Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-6 - INFORMAL PROTEST AND APPEAL PROCEDURE › Part II - PROTEST OF ASSESSMENTS › Section 12-6.0033 - Protest of Assessments Issued by the Department Regarding Tax Returns, Other Required Filings, and Billings

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) A taxpayer may secure review of an
				  assessment issued by the Department regarding tax returns, other required
				  filings, and billings by implementing the provisions of this section. When a
				  taxpayer has pursued review under the provisions of either Rule
				  12-6.002 or
				  12-6.003, F.A.C., or both, or
				  has failed to comply with the time limitations or has exhausted the review
				  rights in those rules, the taxpayer shall not have the right to pursue review
				  under this section. The assessment procedure under this rule and review of such
				  assessments regarding tax returns, other required filings, and departmental
				  billings shall not preclude an audit of taxpayer books and records, and shall
				  not preclude audit assessments or other assessments for tax
				  deficiency.
(b) To secure review of
				  an assessment regarding tax returns, other required filings, and billings a
				  taxpayer must file a written protest postmarked or faxed within 20 consecutive
				  calendar days (150 consecutive calendar days if the assessment is addressed to
				  a person outside the United States) from the date of issuance on the
				  assessment.
(c) Protests postmarked
				  or faxed more than 20 consecutive calendar days (150 consecutive calendar days
				  if the assessment is addressed to a person outside the United States) after the
				  date of issuance on the assessment will be deemed late filed, and the
				  assessment becomes final for purposes of Chapter 72, F.S., upon the expiration
				  of 20 consecutive calendar days (150 consecutive calendar days if the
				  assessment is addressed to a person outside the United States) after the date
				  of issuance on the assessment, unless the taxpayer has timely secured a written
				  extension of time within which to file a protest.
(d)
1. A
				  taxpayer may request an extension of time for filing a protest by mailing or
				  faxing a written request to the address or fax number designated on the
				  assessment. In order for the taxpayer's request to be considered timely, the
				  request must be postmarked or faxed within 20 consecutive calendar days (150
				  consecutive calendar days if the assessment is addressed to a person outside
				  the United States) from the date of issuance on the assessment. Each extension
				  of time will be for 15 consecutive calendar days. Within a 15 consecutive
				  calendar day extension period, the taxpayer may submit a request in writing to
				  the address or fax number designated on the assessment for an additional 15
				  consecutive calendar day extension within which to submit a written
				  protest.
2. Failure to mail or fax
				  the written protest or failure to mail or fax a written request for an
				  additional extension within a 20 consecutive calendar day extension period
				  shall result in forfeiture of the taxpayer's rights to the proceedings provided
				  by this rule and the proposed assessment will become a final assessment for
				  purposes of Chapter 72, F.S., at the expiration of the extended filing
				  period.