Short answer
Form 872 is a consent that extends the time the IRS has to assess tax on an audited return to a fixed date. You don’t have to sign: the law lets you refuse, or limit it to certain issues or a shorter period. Refusing carries no penalty but usually brings a notice of deficiency sooner and can cost you an Appeals hearing.
Key takeaways
- Form 872 extends the assessment statute to a fixed date; Form 872-A is open-ended until a Form 872-T ends it.
- IRC 6501(c)(4)(B) requires the IRS to tell you each time that you may refuse or limit the extension.
- Appeals generally needs at least 365 days left on the statute, which is why the request often comes before an appeal.
- Refusing brings no penalty, but the IRS will usually issue a notice of deficiency and you go to the Tax Court instead of Appeals first.
- A restricted consent keeps the rest of your return closed, but the IRS writes the wording and does not have to agree.
What Form 872 is and who sends it
Form 872, Consent to Extend the Time to Assess Tax, is a written agreement that gives the IRS more time to assess tax for a return it is auditing. The IRS generally has 3 years after a return is filed (or due, if later) to assess more tax (IRC 6501(a)). IRC 6501(c)(4) lets you and the IRS extend that period by written agreement made before it runs out, and extend it again later the same way. It works for every federal tax except estate tax.
Form 872 is the fixed-date consent: the new deadline is a specific date written on the form. Publication 1035, Extending the Tax Assessment Period, says it “is used for most examination and appeal activities.” The examiner, or an Appeals officer, sends it with a transmittal letter (Letter 907 from Examination, Letter 967 from Appeals) and Publication 1035 (IRM 25.6.22.3). The manual tells examiners to allow generally at least 10 calendar days from the letter date to respond; the date on your letter controls.
For how the statute works generally, see how long an IRS audit takes and our post on the audit statute of limitations.
Why the IRS is asking you
IRS policy is to ask for consents “only in cases involving unusual circumstances,” for no longer than needed to finish the case (IRM 25.6.22.2.1, revised November 17, 2021). The usual reasons the manual lists:
- Time is short. The assessment period expires within 180 days and there isn’t enough time to finish the exam and process the case.
- You want to appeal. Appeals generally needs at least 365 days left on the statute when it receives your case (Publication 3498; IRM 25.6.22.2.1). If less remains, Publication 5 says, “Appeals will not accept your case” unless you extend.
- More issues or years. For example, a possible omission of more than 25 percent of gross income, where the IRS would otherwise have to rely on the 6-year rule in IRC 6501(e).
Form 872 vs Form 872-A vs a restricted consent
| Consent | How long it lasts | Scope | Worth knowing |
|---|---|---|---|
| Form 872 (fixed-date) | Until the date written on the form | All issues on the return, unless restricted | Can be extended again by a new consent signed before it expires |
| Form 872-A (open-ended) | No end date. It ends 90 days after the IRS receives your Form 872-T termination notice or mails you one; or 90 days plus 60 after a notice of deficiency; or on a final assessment after Appeals | All issues, unless restricted | Publication 1035 says it suits cases “placed in suspense, scheduled for appeals” and similar. Only Form 872-T ends it; a letter or phone call does not (IRM 25.6.22.7.1.4) |
| Restricted consent | Either a fixed date or open-ended | Only the issues described; the statute expires on schedule for everything else | The IRS writes the restrictive language and IRS Counsel approves it |
Publication 1035 says the IRS will generally agree to a restricted consent you request only if all of these are true: the unresolved issues are few enough to make it practical; they can be described clearly and accurately; the other issues are agreed and the tax on them can be assessed; an IRS official approves; and IRS Counsel approves the wording. If issues outside the restriction are agreed, the IRS manual says it will ask you to sign a partial agreement on Form 870 for them (IRM 25.6.22.8.4).
Employment taxes use Form SS-10, and certain excise taxes Form 872-B, instead of Form 872.
Your rights: refuse, limit the issues, or limit the time
IRC 6501(c)(4)(B) requires the IRS to tell you, “on each occasion” it asks, of your right “to refuse to extend the period of limitations, or to limit such extension to particular issues or to a particular period of time.” The IRS manual says those rights are printed in the “Your Rights as a Taxpayer” section of Form 872 and repeated in Letter 907 and Publication 1035 (IRM 25.6.22.3).
Publication 1035 turns them into three choices:
| Choice | What happens | Trade-off |
|---|---|---|
| Sign an unconditional consent | The IRS keeps “the same assessment authority” and you keep “the same appeal opportunities” as before | The IRS “may examine any issues relevant to your tax return” during the extension |
| Negotiate the terms | The tax code does not set the length or scope, so you can negotiate the issues covered, the end date, or both | Both sides must agree; the IRS is not required to accept a shorter period or a restriction (IRM 25.6.22.3) |
| Refuse to sign | The IRS takes steps to assess, usually starting with a notice of deficiency giving you 90 days (150 if addressed outside the US) to agree or petition the Tax Court | You likely lose an Appeals hearing before the notice; Publication 1035 says you “will generally have the opportunity for a pretrial settlement” after petitioning |
How to decide
It turns on where your case stands. Questions that usually decide it:
- Do you want Appeals before any notice of deficiency? If yes, you will likely need to extend. See agree or appeal.
- Are the open issues narrow? If only one or two issues remain and the rest are agreed, a restricted consent can keep the rest of the return closed.
- Can you live without an end date? A Form 872-A stays open until someone files Form 872-T. A fixed date on Form 872 is easier to track.
- Is your evidence ready? If the case is fully developed and you expect to go to court anyway, refusing moves it to a notice of deficiency sooner.
- Do you have a refund claim? Under IRC 6511(c), a consent made within the refund-claim period also extends your time to claim a refund until 6 months after the extended assessment period ends.
- Interest. It keeps running on any tax you end up owing, at the federal short-term rate plus 3 percentage points, reset quarterly (7% (IRS.gov, Jul-Dec 2026) this quarter). Publication 1035 says a cash deposit can stop it.
How to respond to a Form 872 request
- Find the dates. Note the response date on Letter 907 and the current statute date for each year. A consent is valid only if both you and the IRS sign it before the statute expires (IRM 25.6.22.2).
- Read the form. Check the form number (872 or 872-A), the tax years (written as full dates), the new expiration date and any restrictive language.
- Ask questions. The manual tells examiners to explain, in plain language, why the extension is needed and how the date was chosen. Ask the examiner named on the letter.
- Decide and reply in writing. Sign as is, propose a shorter date or a restriction, or decline. Our Form 872 response letter covers asking for a fixed date or restricted consent and asking questions first.
- Get both signatures right. On a joint return each spouse has a separate statute, so each must sign; one spouse’s signature does not extend the other’s (IRM 25.6.22.6.1.1).
- Keep a copy of the signed consent and calendar the new date. The IRS may send one with Letter 929.
Mistakes to avoid
- Ignoring the request. Silence is a refusal, and the IRS will move toward a notice of deficiency.
- Signing a Form 872-A without noticing it is open-ended. It does not end on its own.
- Assuming a restriction is automatic. You have the right to request one; the IRS does not have to agree.
- Letting the wrong person sign. A representative can sign only under a power of attorney that specifically authorizes signing consents for that tax and year; the manual says an unenrolled return preparer generally cannot sign (IRM 25.6.22.5.8.1). See Form 2848.
- Confusing it with Form 870. Form 870 agrees to tax; Form 872 extends the time to assess it. Signing a Form 4549 or 870 does not extend the statute.
Free help and when a representative is worth it
This choice shapes whether you get Appeals, the Tax Court or both, so it is a common point to get advice. Low Income Taxpayer Clinics help eligible taxpayers for free or a small fee, and the Taxpayer Advocate Service (877-777-4778 (IRS.gov, 2026)) helps when an IRS problem causes hardship.
Global Gate Tax Relief’s team includes licensed tax attorneys, enrolled agents and CPAs. In a free consultation it reviews the consent, your audit status and IRS transcripts; if it takes the case, it quotes a flat fee upfront and promises no outcome. Request a free review or call 1-877-800-8180.
Frequently asked questions
No. You can sign, negotiate the issues or the end date, or refuse. Publication 1035 says no penalty is charged for refusing. The IRS will then usually issue a notice of deficiency, and you can petition the Tax Court within 90 days.
The IRS moves to assess before the statute expires, usually by issuing a notice of deficiency based on what it has. If less than about a year remains on the statute, Appeals generally won’t take the case before that notice, but you can still settle with Appeals after petitioning the Tax Court.
Form 872 extends the statute to a fixed date. Form 872-A is open-ended: it stays in effect until 90 days after either side files a Form 872-T termination notice, or until other events such as a notice of deficiency or a final assessment after Appeals.
You can ask. The law gives you the right to request a consent limited to particular issues or a particular period. The IRS generally agrees only when the open issues are few and clearly defined and the rest are agreed, and IRS Counsel approves the wording.
File Form 872-T, Notice of Termination of Special Consent to Extend the Time to Assess Tax, with the IRS office handling your case. The statute then ends 90 days after that office receives it. A letter or phone call does not terminate it.
No. It only extends the time to assess. Publication 1035 says an unconditional consent keeps your appeal rights the same as under the original period. You agree to tax only by signing a form such as Form 4549 or Form 870.
Sources
- IRS Publication 1035, Extending the Tax Assessment Period (Rev. 9-2017)
- IRM 25.6.22, Extension of Assessment Statute of Limitations by Consent (08-07-2025)
- 26 U.S.C. 6501, Limitations on assessment and collection
- 26 U.S.C. 6511, Limitations on credit or refund
- IRS Publication 3498, The Examination Process (Rev. 5-2025)
- IRS Publication 5, Your Appeal Rights and How to Prepare a Protest (Rev. 4-2021)
- IRS: Quarterly interest rates
- IRS: Low Income Taxpayer Clinics
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