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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)
Internal Revenue Service Form 15288 is used by eligible partnerships to request revocation of a prior election out of the centralized partnership audit regime under IRC 6221(b) or section 1101(g)(4). The request must be filed within 30 days of receiving IRS 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)
Internal Revenue Service Form 15288 is used by eligible partnerships to request revocation of a prior election out of the centralized partnership audit regime under IRC 6221(b) or section 1101(g)(4). The request must be filed within 30 days of receiving IRS Letter 2205‑D.
Risk Radar
Scan points- 1Missing the 30‑day filing deadline after Letter 2205‑D will likely cause the revocation to be denied.
- 2Submitting the form after the 30‑day deadline following receipt of Letter 2205‑D.
- 3Failing to attach Form 8979 when revoking an election under IRC 6221(b).
- 4Signing the wrong section—partner instead of partnership representative—for a 1101(g)(4) revocation.
- 5Leaving both revocation checkboxes unchecked, so the IRS cannot determine the requested election.
Plain English
Form 15288 lets a partnership ask the IRS to cancel a previous election that moved it into the centralized audit system. The partnership must submit the request soon after the IRS notifies it of an examination.
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 that made a valid election out of the centralized partnership audit regime on a timely filed return (including extensions) or elected under section 1101(g)(4) wishes to request revocation of that election.
- Do not use it when the partnership is not eligible, has not made such an election, or the revocation request is submitted beyond 30 days after receiving Letter 2205‑D without qualifying circumstances.
- Check Form 8979 instead when revoking the election under IRC 6221(b).
Form selector
Use this form or another form?
Need to appoint or change partnership representative
Designates or revokes partnership representative required for revocation under IRC 6221(b)
✓ Confirm Form 8979 is completed and attached
Authorized signer must be identified for revocation request
Signature authority on Form 1065 determines who can sign Form 15288
✓ Verify signer is listed on Form 1065 as authorized
Revoking election made under section 1101(g)(4)
Form 15288 is the required request to revoke the election under IRC 1101(g)(4)
✓ Confirm the appropriate box for 1101(g)(4) is checked
Deadline or filing window
The filing window opens when the partnership receives IRS Letter 2205‑D notifying it of an examination. The request must be submitted within 30 days of that receipt. An extension is only possible under limited circumstances when the Service finds it administratively convenient.
Checklist
What you need before filling it out
Tax year beginning and ending
Tax year dates for the partnership · Entered on the form itself
Taxpayer ID Number (TIN)
Partnership’s EIN · Printed on Form 15288
Revocation selection (A or B)
Check appropriate box for election type · Section of form where boxes appear
Signature of authorized person
Signature of partner, LLC member, or partnership representative · Signature line on Form 15288
Attachment of Form 8979 (if revoking under IRC 6221(b))
Completed Form 8979 · Checklist in instructions page
Before you submit
- 1Verify the form revision date reads Rev. 10-2022.
- 2Confirm the partnership’s name and address are printed correctly.
- 3Enter the correct Taxpayer ID Number (TIN).
- 4Check the appropriate revocation box (A for IRC 6221(b) or B for IRC 1101(g)(4)).
- 5Attach a completed Form 8979 when revoking under IRC 6221(b).
- 6Ensure the authorized signer’s name, title, and date are entered.
- 7Sign the form under penalties of perjury.
- 8Include the partnership’s tax year beginning and ending dates.
- 9Review that all required fields are filled without blanks.
- 10Keep a copy of the completed Form 15288 for records.
How to file this form
- 1Complete Form 15288 with partnership information and tax year.
- 2Check the appropriate revocation box and attach Form 8979 if required.
- 3Have an authorized partner, LLC member, or partnership representative sign and date the form.
- 4Mail the signed Form 15288 (and attachments) to the IRS address indicated in the instructions and retain the mailing receipt as proof of filing.
Known limitations
- 1Form 15288 does not apply to partnerships that never made an election out of the centralized partnership audit regime. (Instructions p.2)
- 2Form 15288 does not apply when the original election was not made on a timely filed return, including extensions. (Instructions p.2)
- 3Form 15288 cannot be used after more than 30 days from receipt of IRS Letter 2205‑D unless the IRS grants special permission. (Instructions p.2)
- 4Form 15288 must include Form 8979 when revoking an election made under IRC 6221(b); without it the filing is invalid. (Instructions p.2)
- 5Form 15288 signed by a trustee or debtor in possession must be accompanied by a court order; otherwise it is not acceptable. (Instructions p.2)
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->Form 15288 is the Rev. 10-2022 edition; the source does not indicate a separate latest‑information webpage and notes no changes beyond this revision.
What changed or needs a fresh check
- Edition date — confirm the form reads Rev. 10-2022
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm an authorized signer signs and dates the form
Quick Facts
Downloads
After you file
- 1Retain the submitted Form 15288 and any attached Form 8979 in the partnership’s records. (Instructions p.2)
- 2Keep a copy of the court order when a trustee or DIP signs the form. (Instructions p.2)
- 3Expect a mailed IRS notice indicating whether the revocation request is accepted or denied. (Instructions p.2)
- 4If the IRS approves the revocation, file future returns under the audit regime indicated in the approval notice. (Instructions p.2)
Sources
- SRCInstructions p.2 — Form 15288 is to be used only by an eligible partnership that made a valid election out of the centralized audit regime on a timely filed return (including extensions) or by a partnership that elected under section 1101(g)(4).
- SRCInstructions p.2 — The request to revoke the election should be made within 30 days of the receipt of Letter 2205-D.
- SRCInstructions p.2 — If revoking an election made under section 6221(b), Form 8979 must be provided along with Form 15288.
- SRCInstructions p.2 — Any person authorized to sign Form 1065, including any partner or LLC member, may sign and date Form 15288.
- SRCInstructions p.2 — If the form is signed by a trustee or debtor in possession, a copy of the court order authorizing the signing must accompany the filing.
- SRCInstructions p.2 — Notification will be mailed to the partnership indicating acceptance or denial of the revocation request.
- SRCInstructions p.2 — If the IRS approves the revocation, the appropriate partnership audit regime will apply to the partnership for the specified tax year.
- SRCForm p.1 — The partnership must also appoint a Partnership Representative when revoking an election made under IRC 6221(b).
- SRCForm p.1 — Catalog Number 75048Q and revision date October 2022 identify Form 15288.
Common confusion points
Do I need to file Form 15288 if my partnership elected under section 1101(g)(4)?
Filers may think the form is only for 6221(b) elections.
→ Verify that the partnership made an election under section 1101(g)(4) and is eligible per the instructions. (Instructions p.2)
Who is allowed to sign Form 15288?
Uncertainty about whether only a designated representative can sign.
→ Confirm you are a partner, LLC member, or the authorized signatory of Form 1065, or have appointed a Partnership Representative. (Instructions p.2)
Can I submit the revocation after the 30‑day window?
The 30‑day deadline is easy to miss.
→ Count 30 days from receipt of Letter 2205‑D; if past, note that IRS may only accept later under special circumstances. (Instructions p.2)
Do I have to attach Form 8979 for both types of revocation?
The requirement is mentioned only for 6221(b) elections.
→ Attach Form 8979 only when revoking a 6221(b) election; it is not required for a 1101(g)(4) revocation. (Instructions p.2)
What additional document is needed if a trustee signs the form?
Trustees are not typical signers.
→ Include a copy of the court order authorizing the trustee or DIP to sign. (Instructions p.2)
Is the revocation effective as soon as I file?
Some assume filing alone changes the audit regime.
→ Wait for the IRS’s mailed acceptance notice before treating the revocation as effective. (Instructions p.2)
Workflow map
Related forms and next steps
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Questions about IRS Form 15288
What is IRS Form 15288 used for?
Form 15288 lets a partnership ask the IRS to cancel a previous election that moved it into the centralized audit system. The partnership must submit the request soon after the IRS notifies it of an examination.
Who must file IRS Form 15288?
An eligible partnership that previously elected out of the centralized partnership audit regime (under IRC 6221(b) or section 1101(g)(4)) and the person named on the IRS examination Letter 2205‑D must file Form 15288.
What information does IRS Form 15288 require?
The form collects the partnership’s name, TIN, address, tax year dates, the revocation option (box A or B), and requires the appropriate signature—partner/LLC member for 6221(b) or partnership representative for 1101(g)(4).
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 of an examination.
How do I complete IRS Form 15288?
Enter the partnership’s name, TIN, address, and tax year on the top of the form. Check the appropriate revocation box (A for 6221(b) or B for 1101(g)(4)). Attach Form 8979 when revoking under 6221(b). Have the authorized partner or partnership representative sign and date the form. Mail the completed form within 30 days of receiving Letter 2205‑D; the IRS will then issue an acceptance or denial notice.
What happens if IRS Form 15288 is filed incorrectly?
If the form is not filed correctly, the revocation will not become effective without IRS consent, leaving the partnership subject to the centralized audit regime.
Do I need to file Form 15288 if my partnership elected under section 1101(g)(4)?
Filers may think the form is only for 6221(b) elections. Verify that the partnership made an election under section 1101(g)(4) and is eligible per the instructions. (Instructions p.2)
Who is allowed to sign Form 15288?
Uncertainty about whether only a designated representative can sign. Confirm you are a partner, LLC member, or the authorized signatory of Form 1065, or have appointed a Partnership Representative. (Instructions p.2)
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