Florida Regulations 12-16.003: Form of Consent Agreements
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(1) Consent agreements executed under this chapter shall specify the:
(a) Taxpayer’s name, federal employer identification or social security number, mailing address, and case number and business partner number, if applicable;
(b) Type of tax or taxes, and the period(s) covered;
(c) Date of expiration of the consent agreement; and,
(d) Consent agreement number.
(2) 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 copy of this form may be obtained, without cost, by one or more of the following methods: 1) downloading the form from the Department’s website at www.floridarevenue.com/forms; or, 2) calling the Department at 1(850)488-6200, Monday through Friday (excluding holidays); or, 3) visiting any local Department of Revenue Service Center; or, 4) 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 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY). The Department will provide this form to the taxpayer with the information specified in subsection (1) of this rule already entered on the form.
Rulemaking Authority Florida Statutes § 213.06(1), 213.23(2) FS. Law Implemented Florida Statutes § 213.23. History-New 12-28-88, Amended 3-16-93, 12-2-03, 1-25-12, 1-11-16, 1-17-18.
(a) Taxpayer’s name, federal employer identification or social security number, mailing address, and case number and business partner number, if applicable;
(b) Type of tax or taxes, and the period(s) covered;
(c) Date of expiration of the consent agreement; and,
(d) Consent agreement number.
(2) 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 copy of this form may be obtained, without cost, by one or more of the following methods: 1) downloading the form from the Department’s website at www.floridarevenue.com/forms; or, 2) calling the Department at 1(850)488-6200, Monday through Friday (excluding holidays); or, 3) visiting any local Department of Revenue Service Center; or, 4) 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 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY). The Department will provide this form to the taxpayer with the information specified in subsection (1) of this rule already entered on the form.
Rulemaking Authority Florida Statutes § 213.06(1), 213.23(2) FS. Law Implemented Florida Statutes § 213.23. History-New 12-28-88, Amended 3-16-93, 12-2-03, 1-25-12, 1-11-16, 1-17-18.