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Form 872 UT: What You Should Know
U.S. Tax Court Rules It Can Reform Form 872 Consent to Extend the Time to Assess Tax Archives May 14, 2024 — The U.S. Tax Court ruled on the case of the taxpayers' appeal and concluded that the IRS may only change the assessment or extension pursuant to an individual's written consent to extend the time to assess, not the original date of assessment.
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