Federal Agreement to Rescind Notice of Final Partnership Adjustment
Extracted from PDF file 2023-federal-15057.pdf, last modified February 2019
Agreement to Rescind Notice of Final Partnership AdjustmentDepartment of the Treasury - Internal Revenue Service Form 15057 (February 2019) Agreement to Rescind Notice of Final Partnership Adjustment Audit control number Taxpayer ID Number (TIN) (See Instructions on Reverse) Pursuant to section 6231(d) of the Internal Revenue Code, (name of partnership) at and the Commissioner of (number, street, city or town, state, ZIP code) Internal Revenue agree to the following: to the 1. The parties agree to rescind the notice of final partnership adjustment, issued on partnership for the taxable year ending (date of notice of final partnership adjustment) . 2. The parties agree that the period of limitations on making adjustments under section 6235 has not expired as to the above tax year and can be further extended at the time of this agreement or at a later date under applicable provisions of the Internal Revenue Code. 3. The parties acknowledge that the effect of the rescission is that it is treated as if the notice of final partnership adjustment was never issued. Accordingly, the partnership has no right to bring a proceeding in court under section 6234 with respect to such notice. The parties are returned to the rights and obligations existing on the day immediately prior to the date on which the rescinded notice of final partnership adjustment was issued. Included among those rights and obligations is the right of the Commissioner or his delegate to issue a later notice of final partnership adjustment in an amount that exceeds, or is the same as, or is less than the amount previously determined, from which amount the taxpayer may exercise all administrative and statutory appeal rights. 4. The taxpayers affirmatively state that at the time of signing this agreement 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 in the notice of final partnership adjustment. Signature of individual partnership representative or designated individual (see instructions) Date Name of the person signing the form Telephone number Name of entity partnership representative (if applicable) Internal Revenue Service Signature and Title IRS Official's name IRS Official's title IRS Official's signature Catalog Number 71284W Date www.irs.gov Form 15057 (2-2019) Instructions for Form 15057, Agreement to Rescind Notice of Final Partnership Adjustment Completion of Form 15057 The partnership representative, on behalf of the partnership, must sign the agreement to rescind the notice of final partnership adjustment if the partnership representative agrees to rescind the notice of final partnership adjustment. If the partnership representative is an entity include the name and signature of the designated individual for the partnership taxable year as shown in this agreement. Instructions for Signing Form 15057 If you are an individual partnership representative, sign the form and enter the information as requested: • Your name, date, and telephone number. If you are a designated individual, sign the form and enter the information as requested: • Your name, date, and telephone number. • Name of entity partnership representative. Submit the completed and signed Form 15057 with the Internal Revenue Service office to the attention of the name of the contact person on the notice of final partnership adjustment. The effective date of this agreement shall be the date on which the Commissioner or his delegate signs this form. Catalog Number 71284W www.irs.gov Form 15057 (2-2019)
Form 15057 (2-2019)
More about the Federal 15057 Individual Income Tax TY 2023
Form 15057 is used for taxpayers who wish to rescind notice of their final partnership tax return adjustment.
We last updated the Agreement to Rescind Notice of Final Partnership Adjustment in February 2024, so this is the latest version of 15057, fully updated for tax year 2023. You can download or print current or past-year PDFs of 15057 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Individual Income Tax Forms:
|Income Tax Return for Single and Joint Filers With No Dependents
|1040 (Schedule 8812)
|Child Tax Credit
|Underpayment of Estimated Tax by Individuals, Estates, and Trusts
|Withholding Certificate for Pension or Annuity Payments
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 15057 from the Internal Revenue Service in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Federal 15057
We have a total of five past-year versions of 15057 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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