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Form 872 ND: What You Should Know

Form 872-NX — Special Consent to Extend the Time to Assess Tax-Continuous. In this form, which is much more flexible than the Form 872-A. The recipient can choose from a range of assessments  Form 872-R — Consent to Extend the Time to Assess Tax, for Taxpayer and Non-Taxpayer. This form is signed at the sender's residence, and the recipient is notified which Does not need to be filed. The recipient just agrees (and is responsible for paying) the additional tax as it becomes due.  Form 873-R — Consent to Extend the Time to Pay Certain Refunds to the Internal Revenue Service.

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