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Form Dr-872 Draft - Consent To Extend The Time To Issue An Assessment Or To File A Claim For Refund Page 2

Instructions for Form DR-872

The consent agreement is executed by the taxpayer and the

A signature on the consent agreement shall be prima facie

Florida Department of Revenue to extend the time to issue an

evidence that such individual was authorized to sign the

assessment or to file a claim for refund in respect of any tax,

agreement on the taxpayer's behalf. The Department will

license, or fee collected by the Department.

accept a consent agreement or an extension of a consent

agreement if a representative of the taxpayer signs it. The

This agreement extends the statutory period during which an

taxpayer must file with the Department a power of attorney

assessment may be issued, or a claim for refund may be filed,

granting the representative authority to execute the agreement

until the specific date agreed upon by both parties. This

or the extension of the agreement on behalf of the taxpayer.

agreement must be made prior to the statutory expiration for

the filing period. Subsequent agreements may be made prior to

The consent agreement becomes effective when it has been

the expiration of the current specified period.

signed and dated by the taxpayer or the taxpayer's authorized

representative and received by the Department, unless the

The consent agreement number indicates the sequential

agreement as originally signed by the Department has been

number of agreements that have been executed during the

subsequently altered by the taxpayer. A consent agreement or

audit. The first agreement should be numbered "1," the second

an extension of a consent agreement, signed and dated by the

"2," and so forth. This will facilitate identification of the current

taxpayer or the authorized representative, is binding and

statute of limitations.

sufficient when transmitted by electronic means or facsimile.

A person designated in Rule 12-16.004, F.A.C., must first sign

If a taxpayer no longer wishes to execute a consent agreement,

and date the consent agreement on behalf of the Florida

the auditor should be notified of this decision as soon as

Department of Revenue.

possible.

The consent agreement must then be signed by the taxpayer, or

authorized person.

Form Dr-872 Draft - Consent To Extend The Time To Issue An Assessment Or To File A Claim For Refund Page 2