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AK Form 872: What You Should Know

What is Form 872? (Including the Legal Basis for the Form) -- IRS A consent to extend the tax period is granted when a taxpayer makes a written application, signed by the taxpayer, stating, in substance, that he believes that he owes (a) certain tax liabilities, or (b) certain penalties imposed by the Internal Revenue Code. The taxpayer does not have to file any additional tax return prior to the grant of the Consent to 25 Jun 2023 — The open-ended consents include Form 872-A, Special Consent to Extend the Time to Assess Tax, for income and various other tax returns and Form TUP EAP,  Tax Procedure Outline: Appeal, Audits, and Litigation 25 Jun 2023 — The taxpayer reached a settlement agreement with the IRS regarding the tax assessment.

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