Fla. Admin. Code r. 12-11.009 - Revocation of Request

12-11.009 Revocation of Request.

(1) The taxpayer’s request for an advisement may be withdrawn at any time prior to the Department’s issuance of the advisement. Additionally, a taxpayer may request that one or more individual issues contained in an advisement request be withdrawn from Department considerations. The information submitted, with regard to a request or issue which is revoked, may be considered by the Department in a subsequent audit or examination of the taxpayer’s return. Even though a request is withdrawn, all correspondence and exhibits will be retained by the Department and may not be returned to the taxpayer.

(2) A taxpayer, or his or her representative, may revoke a request, or revoke Department consideration pertaining to an individual issue, only upon submission of a written statement to the Department requesting the Department suspend consideration of the entire advisement request or particular issue contained therein.

Rulemaking Authority 213.06(1), 213.22(3) FS. Law Implemented 213.22(1), (3) FS. History–New 5-27-82, Formerly 12-11.09.