Bell Industries, Inc. vs. Department of Revenue - Florida Sales Tax ...

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4. A statement of facts and a descriptionof any additional information not previouslyavailable that supports the list of unagreeditems;5. A statement explaining the law or otherauthority on which the taxpayer’s positionis based;6. A copy of the assessment;7. A statement whether oral presentationand argument are requested.(b)1. If the protest does not contain thisrequired information, the taxpayer will benotified in writing by the office issuingthe assessment that the required informationmust be submitted within 15 consecutivecalendar days. Within this 15 consecutivecalendar day period, the taxpayer may submita request in writing to the office issuingthe assessment for an additional 15consecutive calendar days within which tosubmit this required information. Within a15 consecutive calendar day extensionperiod, the taxpayer may submit a request inwriting to the office issuing the assessmentfor an additional 15 consecutive calendarday extension within which to submit thisrequired information.2. Failure to submit this information or torequest an additional 15 consecutivecalendar day extension within either theoriginal 15 consecutive calendar day periodor an additional 15 consecutive calendar dayextension period shall result in issuance ofa written dismissal of the protest andforfeiture of the taxpayer's right to theproceedings provided by this rule.3. If the taxpayer either fails to submitthe required information or fails to requestan extension of time within which to submitthe required information, the assessment16
shall become a final assessment for purposesof Chapter 72, F.S., on the later of:a. The date a 15-consecutive calendar dayperiod expires pursuant to this rule; orb. The expiration of 20 consecutivecalendar days after the date of issuance onthe assessment.(3)(a)1. Upon receipt of a complete, timelyfiled written protest, the office thatissued the assessment will review theprotest and initiate an attempt to resolvethe issues. The office that issued theassessment may require the officeoriginating the assessment to provide awritten explanation, report, or narrativesetting forth the basis for the assessment.A copy of any explanation, report, ornarrative provided by the originating officepursuant to this sub-paragraph shall begiven to the taxpayer, if such document isdisclosable pursuant to applicable law.2. If a resolution is not achieved, theprotest will be forwarded to TechnicalAssistance and Dispute Resolution.Technical Assistance and Dispute Resolutionwill review the protest and may require theoffice originating the assessment to providea written explanation, report, or narrativesetting forth the basis for the assessment.A copy of any explanation, report, ornarrative provided by the originating officepursuant to this sub-paragraph shall begiven to the taxpayer, if such document isdisclosable pursuant to applicable law. Ifrequested by the taxpayer, an opportunityfor submission of additional information andan oral conference will be provided.Conferences are conducted informally inTallahassee, Florida, and no transcript ofthe proceedings will be made by theDepartment.17
Page 1: STATE OF FLORIDADIVISION OF ADMINIS
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Page 6 and 7: 12. On March 15, 2012, Wells Fargo
Page 8 and 9: enforceable for 20 years after the
Page 10 and 11: appropriate or when requested by th
Page 12 and 13: 29. Florida Administrative Code Cha
Page 14 and 15: 30. Rule 12-6.0033 provides:(1)(a)
Page 18 and 19: (b) If a protest is timely filed an
Page 20 and 21: settlement or compromise pursuant t
Page 22 and 23: 2. The materiality of the tax defic
Page 24 and 25: (a) That the taxpayer sought timely
Page 26 and 27: does not apply when the taxpayer is

Bell Industries, Inc. vs. Department of Revenue - Florida Sales Tax ...

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