Short answer
You don’t have to sign the Form 872 or 872-A the IRS sends as is. Publication 1035 says you can sign, negotiate the terms, or refuse with no penalty. This letter asks the examiner, before the statute expires, for a fixed-date Form 872 instead of an open-ended 872-A, a set end date, or a consent restricted to the open issues.
Key takeaways
- The IRS must tell you each time it asks that you can refuse an extension or limit it to particular issues or a period (IRC 6501(c)(4)(B)).
- Form 872 ends on a fixed date; Form 872-A stays open until 90 days after a termination notice such as Form 872-T.
- You can request a restricted consent, but the IRS drafts the language, needs Counsel approval and is not required to agree.
- Refusing carries no penalty, but for income tax it usually leads to a notice of deficiency instead of an Appeals review.
- Write before the statute date and don’t alter the IRS form yourself; the template is a starting point, not a promised result.
Why the IRS is asking you to extend the statute
The IRS generally has 3 years after a return is filed (or due, if you filed early) to assess more tax (IRC 6501(a)). When an audit is still open and that date is getting close, the examiner asks you to sign a consent extending it. The law allows this only by written agreement signed before the period expires (IRC 6501(c)(4)(A)). Our page on how long an IRS audit takes explains how the clock runs.
Publication 1035 (Rev. 9-2017) says the extra time lets you provide more documents, appeal or claim a refund, and lets the IRS finish the examination. Publication 3498 (Rev. 5-2025) adds that Appeals generally needs at least 365 days left on the assessment statute when it receives your case; “If you don’t extend the date, Appeals will not consider your case.”
The request usually arrives with a transmittal letter (the IRS manual names Letter 907 as the standard one, and Letter 967 for Appeals), the consent form and Publication 1035. By law the IRS must tell you, each time it asks, that you have the right to refuse or to limit the extension to particular issues or a particular period (IRC 6501(c)(4)(B)). This letter is how you use that right in writing. For what each form says line by line, see our Form 872 guide.
Your three options under Publication 1035
| Option | What you do | Effect | Trade-off |
|---|---|---|---|
| Sign an unconditional consent | Sign the form as sent and return it | The IRS keeps the same assessment authority, and you the same appeal opportunities, as under the original period | The IRS “may examine any issues relevant to your tax return” during the extension |
| Negotiate the terms | Write back, before you sign, asking for a different end date, a fixed date instead of an open-ended one, or limits on the issues | A consent only takes effect when both you and the IRS agree to the terms and sign | The IRS “is not compelled to agree” to a restriction or shorter period (IRM 25.6.22) |
| Refuse to sign | Decline in writing, or simply don’t sign | For income tax, the IRS moves to assess, starting with a notice of deficiency | Usually no Appeals review before that notice; you go to the Tax Court or pay and claim a refund |
Publication 1035 says the tax code “does not specify the length of the extension period, or the extent of examination or appeal activities,” which is what makes negotiation possible. It also says examiners will request “an extension period no longer than is necessary to complete the examination” and any related administrative action.
Fixed-date, open-ended and restricted consents
- Form 872, Consent to Extend the Time to Assess Tax. A fixed-date consent that expires on the date written on it. Publication 1035 says it is “used for most examination and appeal activities” and can be extended again by mutual agreement before it expires.
- Form 872-A, Special Consent to Extend the Time to Assess Tax. Open-ended: the period generally stays open until 90 days after either you or the IRS sends the prescribed notice ending it. The IRS manual says you end it with Form 872-T, and that a letter or phone call is not enough.
- Restricted consent. Either form with typed language limiting the extension to specific issues; everything else closes on the normal date. The IRS manual says “the taxpayer has the right to request a restricted consent.” The IRS drafts the restrictive language, and IRS Counsel must approve it. Publication 1035 says the IRS generally agrees only when the open issues are few and clearly described, the other issues are agreed, and the required approvals are given.
When to use this letter and how to send it
Use it when you are willing to extend but want different terms, or when you need answers before deciding. Common requests are a fixed-date Form 872 instead of an open-ended 872-A, an earlier end date, or a restriction to the issues still in dispute.
- Find the dates. Note the date you must reply by and the current assessment statute date. The consent has to be signed by both sides before the statute expires, so answer quickly.
- Call first, then write. Publication 1035 tells you to discuss requested changes with the IRS employee asking for the consent. Follow up with this letter so your request is on record.
- Send it to the employee who asked. Use the name and address on the transmittal letter, with a copy of that letter. Fax only if the examiner gives you a number to use.
- Keep proof. Keep a full copy and proof of when you sent it, such as a certified mail receipt.
- Review the new form before signing. Check the tax form, the periods, the end date and any restrictive language, and keep a copy of the form once both sides have signed.
On a joint return, each spouse decides separately; the IRS manual explains that a spouse who doesn’t consent is handled before the normal statute runs out. A representative can sign a consent for you only if your Form 2848 covers that tax and year and grants that authority; the IRS manual says unenrolled return preparers cannot sign consents.
Form 872 response letter template
Replace every item in [square brackets] and delete the requests you are not making. This is a starting point for your own request, not legal advice. The IRS decides whether to agree, and no wording guarantees a particular consent or outcome.
[Your full name]
[Spouse’s full name, if a joint return]
[Street address]
[City, state, ZIP code]
[Daytime telephone number]
[Last four digits of SSN or full EIN, as shown on the IRS letter]
[Date]
Internal Revenue Service
[Name and ID number of the employee who requested the consent]
[Street address exactly as shown on the letter]
[City, state, ZIP code]
Re: Your request to extend the time to assess tax
Letter [number, for example 907] dated [date of letter]
Consent form received: [Form 872 or Form 872-A]
Tax form: [for example Form 1040]
Tax period(s): [year or years]
Current assessment statute date, as I understand it: [date]
Dear [Name of examiner]:
I received your request that I extend the time to assess tax for the period(s) above, along with Publication 1035. I have not signed the enclosed consent yet. I am willing to consider an extension on the terms below and ask that you prepare a revised consent for my review.
[Keep the requests that apply and delete the rest.]
- Fixed date instead of open-ended. I ask that the IRS use Form 872 with a fixed expiration date rather than Form 872-A.
- End date. I ask that the extension end on [proposed date], which I believe allows enough time to [finish the examination / send the remaining documents / have the case considered by Appeals].
- Restricted consent. I request a restricted consent limited to the following unresolved issues: [issue 1, tax year]; [issue 2, tax year]. I agree with [list agreed items] and ask that the remaining items close on the normal statute date. I understand the IRS prepares the restrictive language.
Questions before I decide
[Delete any that you do not need.]
- Which issues remain open, and what information do you still need from me?
- Why is the extension period you requested needed, and could a shorter one work?
- Can the agreed items be closed now?
- If I do not extend, what will the next step be and when?
I understand that I have the right to refuse to extend the period or to limit the extension to particular issues or a particular period. Please reply by [date], and send any revised consent to the address above. You can reach me at [phone] between [hours].
[If you have a representative: “My representative, [name], has authority under the enclosed Form 2848. Please contact [him/her/them] at [phone].” Otherwise delete this paragraph.]
Sincerely,
[Signature]
[Printed name]
[Spouse’s signature and printed name, if a joint return]
Enclosures: copy of Letter [number]; [Form 2848, if any]
A filled-in example
Example (assumed facts). A consultant filed her 2023 Form 1040 on extension on October 8, 2024, so the normal statute runs to October 8, 2027. In October 2026 the field examiner sends Letter 907 with an open-ended Form 872-A. She has agreed to the home office adjustment; the vehicle expenses and contract labor are still in dispute, and she expects to protest them.
Her letter keeps requests 1 to 3: “I ask that the IRS use Form 872 with a fixed expiration date rather than Form 872-A. I ask that the extension end on June 30, 2028, which I believe allows enough time to have the case considered by Appeals. I request a restricted consent limited to the following unresolved issues: vehicle expenses, 2023; contract labor, 2023. I agree with the home office adjustment and ask that the remaining items close on the normal statute date.”
She also asks question 4 and calls the examiner the same day. The examiner may accept a fixed date but decline the restriction, or propose a different date; she can then sign, keep negotiating or refuse. Names, dates and facts here are invented to show the structure.
If you refuse, and where to get help
Refusing is a legal right, and Publication 1035 says: “Under no circumstances will a penalty be charged for not signing the consent.” For income tax, the IRS will instead take steps to assess, beginning with a notice of deficiency. That notice does not require immediate payment; it gives you 90 days (150 days if it is addressed to a person outside the United States) to agree or petition the U.S. Tax Court, where Publication 1035 says you will generally have the opportunity for a pretrial settlement. You can also pay and file a refund claim. A CP3219A is one version of that notice.
The cost of refusing is mainly the lost Appeals conference before the notice, with the examiner closing the case on the file as it stands. An open-ended consent has the opposite risk: no end date until someone files Form 872-T. Interest keeps running either way, from the return’s original due date.
- Free help: Low Income Taxpayer Clinics represent eligible taxpayers in audits; the Taxpayer Advocate Service is at 877-777-4778 (IRS.gov, 2026).
- Professional help: an attorney, CPA or enrolled agent can negotiate the consent and sign it under Form 2848. See audit representation.
Global Gate Tax Relief offers a free consultation. It reviews the consent request, the open issues and your IRS transcripts, and if it takes the case it quotes a flat fee upfront; it does not promise how the IRS will respond. Request a free review of your Form 872 request or call 1-877-800-8180.
Frequently asked questions
No. Publication 1035 lists three options: sign, negotiate the terms or refuse. No penalty is charged for refusing, but for income tax the IRS will usually issue a notice of deficiency, and Appeals generally won’t take the case without enough time on the statute.
Form 872 extends the statute to a fixed date. Form 872-A is open-ended and generally ends 90 days after you or the IRS sends the prescribed notice; the IRS manual says you end it with Form 872-T.
Yes, you can ask. The law requires the IRS to tell you of your right to limit an extension to particular issues or a particular period, and the IRS manual says you have the right to request a restricted consent. The IRS drafts the language and is not required to agree in every case.
Don’t. Publication 1035 says the consent should be prepared by the IRS, not by you or your representative. Ask for the change in writing and the IRS will generally prepare a new form.
Yes, if your power of attorney covers the tax and years and grants authority to sign consents, according to the IRS manual. Unenrolled return preparers cannot sign them.
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
- IRS Publication 3498, The Examination Process (Rev. 5-2025)
- IRS Publication 5, Your Appeal Rights and How to Prepare a Protest if You Disagree (Rev. 4-2021)
- 26 CFR 301.7502-1, Timely mailing (certified mail receipts)
- IRS: Low Income Taxpayer Clinics
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