Αποτελέσματα Αναζήτησης
The principal forms used are Form 872, Consent to Extend the Time to Assess Tax, Form 872-B, Consent to Extend the Time to Assess Miscellaneous Excise Taxes, or Form SS-10, Consent to Extend the Time to Assess Employment Taxes.
Chapter 42 taxes, a separate Form 872 should be completed for each potential disqualified person, entity, or foundation manager that may be involved in a taxable transaction during the related tax year. See Revenue Ruling 75-391, 1975-2C.B 446.
14 Ιαν 2022 · Form 872-A, Special Consent to Extend the Time to Assess Tax, may be used to extend the limitations period for an indefinite period (referred to as an Open-Ended Consent).
General instructions for completing the Form 872 and the FBAR consent form are outlined below. No modifications to any of the terms of the consents may be made by the taxpayer. The I.R.S. will not grant any request to restrict the consents to specific issues.
Form 872, Consent to Extend the Time to Assess Tax, is the document usually signed to extend the statute of limitation.
Form 872 is a simple form invoice in which the Taxpayer agrees to extend the statute of limitations through the following year (usually), to allow the IRS sufficient time to work the case. They are commonplace in nearly all VDP cases.
Form 872 is fortunately very straightforward, simply requesting your taxpayer identification number (TIN), name, address, and signature. The form will reveal the federal tax due, an expiration date, and your rights as a taxpayer.
