Administrative Rules
Rule 12-3.0015, F.A.C.
Rule 12-3.0017, F.A.C.
Rule 12-6.0015, F.A.C.
Rule 12-13.0074, F.A.C.
Rule 12-13.0076, F.A.C.
Rule 12-16.003, F.A.C.
Rule 12-18.001, F.A.C.
Rule 12-18.004, F.A.C.
Rule 12-22.005, F.A.C.
Rule 12-22.007, F.A.C.
Rule 12-29.002(5), F.A.C.
Rule 12-29.003(2), F.A.C.
Florida Proposed Rules
Rule Number:12-13.0074
Rule Title:Willful Negligence and Willful Neglect
Purpose:The purpose is to incorporate the provisions of the Expert System for determining Willful Negligence or Willful Neglect. This system is currently under development by the Department for purposes of determining whether a taxpayer’s noncompliance was not due to willful negligence or willful neglect based on the facts and circumstances of the specific case. The effect of the proposed amendments, when adopted, will be that the provisions of the Expert System for Determining Willful Negligence or Willful Neglect will be incorporated into the guidelines for determining the amount of compromise of penalty established in this administrative rule.