Senate Bill sb1104

    Florida Senate - 2002                                  SB 1104

    By Senator Sullivan





    22-816-02

  1                      A bill to be entitled

  2         An act relating to certified audits; amending

  3         ss. 213.053, 213.21, 213.285, F.S.; postponing

  4         the repeal of provisions relating to the

  5         certified audits project; providing an

  6         effective date.

  7

  8  Be It Enacted by the Legislature of the State of Florida:

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10         Section 1.  Paragraph (n) of subsection (7) of section

11  213.053, Florida Statutes, is amended to read:

12         213.053  Confidentiality and information sharing.--

13         (7)  Notwithstanding any other provision of this

14  section, the department may provide:

15         (n)  Information contained in returns, reports,

16  accounts, or declarations to the Board of Accountancy in

17  connection with a disciplinary proceeding conducted pursuant

18  to chapter 473 when related to a certified public accountant

19  participating in the certified audits project, or to the court

20  in connection with a civil proceeding brought by the

21  department relating to a claim for recovery of taxes due to

22  negligence on the part of a certified public accountant

23  participating in the certified audits project.  In any

24  judicial proceeding brought by the department, upon motion for

25  protective order, the court shall limit disclosure of tax

26  information when necessary to effectuate the purposes of this

27  section.  This paragraph is repealed on July 1, 2006 2002.

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29  Disclosure of information under this subsection shall be

30  pursuant to a written agreement between the executive director

31  and the agency.  Such agencies, governmental or

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    Florida Senate - 2002                                  SB 1104
    22-816-02




  1  nongovernmental, shall be bound by the same requirements of

  2  confidentiality as the Department of Revenue.  Breach of

  3  confidentiality is a misdemeanor of the first degree,

  4  punishable as provided by s. 775.082 or s. 775.083.

  5         Section 2.  Subsection (8) of section 213.21, Florida

  6  Statutes, is amended to read:

  7         213.21  Informal conferences; compromises.--

  8         (8)  In order to determine whether certified audits are

  9  an effective tool in the overall state tax collection effort,

10  the executive director of the department or the executive

11  director's designee shall settle or compromise penalty

12  liabilities of taxpayers who participate in the certified

13  audits project.  As further incentive for participating in the

14  program, the department shall abate the first $25,000 of any

15  interest liability and 25 percent of any interest due in

16  excess of the first $25,000. A settlement or compromise of

17  penalties or interest pursuant to this subsection shall not be

18  subject to the provisions of paragraph (3)(a), except for the

19  requirement relating to confidentiality of records.  The

20  department may consider an additional compromise of tax or

21  interest pursuant to the provisions of paragraph (3)(a).  This

22  subsection does not apply to any liability related to taxes

23  collected but not remitted to the department.  This subsection

24  is repealed on July 1, 2006 2002.

25         Section 3.  Subsection (2) of section 213.285, Florida

26  Statutes, is amended to read:

27         213.285  Certified audits.--

28         (2)(a)  The department is authorized to initiate a

29  certified audits project to further enhance tax compliance

30  reviews performed by qualified practitioners and to encourage

31  taxpayers to hire qualified practitioners at their own expense

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    Florida Senate - 2002                                  SB 1104
    22-816-02




  1  to review and report on their tax compliance.  The nature of

  2  certified audit work performed by qualified practitioners

  3  shall be agreed-upon procedures in which the department is the

  4  specified user of the resulting report.

  5         (b)  As an incentive for taxpayers to incur the costs

  6  of a certified audit, the department shall compromise

  7  penalties and abate interest due on any tax liabilities

  8  revealed by a certified audit as provided in s. 213.21.  This

  9  authority to compromise penalties or abate interest shall not

10  apply to any liability for taxes that were collected by the

11  participating taxpayer but that were not remitted to the

12  department.

13         (c)  The certified audits project is repealed on July

14  1, 2006 2002, or upon completion of the project as determined

15  by the department, whichever occurs first.

16         Section 4.  This act shall take effect July 1, 2002.

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19                          SENATE SUMMARY

20    Postpones from July 1, 2002, to July 1, 2006, the date of
      repeal of provisions relating to the certified audit
21    project authorized under s. 213.285(2), F.S.

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