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Form 15721: Consent to Suspend the Period to Conduct a Church Tax Examination
IRS Form 15721 is Consent to Suspend the Period to Conduct a Church Tax Examination, filed by taxpayers of an organization. This form suspends the two-year period for completing the church tax examination.
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IRS Form 15721 - Consent to Suspend the Period to Conduct a Church Tax Examination
IRS Form 15721 is Consent to Suspend the Period to Conduct a Church Tax Examination, filed by taxpayers of an organization. This form suspends the two-year period for completing the church tax examination.
Risk Radar
Scan points- 1Failing to sign the consent means the IRS Independent Office of Appeals may ignore your protest.
- 2Failing to list the Taxpayer ID number on IRS Form 15721.
- 3Not specifying the exact date the church tax examination began.
- 4Signing without confirming authority (especially for corporate signatories).
- 5Forgetting to attach the Power of Attorney when signing as an agent/attorney.
Plain English
This form allows a taxpayer to agree with the IRS to pause the clock on their church tax examination. By signing this consent, the parties mutually agree to suspend the running of the standard two-year period required to finish the review. This keeps the examination from automatically expiring while other actions are taken.
Submission Date
- Filing date: 2026-04-08 10:10:39
- 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 organization's taxpayer(s) mutually agrees with the Internal Revenue Service to suspend the two-year period for completing a church tax examination, as provided in IRC Section 7611(c)(2)(C).
- Do not use this form if you wish to refuse to suspend the period, because refusal will not deprive the taxpayer of its right to bring a declaratory judgment suit in court.
- Check Form 15721 instead when an attorney or agent signs on behalf of the taxpayer(s) and that action is specifically authorized by a power of attorney.
Form selector
Use this form or another form?
Taxpayer is an individual/organization
Used to agree to suspend the church tax examination period under IRC Section 7611(c)(2)(C)
✓ Check before you continue
Signing on behalf of a corporation
Requires signing with corporate name, officer signature, and title
✓ Check before you continue
Attorney/Agent is signing
Must ensure the power of attorney authorizing the action is included with this form if not previously filed
✓ Check before you continue
Deadline or filing window
The standard two-year period for completing the church tax examination begins on a specified date and is set to expire on another listed date. By signing, this period is suspended for a specific number of days under IRC Section 7611(c)(2)(C).
Checklist
What you need before filling it out
Purpose
Consent to Suspend the Period to Conduct a Church Tax Examination · Form 15721 Title
Legal Basis for Suspension
IRC Section 7611(c)(2)(C) · Body of form text
Duration Suspended
Two-year period (under IRC Section 7611(c)(1)(A)) · Form 15721 body/instructions
Filer's Right to Refuse
The right to refuse to suspend the period. · Taxpayer Rights section (Form p.1)
IRS Delegation Authority
Group Managers, Exempt Organization Examinations (Tax Exempt and Government Entities Division) · Form 15721 Instruction p.2
Before you submit
- 1Verify that the form is dated March 2026.
- 2Confirm the Taxpayer ID number and Name(s) are correctly listed at the top of Form 15721.
- 3Ensure the specific start date and expiration date for the church tax examination are filled in.
- 4Check that the agreement specifies the exact number of days being suspended under IRC Section 7611(c)(2)(C).
- 5If signing as a corporation, verify the Corporate Officer's Title is listed next to their signature.
- 6Confirm that the IRS Official's name and title are completed if an IRS employee signs on behalf of the agency.
- 7Review the acknowledgments: confirm both taxpayer/corporate signer and IRS official have acknowledged the right to refuse.
How to file this form
- 1Complete all necessary fields, including the Taxpayer ID number, organization name(s), and address.
- 2Sign Form 15721 as the Taxpayer (or Corporate Officer) and date the signature, acknowledging awareness of refusal rights.
- 3If signing on behalf of a corporation, ensure the corporate officer's title is printed alongside their signature.
- 4Have an authorized IRS official sign and date the form to finalize the agreement with the Internal Revenue Service.
- 5Keep a copy of the fully executed Form 15721 for your records.
Known limitations
- 1The two-year period for completing the church tax examination will expire on a specific date if the consent is not signed and further suspended, unless mutually agreed otherwise.
- 2Refusal to sign the consent form does not deprive the taxpayer of the right to bring a declaratory judgment suit in court.
- 3If the taxpayer is an attorney or agent, they may sign only if action is specifically authorized by a power of attorney, which must be included with the form if not previously filed.
- 4The suspension applies to the two-year period provided in IRC Section 7611(c)(1)(A) under IRC Section 7611(c)(2)(C).
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 of IRS Form 15721 is dated March 2026 (3-2026). The source provides the catalog number (96125U) and directs users to www.irs.gov for more information.
What changed or needs a fresh check
- Edition date — confirm March 2026 (3-2026) on Form 15721.
- Catalog number — confirm 96125U is present.
- Mailing address — Not stated in the official source — verify on the agency site.
- Signature — Confirm all required signatures (Taxpayer, Corporate Officer, IRS Official) are present and dated.
Quick Facts
Downloads
After you file
- 1Retain a copy of IRS Form 15721 for records.
- 2If signing on behalf of a corporation, ensure the corporate name is listed with the officer's signature and title.
- 3If an attorney or agent signs, confirm that the power of attorney authorizing the action was included if it wasn't already filed.
- 4Confirm the specific expiration date for the church tax examination period based on the dates filled out on Form 15721.
Sources
- SRCForm 15721's official title is Consent to Suspend the Period to Conduct a Church Tax Examination (Catalog Number 96125U) [Form p.1]
- SRCThe form allows parties to mutually agree to suspend the two-year period for completing the church tax examination under IRC Section 7611(c)(2)(C) [Form p.1]
- SRCThe suspension applies to the two-year period provided in IRC Section 7611(c)(1)(A) which began on a specified date and is set to expire on another specified date [Form p.1]
- SRCIf no consent is signed, the IRS Independent Office of Appeals will not consider the protest unless further suspension occurs or it's suspended per IRC Section 7611(c)(2) [Form p.1]
- SRCAn attorney/agent may sign Form 15721 provided action is specifically authorized by a power of attorney, which must be included if not previously filed [Instructions p.2]
- SRCDelegated IRS officials execute agreements to suspend periods under IRC § 7611(c)(2)(C), as authorized by Delegation Order 7-3 (Rev. 3) [Instructions p.2]
Common confusion points
Who needs to sign this form?
Taxpayers, their representatives, or authorized attorneys/agents must sign.
→ If signing for a corporation, ensure all required officers sign.
What happens if the taxpayer refuses to sign?
The IRS Independent Office of Appeals will not consider the protest unless there is mutual agreement or other suspension per IRC Section 7611(c)(2).
→ Check the signature block to confirm the refusal statement was made.
Does an attorney need a power of attorney to sign Form 15721?
Yes, if signing as an attorney or agent, the action must be specifically authorized by a power of attorney.
→ If you are filing for someone else, verify that POA is attached.
Who signs on behalf of the IRS?
A delegated IRS official executes the agreement; their name and title must be completed on Form 15721.
→ Check the bottom signature block to see if it is an individual or a corporate signee.
What does 'two-year period' refer to?
It refers to the running time provided in IRC Section 7611(c)(1)(A) for completing the church tax examination.
→ Ensure the start and end dates of this two-year period are accurately filled out on Form 15721.
If I am a corporation, what must be listed with my signature?
The corporate name must be followed by the signature and title of the authorized officer(s).
→ Verify that the Corporate Officer's Title is clearly printed next to their signature.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The right to bring a declaratory judgment suit can be exercised if this consent is refused.
Questions about IRS Form 15721
What is IRS Form 15721 used for?
This form allows a taxpayer to agree with the IRS to pause the clock on their church tax examination. By signing this consent, the parties mutually agree to suspend the running of the standard two-year period required to finish the review. This keeps the examination from automatically expiring while other actions are taken.
Who must file IRS Form 15721?
Taxpayers of an organization must file IRS Form 15721 with the Internal Revenue Service.
What information does IRS Form 15721 require?
The form collects information regarding the taxpayer, their address, and details about the agreement to suspend the church tax examination under IRC Section 7611(c)(2)(C). Signatories also confirm they possess the authority to bind the parties to this agreement.
When is IRS Form 15721 due?
The two-year period for completing the church tax examination will be suspended for a specified number of days, and it is set to expire on the date listed when the form is completed.
Where do I file IRS Form 15721?
The location instructions are not explicitly detailed beyond the filing with the Internal Revenue Service; however, the Catalog Number is 96125U and it can be found at www.irs.gov.
How do I complete IRS Form 15721?
The taxpayer signs in the designated area (or corporate officer signs for a corporation), stating awareness of the right to refuse. The IRS official also signs, providing their name, title, and date signed. If signing as an attorney/agent, they must ensure the power of attorney is included if not previously filed.
What happens if IRS Form 15721 is filed incorrectly?
If a taxpayer refuses to sign this consent form, the IRS Independent Office of Appeals will not consider their protest unless another suspension occurs per IRC Section 7611(c)(2).
Who needs to sign this form?
Taxpayers, their representatives, or authorized attorneys/agents must sign. If signing for a corporation, ensure all required officers sign.
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