HOUSE AMENDMENT Bill No. HB 1879
1	CHAMBER ACTION
2	Senate House
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12	Representative Brummer offered the following:
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14	Amendment (with directory and title amendments)
15	Between line(s) 1976 & 1977, insert:
16	(7) Notwithstanding any other provision of this section,
17	the department may provide:
18	(n) Information contained in returns, reports, accounts,
19	or declarations to the Board of Accountancy in connection with a
20	disciplinary proceeding conducted pursuant to chapter 473 when
21	related to a certified public accountant participating in the
22	certified audits project, or to the court in connection with a
23	civil proceeding brought by the department relating to a claim
24	for recovery of taxes due to negligence on the part of a
25	certified public accountant participating in the certified
26	audits project. In any judicial proceeding brought by the
27	department, upon motion for protective order, the court shall
28	limit disclosure of tax information when necessary to effectuate
29	the purposes of this section. This paragraph is repealed on July
30	1, 2006.
31	Section 45. Subsection (8) of section 213.21, Florida
32	Statutes, is amended to read:
33	213.21 Informal conferences; compromises.--
34	(8) In order to determine whether certified audits are an
35	effective tool in the overall state tax collection effort, the
36	executive director of the department or the executive director's
37	designee shall settle or compromise penalty liabilities of
38	taxpayers who participate in the certified audits project. As
39	further incentive for participating in the program, the
40	department shall abate the first $25,000 of any interest
41	liability and 25 percent of any interest due in excess of the
42	first $25,000. A settlement or compromise of penalties or
43	interest pursuant to this subsection shall not be subject to the
44	provisions of paragraph (3)(a), except for the requirement
45	relating to confidentiality of records. The department may
46	consider an additional compromise of tax or interest pursuant to
47	the provisions of paragraph (3)(a). This subsection does not
48	apply to any liability related to taxes collected but not
49	remitted to the department. This subsection is repealed on July
50	1, 2006.
51	Section 4. Subsection (2) of section 213.285, Florida
52	Statutes, is amended to read:
53	213.285 Certified audits.--
54	(2)(a) The department is authorized to initiate a
55	certified audits project to further enhance tax compliance
56	reviews performed by qualified practitioners and to encourage
57	taxpayers to hire qualified practitioners at their own expense
58	to review and report on their tax compliance. The nature of
59	certified audit work performed by qualified practitioners shall
60	be agreed-upon procedures in which the department is the
61	specified user of the resulting report.
62	(b) As an incentive for taxpayers to incur the costs of a
63	certified audit, the department shall compromise penalties and
64	abate interest due on any tax liabilities revealed by a
65	certified audit as provided in s. 213.21. This authority to
66	compromise penalties or abate interest shall not apply to any
67	liability for taxes that were collected by the participating
68	taxpayer but that were not remitted to the department.
69	(c) The certified audits project is repealed on July 1,
70	2006, or upon completion of the project as determined by the
71	department, whichever occurs first.
72	============= D I R E C T O R Y A M E N D M E N T =============
73	Remove line(s) 1936-1937, and insert:
74	Section 44. Subsection (6) and paragraph (n) of subsection
75	(7) of section 213.053, Florida Statutes, are amended to read:
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77	================= T I T L E A M E N D M E N T =================
78	Remove line(s) 90-93, and insert:
79	Government Accountability; amending s. 196.101, F.S.; deleting
80	references to the Office of Program Policy Analysis and
81	Government Accountability and the director of the office;
82	amending s. 213.053, F.S.; deleting references to the Office of
83	Program Policy Analysis and Government Accountability and the
84	director of the office; removing repeal of provisions relating
85	to confidentiality of certain information in disciplinary
86	proceedings; amending s. 213.21, F.S.; removing repeal of
87	provisions relating to incentives for participation in a
88	certified audits project; amending s. 213.285, F.S.; removing
89	repeal of provisions relating to a certified audits project;
90	repealing s. 215.44(6), F.S.,