Question is not clear.
But if you are asking when would you agree to a SOL for amended return that you have power of attorney over I think the answer is when it makes sense to do so.
It was explained to me once that if you don't agree they will close the audit before the expiration and you may not like their adjustments. At that time you will then be given a choice to accept or appeal. So make sure that you want to be given that choice.
I think we will see this more and more as IRS just get further and further behind.
