SB 826 — Taxpayers’ Rights Advocate

FloridaDOCUMENT SenateUNAVAILABLE - 2018 CS for SB 826 By the Committee on Governmental Oversight and Accountability;

and Senator Hukill 585-01961-18 2018826c1 A bill to be entitled An act relating to the taxpayers’ rights advocate;

amending s.

20.21, F.S.;

providing for the appointment of the taxpayers’ rights advocate within the Department of Revenue by the Chief Inspector General rather than by the department’s executive director;

revising the supervisory authority over the taxpayers’ rights advocate;

providing that the taxpayers’ rights advocate may be removed from office only by the Chief Inspector General;

requiring the taxpayers’ rights advocate to furnish an annual report to the Governor, the Legislature, and the Chief Inspector General by a specified date;

providing requirements for the report;

amending s.

213.018, F.S.;

conforming a provision to changes made by the act;

providing an effective date.

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

19 Section 1. Subsection (3) of section 20.21, Florida Statutes, is amended to read:

20.21 Department of Revenue.—There is created a Department of Revenue.

(3) The position of taxpayers’ rights advocate is created within the Department of Revenue.

The taxpayers’ rights advocate shall be appointed by the Chief Inspector General but is under the general supervision of the agency head for administrative purposes.

The taxpayers’ rights advocate must report to the Chief Inspector General and may be removed from office only by the Chief Inspector General shall be appointed by and report to the executive director of the department.

The responsibilities of the taxpayers’ rights advocate include, but are not limited to, the following:

(a) Facilitating the resolution of taxpayer complaints and problems which have not been resolved through normal administrative channels within the department, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by employees of the department.

(b) Issuing a stay action on behalf of a taxpayer who has suffered or is about to suffer irreparable loss as a result of action by the department.

(c) On or before January 1 of each year, the taxpayers’ rights advocate shall furnish to the Governor, the President of the Senate, the Speaker of the House of Representatives, and the Chief Inspector General a report that must include the following:

1. The objectives of the taxpayers’ rights advocate for the upcoming fiscal year.

2. The number of complaints filed in the previous fiscal year.

3. A summary of resolutions or outstanding issues from the previous fiscal year report.

4. A summary of the most serious problems encountered by taxpayers, including a description of the nature of the problems, and the number of complaints for each such serious problem.

5. The initiatives the taxpayers’ rights advocate has taken or is planning to take to improve taxpayer services and the department’s responsiveness.

6. Recommendations for administrative or legislative action as appropriate to resolve problems encountered by taxpayers.

7. Other information as the taxpayers’ rights advocate may deem advisable.

64 The report must contain a complete and substantive analysis in addition to statistical information.

Section 2. Subsection (1) of section 213.018, Florida Statutes, is amended to read:

213.018 Taxpayer problem resolution program;

taxpayer assistance orders.—A taxpayer problem resolution program shall be available to taxpayers to facilitate the prompt review and resolution of taxpayer complaints and problems which have not been addressed or remedied through normal administrative proceedings or operational procedures and to assure that taxpayer rights are safeguarded and protected during tax determination and collection processes.

(1) The Chief Inspector General shall appoint a taxpayers’ rights advocate, and the executive director of the Department of Revenue shall designate a taxpayers’ rights advocate and adequate staff to administer the taxpayer problem resolution program.

Section 3. This act shall take effect July 1, 2018.