213.732 Jeopardy findings and
assessments. ---
(1) The department shall generally exhaust reasonable collection
efforts prior to making a jeopardy finding or assessment; however, if the
exhaustion of collection efforts would create or prolong the jeopardy, the
department need not exhaust collection efforts or may exhaust only those
efforts consistent with the jeopardy.
(2) The department shall issue to the taxpayer, with any jeopardy
assessment, a notice or finding of the facts which constitute a jeopardy to
the revenue. A warrant, lien, or other detainer of property may be issued and
recorded as provided by law simultaneously with the issuance of a jeopardy
assessment. Such warrant, lien, or detainer may proceed to execution, levy,
and seizure as provided by law. However, the department shall not hold an
execution sale or other sale of the property without order of a court of
competent jurisdiction until the expiration of the time provided in s. 72.011
for filing an action in circuit court or petition for administrative
proceeding or, if such an action or petition is filed, until the decision
rendered in such action or proceeding is final.
(3) The department shall also notify the taxpayer that the
taxpayer shall have the opportunity to appear at a conference within 10 days
and make an oral or written statement of why he or she believes no jeopardy to
the revenue exists or why a jeopardy lien or warrant should be released, if
one was recorded. Upon request of the taxpayer, the department shall meet
with the taxpayer at a time set by the department within 10 days after the
issuance of the assessment.
(4) The conference shall be conducted informally and shall not be
in the nature of a formal evidentiary proceeding. The taxpayer may present
relevant information, orally or in writing; however, discovery and
cross-examination shall not be allowed. The department shall not be required
to transcribe the proceedings, but the taxpayer may transcribe the proceedings
at the taxpayer's cost.
(5) If the taxpayer makes a statement under subsection (3), the
department shall determine within 20 days after its receipt of such statement
whether such jeopardy lien, warrant, or other detainer should be released.
The department shall send written notice of such finding to the
taxpayer.
(6) If the department finds that the jeopardy lien, warrant, or
other detainer should be released, the department shall release the subject
property within a reasonable time.
(7) If the department proceeds to seize or freeze the assets of a
taxpayer upon a determination of jeopardy, the taxpayer shall have a right to
a meeting with the department, as provided by subsection (3), immediately or
within 24 hours after requesting such meeting. The department shall, within
24 hours after such meeting, determine whether to release the seizure or
freeze. If the department does not release such seizure or freeze of
property, the taxpayer shall have a right to request a hearing within 5 days
before the circuit court, at which hearing the taxpayer and the department may
present evidence with respect to the issue of jeopardy. Venue in such an
action shall lie in the county in which the seizure was effected or, if there
are multiple seizures based upon the same assessment, venue shall also lie in
Leon County. Whenever an action is filed to seek review of a jeopardy finding
under this subsection, the court shall set an immediate hearing and shall give
the case priority over other pending cases other than those filed pursuant to
s. 119.11.
History: s. 7, ch. 92-315; s. 1133, ch. 95-147.
