Cabinet Affairs

ITEM 1. Request approval of the minutes of September 10, 1996. (Attachment 1)

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ITEM 2. Request approval of and authority to file with the Secretary of State under Chapter 120, F.S., proposed amendments to Rule Chapter 12-11, Florida Administrative Code, Technical Assistance Advisements and Requests for Technical Advice. (Attachment 2)

		12-11.002	Definitions
		12-11.003	Requests for Technical Assistance Advisements
		12-11.006	Processing Requests for Technical Assistance                          Advisements
		12-11.011	Requests for Technical Advice
		12-11.012	Processing Requests for Technical Advice

The proposed rule amendments update the current rule by addressing procedures for issuing Technical Assistance Advisements (TAA) and Requests for Technical Advice (RTA) when taxpayers are under audit. The amendments better clarify the guidelines and procedures used by the Department.

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ITEM 3. Request approval of and authority to file with the Secretary of State under Chapter 120, F.S., proposed amendments to Rule Chapter 12-13, Florida Administrative Code, Compromise and Settlement. (Attachment 3)

		12-13.004	Delegation of Authority to Settle or Compromise
		12-13.008	Procedures for Compromise and Settlement of Taxes,                 Interest, and Penalties 
		12-13.009	Closing Agreements

The proposed amendments update the Department=s authority to compromise and settle tax, penalty, and interest and revise the level of compromise authority delegated to positions within the Department. Additionally, they provide taxpayers with the guidelines and procedures used in the exercise of this authority.

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ITEM 4. Request approval of and authority to file with the Secretary of State under Chapter 120, F.S., proposed amendments to Rule Chapter 12-24, Florida Administrative Code, Payment of Taxes Through Electronic Funds Transfer; Taxpayer Recordkeeping and Retention Requirements for Electronic Data Interchange. (Attachment 4)

		
		PART I	ELECTRONIC FUNDS TRANSFER
		12-24.001	Scope of Rules
		12-24.002	Definitions
		PART II	TAXPAYER RECORDKEEPING AND RETENTION              REQUIREMENTS FOR ELECTRONIC DATA              INTERCHANGE 
		12-24.021	Scope
		12-24.022	Definitions
		12-24.023	Recordkeeping Requirements - General
		12-24.024	Recordkeeping Requirements - Machine-Sensible Records
		12-24.025	Records Maintenance Requirements
		12-24.026	Access to Machine-Sensible Records
		12-24.027	Taxpayer Responsibility and Discretionary Authority
		12-24.028	Alternative Storage Media
		12-24.029	Effect on Hardcopy Recordkeeping Requirements
		12-24.030	Records Retention - Time Period

The proposed amendments implement the provisions of s. 213.35, F. S. by defining taxpayer=s requirements for maintenance and retention of records. They address the requirements when any or all records are received, created, maintained or generated through various computer, electronic and/or imaging processes and systems.

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ITEM 5. Request approval of and authority to file with the Secretary of State under Chapter 120, F.S., proposed amendments to Rule Chapter 12-25, Florida Administrative Code, Contract Auditing. (Attachment 5)

		12-25.004	Contract Auditor Prerequisites
		12-25.005	Selection Procedures for Contract Auditors
		12-25.0052	Procedures for Establishing Contract Size
		12-25.0054	Applicants Ranking Committee
		12-25.0056	Applicant Ranking Process
		12-25.0058	Dispute Resolution
		12-25.007	Contract Auditor Training
		12-25.008	Contract Auditor Authority
		12-25.010	Compensation
		12-25.012	General Administrative Provisions

The amendments proposed above improve the procedures for selecting and ranking CPA firms that participate in the Contract Auditing program, conform existing rules to the Department=s revised organizational structure and delete unnecessary provisions.

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ITEM 6. Request authority to enter into contracts between the Department of Revenue and the fourteen Certified Public Accountants listed below for tax compliance audits. (Attachment 6)

		Grau & Company, P. A.
		Garcia & Ortiz, P. A.
		Valiente, Hernandez & Co., P. A.
		Sanson, Kline, Jacomino & Company, P. A.
		Reily & Rosas, P. A.
		Santana & Company, P. A.
		Kerkering, Bargerio & Company, P. A.
		Rukin & Company, CPAs
		KRG & G, P. A.
		Levine, Conn, Feuer & Arty, CPAs
		Bray, Beck & Koetter, CPAs, P. A.
		Tait & Company, P. A.
		Newman & Associates, P. A.
		Glickstein, Laval, Carris, Levitt, Loomis, P. A.

These contracts have been negotiated with private firms that will perform field audits pursuant to Section 213.28, Florida Statutes. The firms selected are those which achieved the highest rankings from the Applicant's Ranking Committee. The amount of each contract shall not exceed $100,000.

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