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Directory Results for 199947018. Reference to a 1128, Application to Adopt, Change, or Retain a Tax Year, submitted on behalf of the above-named taxpayer, requesting permission to change its accounting period, for federal income tax purposes, from a taxable to 199948005. Issues: (1) Who is the proper party to execute a 872 (Consent to Extend the Time to Assess Tax) with respect to the Consolidated Group for the group's Year 1 tax year and Year 2 short tax year ending on Date. (2) What is the