Form A-37 - Consent Extending The Time For Assessment Of Taxes printable pdf download

Rev. 7/14

Form A-37

Massachusetts

Consent Extending the Time

Department of

for Assessment of Taxes

Revenue

See instructions. Please print or type.

DOR use only:

AWB Case ID:

Auditor:

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) ________________________________________

on or before ________________________________________________________________________________________________ .

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. This agreement will not reduce the period of time otherwise provided by law for making the assessment.

4. The period so extended by the Commissioner of Revenue and the taxpayer(s) may be further extended by subsequent agreements

in writing made before the expiration date of the time last extended.

5. Executing this agreement will also extend the statute of limitations with respect to abatement claims where the abatement period has

not expired.

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 as agent (see instructions)

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:

Once the DOR authorized official has signed this form, a copy will be sent to you.

Form A-37 - Consent Extending The Time For Assessment Of Taxes

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