IRS Form: Rescission of FPAA (IRC §6231)

Feb. 8, 2019, 1:27 PM UTC

Form 15057, Agreement to Rescind Notice of Final Partnership Adjustment, released February 7. The form is used by the partnership representative, on behalf of the partnership, to rescind the notice of final partnership adjustment if the partnership representative agrees to rescind the notice of final partnership adjustment. The effect of the rescission is that it is treated as if the notice of final partnership adjustment was never issued, according to the form. [IRS Form 15057 (Feb. 2019)]

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