HOUSE AMENDMENT Bill No. HB 1935
1	CHAMBER ACTION
2	Senate House
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12	Representative Kallinger offered the following:
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14	Amendment
15	Remove line(s) 80-143, and insert:
16	(4) A taxpayer may participate in the amnesty program or
17	the certified audits program authorized by s. 213.285, Florida
18	Statutes, whether or not the taxpayer is under audit, inquiry,
19	examination, or civil investigation initiated by the Department
20	of Revenue, regardless of whether the amount due is included in
21	a proposed assessment or an assessment, bill, notice, or demand
22	for payment issued by the Department of Revenue, and without
23	regard to whether the amount due is subject to a pending
24	administrative or judicial proceeding. If any of the
25	circumstances set forth in this subsection apply, the taxpayer
26	shall be required to pay the full amount of the tax due and 75
27	percent of the amount of interest due. A taxpayer that is
28	participating in the certified audits program authorized by s.
29	213.285, Florida Statutes, shall be eligible for the interest
30	and penalty compromises authorized by either the amnesty program
31	or the certified audits program, but not both.
32	(5) If the circumstances set forth in subsection (4) do
33	not apply and the initial contact with the Department of Revenue
34	is made by the taxpayer pursuant to the amnesty program, the
35	taxpayer shall be required to pay the full amount of the tax due
36	and 50 percent of the amount of interest due.
37	(6) No penalties shall be imposed on any tax paid pursuant
38	to the amnesty program, and the Department of Revenue shall not
39	initiate a criminal investigation against or refer for
40	prosecution any taxpayer participating in the amnesty program
41	with respect to the failure to timely pay the tax disclosed in
42	the amnesty program.
43	(7) Participation in the amnesty program shall be
44	conditioned upon the taxpayer’s express waiver of rights to
45	contest taxes being reported pursuant to the amnesty program. If
46	the taxes reported pursuant to the amnesty program are the
47	subject of a pending informal protest under s. 213.21, Florida
48	Statutes, or of administrative or judicial proceedings that have
49	not become final as of the date payment of the taxes is made
50	pursuant to the amnesty program, participation in the amnesty
51	program is conditioned upon the taxpayer’s withdrawal of such
52	informal protest or dismissal of such administrative or judicial
53	proceeding. Participation in the amnesty program shall also be
54	conditioned upon the taxpayer’s express agreement to waive any
55	right to claim a refund or to protest or initiate an
56	administrative or judicial proceeding to review any denial of a
57	refund claim for any refund of tax or interest paid under the
58	amnesty program except as provided in this subsection. No refund
59	may be made of any penalty or interest paid prior to July 1,
60	2003. Any credit or refund of tax or interest paid as a result
61	of participation in the amnesty program shall be strictly
62	limited to amounts determined by the Department of Revenue to
63	have been paid in error.
64	(8) A taxpayer that has been placed on notice that the
65	taxpayer is under criminal investigation, or is under
66	indictment, information, or prosecution regarding a revenue law
67	of this state shall not be eligible to participate in the
68	amnesty program. A taxpayer that has been convicted of a crime
69	regarding a revenue law of this state shall not be eligible to
70	participate in the amnesty program.
71	(9) With or without an audit, the Department of Revenue is
72	authorized to issue a notice or demand for payment with respect
73	to any tax or interest that it determines to be due with any
74	return filed under the tax amnesty program, and such notice and
75	demand shall be prima facie correct in any administrative,
76	judicial, or quasi-judicial proceeding.
77	(10) The Department of Revenue may, on the basis of fraud,
78	misrepresentation, or mutual mistake of fact, rescind a grant of
79	amnesty. Any taxpayer that files under the amnesty program or
80	the certified audits program authorized by s. 213.285, Florida
81	Statutes, false or fraudulent returns, forms, or documentation
82	or attempts