Senate Bill sb2842

    Florida Senate - 2003                                  SB 2842

    By Senator Haridopolos





    26-2198-03

  1                      A bill to be entitled

  2         An act relating to state revenue laws; amending

  3         s. 213.053, F.S., relating to confidentiality

  4         and information sharing; deleting a scheduled

  5         repeal; amending s. 213.21, F.S., relating to

  6         informal conference procedures; deleting a

  7         scheduled repeal; amending s. 213.285, F.S.,

  8         relating to certified audits; deleting a

  9         scheduled repeal; providing an effective date.

10  

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

12  

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

14  213.053, Florida Statutes, is amended to read:

15         213.053  Confidentiality and information sharing.--

16         (7)  Notwithstanding any other provision of this

17  section, the department may provide:

18         (n)  Information contained in returns, reports,

19  accounts, or declarations to the Board of Accountancy in

20  connection with a disciplinary proceeding conducted pursuant

21  to chapter 473 when related to a certified public accountant

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

23  in connection with a civil proceeding brought by the

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

25  negligence on the part of a certified public accountant

26  participating in the certified audits project.  In any

27  judicial proceeding brought by the department, upon motion for

28  protective order, the court shall limit disclosure of tax

29  information when necessary to effectuate the purposes of this

30  section.  This paragraph is repealed on July 1, 2006.

31  

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                                  SB 2842
    26-2198-03




 1  Disclosure of information under this subsection shall be

 2  pursuant to a written agreement between the executive director

 3  and the agency.  Such agencies, governmental or

 4  nongovernmental, shall be bound by the same requirements of

 5  confidentiality as the Department of Revenue.  Breach of

 6  confidentiality is a misdemeanor of the first degree,

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

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

 9  Statutes, is amended to read:

10         213.21  Informal conferences; compromises.--

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

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

13  the executive director of the department or the executive

14  director's designee shall settle or compromise penalty

15  liabilities of taxpayers who participate in the certified

16  audits project.  As further incentive for participating in the

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

18  interest liability and 25 percent of any interest due in

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

20  penalties or interest pursuant to this subsection shall not be

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

22  requirement relating to confidentiality of records.  The

23  department may consider an additional compromise of tax or

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

25  subsection does not apply to any liability related to taxes

26  collected but not remitted to the department. This subsection

27  is repealed on July 1, 2006.

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

29  Statutes, is amended to read:

30         213.285  Certified audits.--

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    Florida Senate - 2003                                  SB 2842
    26-2198-03




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

 2  certified audits project to further enhance tax compliance

 3  reviews performed by qualified practitioners and to encourage

 4  taxpayers to hire qualified practitioners at their own expense

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

 6  certified audit work performed by qualified practitioners

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

 8  specified user of the resulting report.

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

10  of a certified audit, the department shall compromise

11  penalties and abate interest due on any tax liabilities

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

13  authority to compromise penalties or abate interest shall not

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

15  participating taxpayer but that were not remitted to the

16  department.

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

18  1, 2006, or upon completion of the project as determined by

19  the department, whichever occurs first.

20         Section 4.  This act shall take effect July 1, 2003.

21  

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23                          SENATE SUMMARY

24    Deletes scheduled repeals of provisions relating to state
      revenue laws. (See bill for details.)
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CODING: Words stricken are deletions; words underlined are additions.