Form B-37 - Special Consent Extending The Time For Assessment Of Taxes
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1Rev. 4/00
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)
Social Security number(s)
Federal Identification number
Street address
City
State
Zip
Pursuant to G.L. c. 62C, § 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 above-named taxpayer(s) under the applicable pro-
visions of General Laws, chapters 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 Appeal & Review Bureau or the Office of Dis-
pute Resolution, whichever occurs later.
2. During the extended period, the Commissioner of Revenue or an authorized agent may examine the books, papers, records, and
other data relating to the above-named taxpayer(s).
3. The taxpayer may terminate this consent by sending to the Department of Revenue (see reverse for mailing instructions) either:
a. A copy of this consent with the termination section below signed and dated by the taxpayer or authorized representative; or
b. A statement terminating this consent signed and dated by the taxpayer or authorized representative.
The termination will become effective 90 days after the date of receipt by the Appeal & Review Bureau or the Office of Dispute Resolution
of the taxpayer’s notice of termination. If the taxpayer intends to terminate this consent before the related matter has been referred to the
Appeal & Review Bureau or the Office of Dispute Resolution, then the effective date will be 90 days after receipt of the notice of consent
termination by the initiating bureau. If the taxpayer terminates this consent, the matter may be returned to the initiating bureau, if neces-
sary, to ensure timely assessment.
4. This agreement, or any termination thereof, will not reduce the period of time otherwise provided by law for making the assessment.
5. In the event the taxpayer previously executed a consent extending the time for assessment of taxes, this agreement supersedes such
consent.
Signature of taxpayer or authorized representative
Title and capacity as agent (see reverse)
Date
Spouse’s signature, if filing jointly
Date
Signature of authorized DOR official
Date
Send three copies of this form with original signatures on each to:
Once the DOR authorized official has signed this form, a copy will be mailed to you.
Taxpayer’s Termination of Consent
Name of taxpayer(s)
Social Security number(s)
Type of tax (individual, corporate, etc.)
Year(s) or period(s)
Federal Identification number
I hereby notify the Department of Revenue that I am terminating this consent.
Signature of taxpayer or authorized representative
Title and capacity as agent (see reverse)
Date
Spouse’s signature, if filing jointly
Date
Date taxpayer’s notice of termination received by DOR
Effective date of termination
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