Form B-37 - Special Consent Extending The Time For Assessment Of Taxes - Massachusetts Department Of Revenue

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Rev. 7/14
Form B-37
Massachusetts
Special Consent Extending
Department of
the Time for Assessment of Taxes
Revenue
See instructions on reverse. Please print or type.
Name of taxpayer(s) or principal reporting corporation
Social Security or Federal Identification no.
Name of spouse (if applicable)
Social Security no.
Street address (including apartment number or rural route)
City/Town
State
Zip
Pursuant to G.L. ch. 62C, sec. 27, the above-named taxpayer and the Commissioner of Revenue hereby consent and agree as follows:
1. The Commissioner may assess the full amount of any tax or excise due from the taxpayer under the applicable pro visions of G.L. ch.
62C and _____________________________________ for the taxable period(s)_____________________________________ at any
time up to and including 90 days after the date of the final disposition of this matter by the Office of Appeals.
2. During the extended period, the Commissioner of Revenue or an authorized agent may examine the taxpayer’s books, papers, rec -
ords, and other relevant information.
3. The taxpayer may terminate this consent by sending to the Office of Appeals either a copy of this consent with the termination of con-
sent section completed by the taxpayer or attorney-in-fact, or a written statement affirmatively terminating this consent signed and dated
by the taxpayer or attorney-in-fact.
The termination will become effective 90 days from the date the Office of Appeals receives the taxpayer’s notice of termination. If this
consent is terminated, the matter may be returned to the initiating bureau, if necessary, to ensure timely assessment.
4. Neither this agreement nor its termination will reduce the period of time otherwise provided by law for the assessment of the taxes
at issue.
5. In the event the taxpayer previously consented to extending the time for assessment of the taxes at issue, this agreement supersedes
such consent.
6. For certain corporate excise matters under G.L. Ch. 63:
By executing this agreement an officer of a principal reporting corporation filing under G.L. Ch. 63, § 32B represents that the principal re-
porting corporation is authorized to execute this agreement as agent for all corporations that participated in, or were required to participate
in, such filing for any component of the corporate excise reported or required to be reported under any section of G.L. Ch. 63 by any such
corporation whether relating to the income measure, non-income measure, or a minimum excise tax liability under the corporate excise.
A principal reporting corporation acts on behalf of all corporations that participated in, or were required to participate in, a filing under
G.L. Ch. 63, § 32B, as stated in the preceding bullet. Consequently, in the case of such a filing by a principal reporting corporation, the ref-
erences in this agreement to “taxpayer(s)” shall include all such corporations.
Signature of taxpayer or authorized representative
Title and capacity (if applicable)
Date
Spouse’s signature, if filing jointly
Date
Signature of authorized representative of principal reporting corporation (if applicable) Title and capacity as agent (see instructions)
Date
Name of taxpayer or authorized representative (print)
Name of spouse (print)
Signature of authorized DOR official
Date
Name of authorized DOR official (print)
Title
Return a signed copy of this form to:

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