0326 Form 15721 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f15721.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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In reply refer to

Taxpayer ID number

(March 2026)

Department of the Treasury - Internal Revenue Service

(Name(s)) an organization , taxpayer(s) of

(Address) and the Internal Revenue Service, by , mutually agree, as provided in

IRC Section 7611(c)(2)(C), to suspend the running of the two-year period provided in IRC Section 7611(c)(1)(A) for completing the

church tax examination, which began on and is set to expire on .

The IRC Section 7611(c)(1)(A) two-year period will be suspended under IRC Section 7611(c)(2)(C) for days.

Unless the parties mutually agree to further suspend or it's otherwise suspended per IRC Section 7611(c)(2), the two-year period for

completing this church tax examination will expire on .

By signing this agreement, the signatories represent that they possess the authority to bind the parties to the terms of this agreement.

Your Rights as a Taxpayer

You have the right to refuse to suspend the period to conduct a church tax examination. Refusal to sign this consent will not deprive you of your right to bring a declaratory judgment suit in court. However, if you don't sign the consent form, the IRS Independent Office of Appeals won't consider your protest.

SIGN HERE

TAXPAYER'S REPRESENTATIVE SIGN HERE

(Type or print name) (Date signed)

(Type or print name) (Date signed)

(Only needed if signing on behalf of the taxpayer)

I am aware that I have the right to refuse to sign this consent. I am also aware that my refusal to sign this consent will not deprive the taxpayer of its right to bring a declaratory judgment suit in court. However, I wish to sign this consent to permit sufficient time for the IRS Independent Office of Appeals to consider the taxpayer’s protest. In addition, the taxpayer has been made aware of these rights.

CORPORATE NAME

(Type or print name)

(Type or print name)

CORPORATE OFFICER(S) SIGN HERE

(Title) (Date signed)

(Title) (Date signed)

I (we) am aware that I (we) have the right to refuse to sign this consent. I (we) am also aware that my (our) refusal to sign this consent will not deprive me (us) of the right to bring a declaratory judgment suit in court. However, I (we) wish to sign this consent to permit sufficient time for the IRS Independent Office of Appeals to consider my (our) protest.

INTERNAL REVENUE SERVICE SIGNATURE AND TITLE

(IRS Official's name - see instructions) (IRS Official's title - see instructions)

(IRS Official's signature - see instructions) (Date signed)

Catalog Number 96125U www.irs.gov Form 15721 (3-2026)

Instructions for Form 15721, Consent to Suspend the Period to Conduct a Church Tax Examination

If you are an attorney or agent of the taxpayer(s), you may sign the consent provided the action is specifically authorized by a power of attorney. If the power of attorney was not previously filed, you must include it with this form.

If the taxpayer is a corporation, sign this consent with the corporate name followed by the signature and title of the officer(s) authorized to sign.

Instructions for Internal Revenue Service Employees

Complete the delegated IRS official's name and title of the employee who is signing the form on behalf of the IRS.

A delegated IRS official must execute agreements to suspend the periods for completing church tax inquiries or examinations under IRC § 7611(c)(2)(C), as authorized by Delegation Order 7-3 (Rev. 3), Section 11 (IRM 1.2.2.8.3(11)). Delegation is to Group Managers, Exempt Organization Examinations (Tax Exempt and Government Entities Division). IRM 1.2.2.8.3(12).

Catalog Number 96125U www.irs.gov Form 15721 (3-2026)