12-17.003. Requirements for Considering Entering into Stipulated Time Payment Agreements

(1) A taxpayer requesting a stipulated time payment agreement must first: (a) Acknowledge the taxpayer’s outstanding liabilities finally determined to be due by the Department; (b) Demonstrate to the satisfaction of the Department that he or she is currently unable to make a single lump sum payment to fully satisfy outstanding liabilities, or that a lump sum payment of the amounts due would impose an undue economic or financial hardship on the taxpayer; and, (c) Pay all outstanding liabilities not covered by the requested stipulated time payment agreement due to the Department. (2) Pursuant to Section 213.24, F.S., the Department will not agree to a stipulated time payment agreement if the outstanding liabilities due from the taxpayer are less than the costs the Department will incur to administer the taxpayer’s stipulated time payment agreement.