(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) ( HYPERLINK "http://www.flrules.org/Gateway/reference.asp?No=Ref-08952" 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.
Rulemaking Authority 213.06(1), 213.23(2) FS. Law Implemented 213.23 FS. History–New 12-28-88, Amended 3-16-93, 12-2-03, 1-25-12, 1-11-16, 1-17-18, 12-29-25.