This week, Florida Chief Financial Officer (CFO) Jimmy Patronis released draft legislation that he will pursue for the upcoming legislative session protecting Florida small businesses and individuals from political targeting by IRS agents.
The legislation would establish civil penalties against IRS agents who unlawfully target Floridians in retaliation for their political ideology, affiliations, or beliefs. This legislation represents another pillar of the CFO’s Four Part “IRS Protection Plan to Fight Back Against a Shakedown Targeting Florida.”
“We know for a fact that the IRS targeted Tea Party groups, we know that tens-of-billions of dollars are moving from states like California and New York to Florida, and we know from that appalling Biden speech that he’s green-lit federal bureaucrats to go after Conservatives. With 87,000 new IRS personnel, there is absolutely no doubt that some of those new agents are going to target Floridians based on their political beliefs, and in my view, you don’t get to ruin someone’s life without having your own skin in the game. This legislation will create financial penalties against IRS agents who target Floridians. If you’re trying to shakedown Florida businesses, non-profits, or families, then the state of Florida will also have tools to go after you too,” Patronis said.
Recently, Patronis announced he would work to pass legislation for the upcoming session to fight back against the IRS, which is expected to grow by 87,000 personnel through an $80 billion appropriation of taxpayer money from the Inflation Reduction Act that President Joe Biden signed into law in August. This is the second release of draft legislation Patronis issued on defending Florida from the IRS. Last week, he issued draft text as part of his Four Part Plan, establishing reporting requirements for state chartered banks to assess IRS engagement of Florida accounts.
PILLAR #4: TARGET AGENTS WHO TARGET FLORIDA
Proposal Establishes Penalties for Discrimination by IRS Agents Targeting Floridians.
This proposal would establish civil penalties for political discrimination by IRS agents targeting individuals. There is documented evidence that the IRS targeted Tea Party groups in 2013, and no doubt the IRS under the Biden Administration would do the same to many businesses and organizations in Florida who have professed a love of freedom. Florida must force IRS bureaucrats to think twice before once again targeting conservatives. The IRS has a culture problem and they need to police their own when it comes to political discrimination.
DRAFT LEGISLATIVE TEXT FOR PUBLIC DISTRIBUTION
[BEGIN DRAFT TEXT]
A bill to be entitled
An act relating to civil remedies for violations committed by agents, employees, and contractors of the Internal Revenue Service; providing an effective date.
Be It Enacted by the Legislature of the State of Florida:
Section 1. Section ___, Florida Statutes, is created to read:
(1) If, in connection with any collection of federal tax concerning a taxpayer, any officer or employee of, or contractor working for, the Internal Revenue Service recklessly or intentionally, or by reason of negligence, disregards any of the following provisions, such taxpayer may bring a civil suit in a court of competent jurisdiction for damages against the officer, employee or contractor:
a. Any civil right established under Title VI or VII of the Civil Rights Act of 1964; or
b. U.S. Code Title 26 or Department of Treasury regulations.
(2) In any action brought under subsection (1), upon a finding of liability on the part of the defendant, the defendant may be liable for:
a. Actual damages sustained by the taxpayer, which, but for the actions of the defendant, would not have been sustained; and
b. Attorney’s fees and costs.
(3) If, in connection with any collection of federal tax concerning a taxpayer, any officer or employee of, or contractor working for, the Internal Revenue Service recklessly or intentionally, or by reason of negligence, disregards any provisions of the First, Fourth or Fifth Amendments of the Constitution of the United States, such taxpayer may bring a civil suit in a court of competent jurisdiction for damages against the officer, employee or contractor.
(4) In any action brought under subsection (3), upon a finding of liability on the part of the defendant, the defendant may be liable for:
a. Actual damages sustained by the taxpayer, which, but for the actions of the defendant, would not have been sustained;
b. Punitive damages, if the taxpayer can demonstrate, by clear and convincing evidence, that the defendant is guilty of intentional misconduct or gross negligence, consistent with s. 768.72; and
c. Attorney’s fees and costs.
(5) Notwithstanding any other provision of law, an action under subsection (1) may be brought within 2 years after the date the right of action accrues.
Section 2. This act shall take effect upon becoming a law.
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