The Tax Court found that the IRS and the taxpayers made a mutual mistake on Forms 872, Consent to Extend the Time to Assess Tax, regarding the tax years for which the statute of limitation on assessment was being extended and reformed the forms to apply to the years that the IRS and the taxpayers
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/Q50DAAHezqQ/Tax_Trends_02.aspx
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