Get Form 872 Instructions
(s) ended may be assessed at any time on or before . However, if (Expiration date) a notice of deficiency in tax for any such period(s) is sent to the taxpayer(s) on or before that date, then the time for assessing the tax will be further extended by the number of days the assessment was previously prohibited, plus 60 days. (2) The taxpayer(s) may file a claim for credit or refund and the Service may credit or refund the tax within 6 months after this agreement ends. MAKING THIS CONSENT WILL.
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