Form B-37 - Special Consent Extending The Time For Assessment Of Taxes
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1
2Rev. 8/11
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
Social Security or Federal Identification number
Name of spouse (if applicable)
Social Security number
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 provisions 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. Executing this agreement will also extend the statute of limitations with respect to abatement claims where the abatement period has
not expired.
Signature of taxpayer or attorney-in-fact
Title and capacity (if applicable)
Date
Spouse’s signature, if filing jointly
Date
Name of taxpayer or attorney-in-fact (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:
Taxpayer’s Termination of Consent
I hereby notify the Department of Revenue that I am terminating this consent.
Signature of taxpayer or attorney-in-fact
Title and capacity (if applicable)
Date
Spouse’s signature, if filing jointly
Date
Name of taxpayer or attorney-in-fact (print)
Name of spouse (print)
Date taxpayer’s notice of termination received by Office of Appeals
Effective date of termination
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