SECTION 1. PURPOSE

This revenue procedure provides instructions for all communications relating to the identification of the agent to act on behalf of the consolidated group pursuant to § 1.1502–77(c) of the Income Tax Regulations. This revenue procedure is the exclusive procedure under § 1.1502–77(c) for making the communications identified in section 3 of this revenue procedure.

2If this computation reduces the covered entity’s 2015 fee below zero and results in an amount due to the covered entity for the 2015 fee year, the IRS will pay the amount due to the covered entity.

Bulletin No. 2015–15 875 April 13, 2015