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Official form guide
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 nullify a previously issued final adjustment notice. The agreement becomes effective on the date the Commissioner or delegate signs it.
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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 nullify a previously issued final adjustment notice. The agreement becomes effective on the date the Commissioner or delegate signs it.
Risk Radar
Scan points- 1Submitting without the Commissioner’s signature makes the rescission ineffective.
- 2Leaving the audit control number blank on the form.
- 3Omitting the partnership’s Taxpayer Identification Number (TIN).
- 4Failing to include the partnership’s name and address.
- 5Not entering the date of the original notice of final partnership adjustment.
Plain English
This form lets a partnership cancel a final adjustment notice the IRS sent for a tax year. The partnership’s representative signs, confirming the notice is treated as never issued. Once the Commissioner signs, the rescission takes effect.
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 the partnership and the Commissioner agree to rescind a previously issued notice of final partnership adjustment.
- Do not use it when the partnership has already petitioned the United States Tax Court, United States Court of Federal Claims, or a District Court contesting the imputed underpayment.
- Check the appropriate notice response form instead when the partnership needs to contest the adjustment in court.
Form selector
Use this form or another form?
Partnership wants to rescind a notice of final partnership adjustment
Rescission agreement is required to treat the original notice as never issued
✓ Verify the notice date and tax year are entered correctly
Partnership has already petitioned a court contesting the imputed underpayment
The agreement requires that no court petition has been filed at signing
✓ Confirm the statement about no petition is true
Commissioner intends to issue a later notice of final partnership adjustment
Rescission resets rights and obligations before a new notice can be issued
✓ Ensure the rescission is signed by the Commissioner or delegate
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Audit control number
IRS notice reference number · Notice of final partnership adjustment
Taxpayer ID Number (TIN)
Partnership’s EIN · Top of Form 15057
Partnership name and address
Partnership’s legal name and mailing address · Header of Form 15057
Date of notice of final partnership adjustment
Date shown on the original notice · Section 1 of Form 15057
Signature of partnership representative
Handwritten signature of authorized individual · Signature block on Form 15057
Before you submit
- 1Enter the correct audit control number from the notice.
- 2Enter the partnership’s TIN exactly as shown.
- 3Enter the partnership’s name and address as on the notice.
- 4Enter the date the notice of final partnership adjustment was issued.
- 5Sign the form as the partnership representative.
- 6Print the representative’s name, date, and telephone number.
- 7If the representative is an entity, include the designated individual’s name and signature.
- 8Ensure the IRS official’s signature line is completed by the Commissioner or delegate.
- 9Attach a copy of the original notice of final partnership adjustment.
- 10Mail the signed Form 15057 to the IRS office indicated on the notice.
How to file this form
- 1Complete the partnership’s name, address, and TIN on the top of Form 15057.
- 2Enter the audit control number and the date of the original notice of final partnership adjustment.
- 3Have the partnership representative sign, date, and provide telephone number in the signature block.
- 4If applicable, include the designated individual’s name and signature for the entity partnership representative.
- 5Submit the signed Form 15057 to the IRS office named on the notice of final partnership adjustment.
- 6Obtain a mailing receipt or confirmation as proof of filing.
Known limitations
- 1Applies only if the period of limitations under section 6235 for the tax year has not expired.
- 2Not applicable when the partnership has already petitioned the United States Tax Court, United States Court of Federal Claims, or a District Court contesting the imputed underpayment.
- 3Requires the partnership representative to agree to rescind the notice; without that agreement the form cannot be used.
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.
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Fillable formOpen in Editor->The current edition of IRS Form 15057 is the February 2019 version (revision 02/2019). The source does not reference a latest‑information webpage or note any changes.
What changed or needs a fresh check
- Edition date — confirm the form shows February 2019 (revision 02/2019)
- Fee — not stated in the official source
- Mailing address — not stated in the official source
- Signature — confirm partnership representative signs, prints name, date, and telephone number
- Catalog number — confirm it reads 71284W
Quick Facts
Downloads
After you file
- 1Submit the completed and signed Form 15057 to the IRS office addressed to the contact person named on the notice of final partnership adjustment.
- 2Retain a copy of the signed agreement for your records.
- 3Monitor the form for the Commissioner’s or delegate’s signature, which establishes the effective date.
- 4If an error is discovered, prepare and file a corrected Form 15057 following the same signing and submission procedures.
Sources
- SRCForm p.2 — effective date is the date the Commissioner or his delegate signs the form.
- SRCForm p.2 — the partnership representative must sign the agreement if the partnership representative agrees to rescind the notice.
- SRCForm p.2 — if the partnership representative is an entity, include the name and signature of the designated individual.
- SRCForm p.2 — signature block requires name, date, and telephone number for individual or designated individual.
- SRCForm p.2 — submit the completed and signed Form 15057 to the IRS office to the attention of the contact person on the notice of final partnership adjustment.
- SRCForm p.1 — the agreement is valid only while the period of limitations under section 6235 has not expired.
- SRCForm p.1 — taxpayers must affirm they have not petitioned the United States Tax Court, United States Court of Federal Claims, or District Court contesting the imputed underpayment.
- SRCForm p.1 — rescission treats the notice of final partnership adjustment as never issued.
Common confusion points
Do I need to sign if I’m an entity?
The form distinguishes between individual representatives and designated individuals for entities.
→ Include the name and signature of the designated individual for the entity.
What if the limitation period under section 6235 has expired?
The agreement is valid only while that period has not expired.
→ Verify the limitation period is still open before signing.
Can we use the form after filing a petition in Tax Court?
The form requires a statement that no petition has been filed in any listed court.
→ Confirm no court petition has been made prior to signing.
Where should I mail the signed agreement?
Instructions specify sending it to the IRS office and to the contact person on the notice.
→ Address the submission to the named contact on the notice of final partnership adjustment.
When does the agreement become effective?
Effectiveness is tied to the Commissioner’s or delegate’s signature date.
→ Check that the Commissioner’s signature and date are present on the form.
Is a telephone number required on the signature block?
The signature block lists telephone number as required information.
→ Enter your telephone number in the designated field.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 15057 – the parties affirm they have not petitioned the United States Tax Court, United States Court of Federal Claims, or District Court contesting the imputed underpayment, per the agreement.
Questions about IRS Form 15057
What is IRS Form 15057 used for?
This form lets a partnership cancel a final adjustment notice the IRS sent for a tax year. The partnership’s representative signs, confirming the notice is treated as never issued. Once the Commissioner signs, the rescission takes effect.
Who must file IRS Form 15057?
The partnership’s representative—or a designated individual acting for the partnership—must file IRS Form 15057.
What information does IRS Form 15057 require?
The form collects the audit control number, the partnership’s TIN, the partnership’s name and address, the date and taxable year of the original notice, and the signatures, dates, telephone numbers, and names of the signing representative and, if applicable, the entity partnership representative.
Where do I file IRS Form 15057?
Submit the completed and signed Form 15057 to the Internal Revenue Service office addressed to the contact person named on the notice of final partnership adjustment.
How do I complete IRS Form 15057?
The partnership representative signs the form, providing their name, date, and telephone number. If the representative is an entity, the designated individual also signs and provides the entity’s name. The signed form is then mailed to the IRS office addressed to the contact person on the original notice. The agreement becomes effective when the Commissioner or his delegate signs the form.
What happens if IRS Form 15057 is filed incorrectly?
If the required signatures are missing or the form is incomplete, the rescission is not effective and the original notice of final partnership adjustment remains in force.
Do I need to sign if I’m an entity?
The form distinguishes between individual representatives and designated individuals for entities. Include the name and signature of the designated individual for the entity.
What if the limitation period under section 6235 has expired?
The agreement is valid only while that period has not expired. Verify the limitation period is still open before signing.
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