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

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(b) If a protest is timely filed and thetaxpayer and the Department are unable toresolve the disputed issues, a Notice ofReconsideration (NOR) shall be issued. Theassessment will become a final assessmentfor purposes of Chapter 72, F.S., as of thedate of issuance on the NOR.(4) If at any time jeopardy conditionsexist, the Department may initiateenforcement action under the Department'sjeopardy procedures to enforce anassessment.(5) Procedures outlined in this sectionshall be for investigative purposes asspecified in Section 120.57(5), F.S.(Emphasis added).31. Rule 12-6.0033 is titled "Protest of AssessmentsIssued by the Department Regarding Tax Returns, Other RequiredFilings, and Billings." While it is replete with statements oflimitation such as the underscored provision above, the ruleappears to be self-contained. Failure to timely file a protestconstitutes a forfeiture of the right to "pursue review underthis section." The rule does not appear to reach beyond chapter12-6 to limit the authority of the Department's ExecutiveDirector to entertain an offer of compromise pursuant to section213.21(2)&(3) and chapter 12-13. It makes conceptual sense thatthe Executive Director's discretionary ability to compromise apenalty in accordance with the criteria set forth in rule 12-13.007 would stand apart from the more workaday informal protestand appeal procedure outlined in chapter 12-6.18
32. It is concluded that the Department erred in failingto at least consider Bell Industries' request for compromise ofthe amount owed. Bell Industries should be given an opportunityto submit a request for settlement or compromise pursuant torules 12-13.003 and 12-13.007. This recommendation does notpurport to make any statement as to the merits of the BellIndustries request.33. In summary, the evidence in this case established thatthe Department is entitled to levy upon the assets of BellIndustries in the amount of $23,800.41. However, the evidencealso established that the Department should have considered BellIndustries' request to settle or compromise the penaltyassessment.RECOMMENDATIONBased on the foregoing Findings of Fact and Conclusions ofLaw, it isRECOMMENDED that the Department of Revenue enter a finalorder finding that the $23,800.41 in the Wells Fargo Bankbelonging to Bell Industries is subject to the Notice of Intentto Levy that the Department of Revenue issued on March 5, 2012,in accordance with section 213.67, Florida Statutes, but thatthe levy should not occur until Bell Industries is provided areasonable period of time in which to submit a request for19
Page 1: STATE OF FLORIDADIVISION OF ADMINIS
Page 4 and 5: several months to get the systems i
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 16 and 17: 4. A statement of facts and a descr
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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