12-13.006. Grounds for Finding Doubt as to Collectability

Tax or interest or both will be compromised or settled on the grounds of “doubt as to collectibility” when it is determined that the financial status of the taxpayer is such that it is in the best interests of the State to settle or compromise the matter because full payment of the unpaid obligation is highly doubtful and there appears to be an advantage in having the case permanently and conclusively closed. The discretion to make this determination is delegated pursuant to the procedures in Rule 12-13.004, F.A.C.