Fla. Admin. Code r. 12-13.010 - Special Provisions Applicable to Compromise of Estate Taxes

12-13.010 Special Provisions Applicable to Compromise of Estate Taxes.

(1) Pursuant to Section 213.21(2)(b), F.S., the Executive Director is granted authority to compromise and settle the amount of taxes arising as a result of Chapter 198 and Section 213.21(3), F.S., authorizes the Department to compromise or settle tax, penalty, or interest in any amount.

(2) Doubt as to liability for or collectibility of estate tax and associated interest shall be evaluated based upon claims asserted by other states in which the decedent may arguably have been domiciled, in addition to whether the taxpayer has established grounds for finding doubt as to liability or collectibility in view of conflicting rulings, decisions, or ambiguities in the law, and whether the taxpayer has exercised ordinary care and prudence in attempting to comply with the revenue laws applicable to the compromise and settlement of other taxes.

(3) Reasonable cause for compromise of penalty shall be evaluated pursuant to the provisions of Rule 12-13.007, F.A.C.

Rulemaking Authority 213.06(1), 213.21(5) FS. Law Implemented 213.21(2)(b) FS. History–New 8-10-92, Amended 5-18-94, 10-2-01, 10-29-13.