Taxpayers have rights to decline requests to extend the assessment statute of limitations or to request that any extension be limited to a specific period of time or specific issues.   The IRS is required by law to notify taxpayers of their rights when requesting an extension of the statute of limitations for assessing additional taxes and penalties. Taxpayers might be adversely affected if the IRS does not follow the requirements to notify both the taxpayers and their representatives of the taxpayers’ rights related to assessment statute extensions

Source:  UsTreasury