim for Refund, (January 2017, hereby incorporated by reference, effective 1/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-08952), as the form to be used for the purposes of this chapter. A copy of this form may be obtained, without cost, by one or more of the following methods:
1) downloading the form from the Department's website at www.floridarevenue.com/forms; or,
2) calling the Department at 1(850)488-6200, Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue Service Center; or,
4) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY). The Department will provide this form to the taxpayer with the information specified in subsection (1) of this rule already entered on the form.

Fla. Admin. Code Ann. R. 12-16.003

Rulemaking Authority 213.06(1), 213.23(2) FS. Law Implemented 213.23 FS.

New 12-28-88, Amended 3-16-93, 12-2-03, 1-25-12, Amended by Florida Register Volume 41, Number 249, December 29, 2015 effective 1/11/2016, Amended by Florida Register Volume 44, Number 002, January 3, 2018 effective 1/17/2018.

New 12-28-88, Amended 3-16-93, 12-2-03, 1-25-12, 1-11-16, 1-17-18.