(b) A person liable for the tax imposed by this article (whether or not a determination assessing a tax pursuant to subdivision (a) of this section has been issued) shall be entitled to have a tax due finally and irrevocably fixed prior to the ninety-day period referred to in subdivision (a) of this section, by filing with the commissioner of taxation and finance a signed statement in writing in such form as the commissioner of taxation and finance shall prescribe, consenting thereto.