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Form 15288: Request to Revoke Partnership Election under IRC Section 6221(b) or Request to Revoke Election under 1101(g)(4)
IRS Form 15288 is a Request to Revoke Partnership Election under IRC Section 6221(b) or Request to Revoke Election under 1101(g)(4). It must be submitted within 30 days of receiving Letter 2205-D.
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IRS Form 15288 - Request to Revoke Partnership Election under IRC Section 6221(b) or Request to Revoke Election under 1101(g)(4)
IRS Form 15288 is a Request to Revoke Partnership Election under IRC Section 6221(b) or Request to Revoke Election under 1101(g)(4). It must be submitted within 30 days of receiving Letter 2205-D.
Risk Radar
Scan points- 1Failure to attach Form 8979 when revoking under IRC 6221(b) will invalidate the request.
- 2Filing without checking only one box under 'Revocation' (A or B).
- 3For IRC 6221(b) revocation, failing to attach Form 8979 is a critical error.
- 4If signing as Trustee/DIP, omitting the court order copy invalidates the submission.
- 5Not providing the Taxpayer ID Number (TIN) on Form 15288.
Plain English
This form allows a partnership to ask the IRS to stop applying certain rules—like the centralized audit regime—to its taxes. If approved, this revocation changes how the partnership's tax year is reviewed by the Internal Revenue Service. It confirms that the election change will not take effect until the IRS officially agrees.
Submission Date
- Filing date: 2022-11-02 22:10:28
- 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 an eligible partnership wishes to request permission from the IRS to revoke an election out of the centralized partnership audit regime made under IRC Section 6221(b) or under section 1101(g)(4).
- Do not use Form 15288 if you are making a new election into the centralized partnership audit regime, but rather when you wish to revoke an existing one.
- Check Form 8979 instead when appointing or changing a Partnership Representative while revoking an election made under IRC 6221(b).
Form selector
Use this form or another form?
Revoking election under IRC 6221(b)
Must be completed and attached when requesting revocation out of the centralized audit regime.
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Requesting revocation for a partnership beginning after 12/31/2017
This is the specific form required to request permission to revoke the election under section 6221(b).
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Revoking election under BBA (section 1101(g)(4))
This form is used when revoking the election that allowed centralized audit regime application under section 1101(g)(4) of the Bipartisan Budget Act of 2015.
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Deadline or filing window
The primary filing window is within 30 days of receiving Letter 2205-D. While this is the standard deadline, an election can be accepted past 30 days if it is administratively convenient for the Service. Notification regarding acceptance or denial will be mailed to the partnership.
Checklist
What you need before filling it out
Tax Year Beginning/Ending
The specific years the election applies to · Form 15288 (p.1)
Revocation Checkbox A
Partnership tax year begins after 12/31/2017 · Form 15288 (p.1)
Revocation Checkbox B
Partnership tax period began between Nov 2, 2015 and Jan 1, 2018 · Form 15288 (p.1)
Partnership Representative Name/Signature
The designated individual's name and signature · Form 15288 (p.1)
Required Attachment (for 6221(b))
Completed Form 8979 · Instructions for Form 15288 (p.2)
Before you submit
- 1Verify that the tax year beginning and ending dates are accurately listed on Form 15288.
- 2Confirm only one revocation box (A or B) is checked based on the partnership's tax period start date.
- 3If Box A is selected, ensure you have completed and attached Form 8979.
- 4Provide the name and signature of a partner/LLC member who is authorized to sign the return.
- 5If revoking under section 1101(g)(4) (Box B), provide the designated partnership representative's name and signature.
- 6Ensure the date fields for both the signer and the representative are completed.
- 7Confirm that you have declared under penalties of perjury that the signing party is authorized.
How to file this form
- 1Complete all required information fields on Form 15288, including the partnership name, TIN, address, and selecting the correct revocation box (A or B).
- 2If revoking under section 6221(b), attach a completed Form 8979; if revoking under section 1101(g)(4), provide the designated representative's details.
- 3Sign and date Form 15288 as the authorized partner or LLC member, and complete the Partnership Representative fields if applicable.
- 4Mail or electronically submit Form 15288 (and attachments) to the IRS before or shortly after receiving Letter 2205-D to obtain official notification of acceptance or denial.
Known limitations
- 1Form 15288 is used by an eligible partnership that made a valid election out of the centralized audit regime on a timely filed return (including extensions) under IRC Section 6221(b).
- 2Form 15288 is used by a partnership that elected under section 1101(g)(4) of the Bipartisan Budget Act of 2015 (BBA) to have the centralized audit regime apply.
- 3If revoking an election under IRC Section 6221(b), Form 8979 must be provided along with Form 15288.
- 4The request for revocation is subject to IRS consent; it will not become effective without that consent.
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 is Form 15288 (Rev. 10-2022), dated October 2022. The source does not point to a separate 'latest information' page, but the revision date indicates the most recent version provided.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 10-2022.
- Catalog Number — confirm the form number is 75048Q.
- Mailing address — Not stated in the official source (must be derived from IRS website).
- Signature — confirm that the person signing is authorized to sign the partnership federal income tax return for the taxable year under examination.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 15288, as notification regarding acceptance or denial will be mailed to the partnership.
- 2If revoking an election under IRC Section 6221(b), ensure that Form 8979 is attached to the election request.
- 3If the form is signed by a trustee or debtor in possession (DIP) in bankruptcy, include a copy of the court order authorizing the signing.
- 4If notified via Letter 2205-D, submit the request within 30 days of receiving that letter.
Sources
- SRCForm 15288 is Catalog Number 75048Q and is dated October 2022 (Rev. 10-2022) [Form p.1].
- SRCThe form is used to request revocation for tax years beginning in a specific year and ending in a specified year [Form p.1].
- SRCIf revoking under IRC Section 6221(b), the partnership must appoint a Partnership Representative using Form 8979 [Form p.1].
- SRCThe request to revoke an election under section 1101(g)(4) requires the designated individual to sign and date the form [Form p.2].
- SRCThe request to revoke should be made within 30 days of receiving Letter 2205-D [Form p.2].
- SRCIf revoking under section 6221(b), the centralized partnership audit regime under BBA will apply if the revocation is approved [Form p.2].
Common confusion points
Who must sign Form 15288?
Any person authorized to sign the partnership federal income tax return for the taxable year under examination must sign; an authorized partner or LLC member is considered authorized.
→ Check if you are named on Letter 2205-D.
When should I file this form?
Generally, within 30 days of receiving Letter 2205-D notifying the partnership that it is under examination.
→ Verify the date on your letter against the filing date.
What happens if my revocation request is approved?
If revoking an election under IRC Section 6221(b), the centralized partnership audit regime under BBA applies to the specified tax year; if revoking an election into the centralized regime under 1101(g)(4), either TEFRA or deficiency procedures apply.
→ Check which section was revoked and what the resulting procedure is.
Does the revocation have to be approved by the IRS?
Yes, it is understood that the revocation of this election will not become effective without IRS consent.
→ Look for language confirming 'IRS consent' on your filed copy.
What if I file after 30 days from Letter 2205-D?
The election may still be accepted under certain circumstances and when it is administratively convenient for the Service.
→ Confirm that you are filing within 30 days or check the 'administrative convenience' clause.
Can a non-partner sign this form?
Yes, any person authorized to sign the Form 1065 can sign Form 15288 (under IRC Section 6221(b)).
→ Confirm that the signer is listed as an authorized signatory on your partnership's return.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8979 (Partnership Representative Revocation/Resignation and Designation) — required when revoking under IRC Section 6221(b).
Questions about IRS Form 15288
What is IRS Form 15288 used for?
This form allows a partnership to ask the IRS to stop applying certain rules—like the centralized audit regime—to its taxes. If approved, this revocation changes how the partnership's tax year is reviewed by the Internal Revenue Service. It confirms that the election change will not take effect until the IRS officially agrees.
Who must file IRS Form 15288?
An eligible partnership must file Form 15288 if it made a valid election out of the centralized audit regime on a timely filed return, or if it elected under section 1101(g)(4) of the Bipartisan Budget Act of 2015.
What information does IRS Form 15288 require?
The form collects identifying information such as the partnership's name and Taxpayer ID Number (TIN). It also requires specific signatures from a partner/LLC member or a designated individual, depending on which election is being revoked.
When is IRS Form 15288 due?
The request to revoke must be made within 30 days of the receipt of Letter 2205-D notifying the partnership that it is under examination. Extensions are possible only when administratively convenient for the Service.
Where do I file IRS Form 15288?
Filing location depends on who signs: If a partner/member signs, they file based on their address; if the designated individual signs (for an 1101(g)(4) revocation), that signature must be dated. The form is mailed to the partnership as notification of acceptance or denial.
How do I complete IRS Form 15288?
First, fill in the identifying details like the partnership name and TIN. Next, check whether the revocation is under section 6221(b) or 1101(g)(4). Finally, sign and date the form according to who is signing (partner/member vs. designated individual), ensuring proper documentation if a trustee or DIP signs.
What happens if IRS Form 15288 is filed incorrectly?
If the request for permission to revoke is not approved by the IRS, the provisions of the original partnership regime will continue to apply to the specified tax year.
Who must sign Form 15288?
Any person authorized to sign the partnership federal income tax return for the taxable year under examination must sign; an authorized partner or LLC member is considered authorized. Check if you are named on Letter 2205-D.
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