Section 213.23, F.S., authorizes the Executive Director, or his or her designee, to enter into consent agreements with a taxpayer to extend the period during which an assessment may be issued or a claim for refund may be filed. When both the Department and the taxpayer provide written consent, a tax assessment may be issued or a claim for a tax refund may be made at any time prior to the expiration of the period agreed upon. The purpose of the proposed amendments to Rule 12-16.005, F.A.C. (Requirements for Consent Agreements), is to eliminate confusion over the language that appears to require that the agreement be signed by the Department prior to being signed by the taxpayer.