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Form 15057: Agreement to Rescind Notice of Final Partnership Adjustment
IRS Form 15057 is an Agreement to Rescind Notice of Final Partnership Adjustment that allows a partnership to cancel a previously issued adjustment notice. This form is used pursuant to section 6231(d) of the Internal Revenue Code.
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IRS Form 15057 - Agreement to Rescind Notice of Final Partnership Adjustment
IRS Form 15057 is an Agreement to Rescind Notice of Final Partnership Adjustment that allows a partnership to cancel a previously issued adjustment notice. This form is used pursuant to section 6231(d) of the Internal Revenue Code.
Risk Radar
Scan points- 1Ensure the effective date is correctly established by the signature of the Commissioner or delegate on Form 15057.
- 2Failing to include the exact date the original notice was issued on Form 15057.
- 3Not listing the correct Audit control number or Taxpayer ID Number (TIN).
- 4Omitting the name of the partnership entity representative when applicable.
- 5Forgetting that the effective date is based on IRS signature, not just filing date.
Plain English
This form officially cancels a final notice sent by the IRS regarding a partnership's tax adjustments for a specific year. By signing this agreement, the partnership confirms that the original notice is voided, effectively treating it as if it was never issued. This returns the partnership to its previous rights and obligations.
Submission Date
- Filing date: 2019-02-07 22:00:06
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a partnership wishes to cancel a Notice of Final Partnership Adjustment that was previously issued.
- Do not use Form 15057 when you are contesting the imputed underpayment in the notice via court action, as the agreement requires affirming no such petition exists at signing.
- Check Form 6234 instead when bringing a proceeding in court regarding the Notice of Final Partnership Adjustment.
Form selector
Use this form or another form?
Partnership Tax Return Filing
This form is used to rescind an adjustment notice related to the partnership's tax year.
✓ Check before you continue
Notice Received by Partnership
The agreement must reference the specific date and taxable year ending on the Notice of Final Partnership Adjustment being rescinded.
✓ Check before you continue
Tax Court Dispute Filing
This form confirms that no petition has been filed with the U.S. Tax Court, U.S. Court of Federal Claims, or District Court contesting the adjustment notice.
✓ Check before you continue
Deadline or filing window
The agreement rescinds a notice issued for a specific taxable year ending (date). The parties agree that the period of limitations has not expired and can be further extended at the time of this agreement. There is no stated deadline date, but submission must occur after signing.
Checklist
What you need before filling it out
Taxpayer ID Number (TIN)
The partnership's Taxpayer ID Number. · Form 15057, line item
Date of Notice of Final Partnership Adjustment
The specific date the notice was issued to the partnership. · Form 15057, Item 1
Taxable Year Ending Date
The year for which the adjustment is being rescinded. · Form 15057, Item 1
IRS Official's Signature/Date
The signature and date of the IRS official approving the agreement. · Form 15057, IRS section
Partnership Representative Name
The name of the individual signing on behalf of the partnership. · Form 15057, Signature block
Designated Individual Info (if applicable)
Name, date, and telephone number of the designated individual. · Form 15057, Signature block
Before you submit
- 1Confirm that the partnership representative has signed the agreement.
- 2Verify the Taxpayer ID Number (TIN) is accurately entered on Form 15057.
- 3Ensure the date of the Notice of Final Partnership Adjustment being rescinded is correctly listed in Item 1.
- 4Check that the taxable year ending date matches the notice documentation.
- 5Affirm that no petition has been filed with the U.S. Tax Court, U.S. Court of Federal Claims, or District Court (Item 4).
- 6If a designated individual signs, verify their name, date, and telephone number are complete.
- 7Confirm the IRS Official's signature and title are present.
How to file this form
- 1Complete all required fields on Form 15057, including the Taxpayer ID Number, partnership details, and dates.
- 2Have the individual partnership representative (or designated individual) sign the form and enter their name, date, and telephone number.
- 3Submit the completed and signed Form 15057 to the Internal Revenue Service office, ensuring it is addressed to the contact person listed on the Notice of Final Partnership Adjustment.
- 4Keep a copy of the fully executed Form 15057 for your records.
Known limitations
- 1The agreement rescinds a notice of final partnership adjustment issued for a specific taxable year ending (date must be filled out).
- 2The parties acknowledge that the right to bring a court proceeding under section 6234 is removed upon rescission.
- 3Taxpayers affirmatively state they have not petitioned the United States Tax Court, United States Court of Federal Claims or District Court of the United States contesting the imputed underpayment at the time of signing.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is February 2019 (Form 15057 (2-2019)). The source does not point to a page with the absolute latest information, but it provides all necessary details for this revision.
What changed or needs a fresh check
- Edition date — confirm the revision reads 02/2019.
- Catalog Number — confirm it reads 71284W.
- Mailing address — submit to the IRS office attention of the contact person listed on the Notice of Final Partnership Adjustment. (Specific mailing address not stated in source).
- Signature — ensure the partnership representative signs and enters their name, date, and telephone number.
- Agreement Date — confirm the effective date is the date the Commissioner or delegate signs this form.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed and signed Form 15057.
- 2Submit the form to the Internal Revenue Service office, addressing it to the name of the contact person listed on the notice of final partnership adjustment.
- 3The effective date of this agreement is the date the Commissioner or his delegate signs Form 15057.
- 4If the partnership representative is an entity, include the name and signature of the designated individual for the partnership taxable year.
Sources
- SRCForm 15057 is governed by Catalog Number 71284W and is dated February 2019 (www.irs.gov).
- SRCThe agreement is made pursuant to section 6231(d) of the Internal Revenue Code.
- SRCParties agree to rescind a notice issued for a specific taxable year ending (date must be filled out) [Form p.1].
- SRCThe parties agree that the period of limitations under section 6235 has not expired and can be extended later [Form p.1].
- SRCThe effective date of this agreement is determined by the signature date of the Commissioner or delegate [Form p.2].
- SRCThe partnership representative must sign Form 15057 if they agree to rescind the notice [Instructions p.2].
Common confusion points
Who must sign this form?
The partnership representative on behalf of the partnership must sign it. If the representative is an entity, a designated individual must also sign.
→ Check if you are signing as the individual or as the designated person for the entity.
What happens when we rescind the notice?
It is treated as if the original notice was never issued; the parties revert to rights and obligations from the day before the notice was issued.
→ Confirm the rescission restores all prior rights and obligations.
When does this agreement become official?
The effective date is the date on which the Commissioner or his delegate signs Form 15057.
→ Do not assume it's the signing date of the partnership representative; wait for IRS signature.
What if we already sued over the adjustment?
Taxpayers must affirmatively state that they have *not* petitioned a court (US Tax Court, US Court of Federal Claims, or District Court) contesting the imputed underpayment.
→ Ensure you check this box/statement accurately before signing.
Can we extend the limitations period later?
Yes, the parties agree the limitation period under section 6235 has not expired and can be extended at the time of agreement or later under applicable Internal Revenue Code provisions.
→ Verify that the extension provision is covered by this rescission.
What if the IRS issues a *new* notice after we rescind?
The partnership retains the right to appeal any new notice, even if it exceeds, equals, or is less than the amount previously determined in the rescinded notice.
→ Confirm the acknowledgment of future adjustment rights.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site (The agreement itself addresses limitations under section 6235 and court proceedings under section 6234)
Questions about IRS Form 15057
What is IRS Form 15057 used for?
This form officially cancels a final notice sent by the IRS regarding a partnership's tax adjustments for a specific year. By signing this agreement, the partnership confirms that the original notice is voided, effectively treating it as if it was never issued. This returns the partnership to its previous rights and obligations.
Who must file IRS Form 15057?
The partnership representative must sign Form 15057 on behalf of the partnership. If the representative is an entity, a designated individual must also provide their signature.
What information does IRS Form 15057 require?
This form collects details such as the Audit control number, Taxpayer ID Number (TIN), and requires the parties to agree to rescind the notice issued for a specific taxable year ending date. The agreement confirms that the period of limitations on adjustments has not expired.
When is IRS Form 15057 due?
The effective date of this agreement is the date on which the Commissioner or his delegate signs Form 15057, but the partnership representative must sign it before submission.
Where do I file IRS Form 15057?
The completed and signed Form 15057 must be submitted with the Internal Revenue Service office to the attention of the contact person listed on the original notice of final partnership adjustment.
How do I complete IRS Form 15057?
The partnership representative signs Form 15057 first, entering their name, date, and telephone number. If an entity is involved, the designated individual must also sign and provide their details. The form must be completed fully before submission to the IRS office.
What happens if IRS Form 15057 is filed incorrectly?
If filed incorrectly, the agreement may not establish the intended effective date, or it might fail to confirm that the parties have not contested the imputed underpayment in court.
Who must sign this form?
The partnership representative on behalf of the partnership must sign it. If the representative is an entity, a designated individual must also sign. Check if you are signing as the individual or as the designated person for the entity.
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