Federal Agreement to Rescind Notice of Final Partnership Adjustment
Extracted from PDF file 2019-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 The parties are returned to the rights and obligations existing on the day immediately prior to the date on which the rescinded notice of final partnership adjustment was issued.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 Amended Return
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 2019, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
Other Federal Individual Income Tax Forms:
|Form Code||Form Name|
|1040 (Schedule B)||Interest and Ordinary Dividends|
|Form 1040||U.S. Individual Income Tax Return|
|Form 1040-V||Payment Voucher|
|Form 8822||IRS Change of Address|
|1040 (Schedule A)||Itemized Deductions|
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 2019.
15057 is a Federal Individual Income Tax form. An amended tax return is used to correct errors or omissions in a previously-filed tax return. While taxpayers will not generally be punished simply for correcting an error in a previous return, errors that resulted in an underpayment of owed tax can sometimes result in penalties or interest owed.
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!
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.