(A) A taxpayer may waive his rights under this chapter, providing the waiver is in writing and is signed by the taxpayer or his representative. The department may extend any time limitations provided by this title and for any other taxes. The department and a taxpayer may agree to extend any time limitations or waive any requirements provided in Article 5 or Article 9 of this chapter.
(B) Time limitations provided under this chapter and Chapter 54 are suspended during a stay ordered by the Taxpayers' Rights Advocate.