12-16.003. Form of Consent Agreements

(1) Consent agreements executed under this chapter shall specify the: (a) Consent agreement number; (b) Taxpayer’s name and business partner number; (c) Type of tax or taxes, the period(s) covered, and the expiration dates for the statute of limitations for each tax type; and (d) Service notification numbers. (2)(a) The Department prescribes Form DR-872, Consent to Extend the Time to Issue an Assessment or to File a Claim for Refund, (January 2017, hereby incorporated by reference, effective 1/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-08952), as the form to be used for the purposes of this chapter. A sample copy of this form may be obtained, without cost, by: 1) downloading the form from the Department’s website at floridarevenue.com/forms; or, 2) calling the Department at 1(850)488-6800, Monday through Friday (excluding holidays); or, 3) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 711, 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY). (b) The Department will provide this form to the taxpayer with the information specified in subsection (1) entered on the form.