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Division Director

Christina Smith

Assistant Directors

Rick Sweet

Rachael Lieblick


Accounting and Auditing
200 East Gaines Street
Tallahassee, FL 32399-0318

(850) 413-5510
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August 10, 1995

COMPTROLLER'S MEMORANDUM NO. 02 (1995-96)

SUBJECT: PAYMENTS TO VENDORS WHO OWE DELINQUENT STATE TAXES


We have been working with the Department of Revenue to implement a process to assist in the collection of delinquent taxes from entities doing business with the State.

Beginning September 5, 1995, the Department of Revenue will provide our office with a file of delinquent State taxes, including the taxpayer's name, Federal employer identification number or social security number, and the amount of delinquent taxes. The Department of Revenue will also provide us with notification of the delinquencies pursuant to Section 213.67, Florida Statutes. After receiving such notification, we are precluded from transferring or making any other disposition of any credits, personal property, or debts.

Upon receiving a request for payment to one of these delinquent taxpayers, our office will deny payment based on the above notification, and return the voucher to the agency with Reason Code 6A, "DOR claim against payee" indicated. If the voucher also contains other payees, only the requested payment to the delinquent taxpayer/vendor will be deleted from the voucher schedule and the documentation returned to the agency. Other requested payments on the voucher will be processed in the normal manner.

Once the delinquent tax liability has been resolved with the Department of Revenue, the payment request can be processed. The Department of Revenue will provide the vendor with a release of funds authorization, which should be included with the payment request resubmission to our office. Additionally, the Department of Revenue will notify us of the resolution of the delinquent tax liability by removing the vendor from the file of delinquent taxpayers.

Questions regarding the Comptroller's procedures for this new program should be directed to the Bureau of Auditing at 410-9194, Suncom 210-9194 .