SECTION 10. NOTIFICATIONS BY

THE COMMISSIONER

.01 In general . The Commissioner, or the Commissioner’s duly authorized delegate, will notify, in writing, an entity that it has been designated as the agent by the Commissioner pursuant to § 1.1502– 77(c)(6) in the manner prescribed in section 10.02 of this revenue procedure. If the Commissioner objects to the resignation of an agent, the Commissioner, or the Commissioner’s duly authorized delegate, will notify, in writing, the agent seeking to resign pursuant to § 1.1502–77(c)(7), in the manner prescribed in section 10.03 of this revenue procedure. The Commissioner will notify, in writing, the agent in the manner prescribed by section 10.04 of this revenue procedure when expressly invoking the authority of § 1.1502– 77(f)(2)(i) to deal directly with any member of the group with respect to its liability under § 1.1502–6 for the consolidated tax of the group.

.02 Commissioner designations . The Commissioner will notify an entity that pursuant to § 1.1502–77(c)(6) the Commissioner has designated it to be the agent by providing a written notice that contains the following information (see Appendix A for a sample letter that incorporates this information):

(1) Name, address, and employer identification number of the agent to be designated;

(2) Name, address, and employer identification number of the agent, or member, if any, requesting the designation;

(3) The consolidated return year(s) for which the designation applies, and, to the

extent applicable, the date the designation is effective;

(4) The name and employer identification number of the common parent that filed the return(s) for the consolidated return year(s) for which the designation applies;

(5) Unless otherwise specified in the notice, the effective date of the designation is the date of the notice described in this section 10.02.

(6) The Commissioner should inform the agent designated by the Commissioner that, pursuant to § 1.1502–77(c)(6)(ii), it should provide written notice to each member of the group that it is the new agent; and

(7) The Commissioner, or the Commissioner’s duly authorized delegate, should include the title and name of the appropriate person executing the designation on behalf of the Commissioner. The written notice should be executed by signing (either manually, by imprint, or initials) and dating such written notice. The written notice should be sent via mail to the last known address of the designated agent, and a copy should be sent to the address specified in section 5.01 of this revenue procedure.

.03 Commissioner’s response to re- quested resignation . (1) If the Commissioner objects to an agent’s request to resign, pursuant to § 1.1502– 77(c)(7)(i)(D), the Commissioner, within 90 days of the postmark of the request of the agent seeking to resign, must send a written notice to the agent containing the following information:

(a) Name, address, and employer identification number of the agent seeking to resign;

(b) The consolidated return year(s) for which the requested designation would apply;

(c) The name and employer identification number of the common parent under which the return(s) for which the designation is requested was (were) filed, if different from the agent named in section 10.03(1) of this revenue procedure; (d) The reason(s) for the Commissioner’s objection to the agent’s resignation; and

(e) The title and name of the appropriate person executing the objection to the agent’s resignation on behalf of the Com

missioner or the Commissioner’s duly authorized delegate. The written notice should be executed by signing (either manually, by imprint, or initials) and dating such written notice. The written notice should be sent via mail to the address of the agent seeking to resign as set forth in the resignation request, and a copy should be sent to the address specified in section 5.01 of this revenue procedure. (2) If the Commissioner does not object to an agent’s request to resign, the Commissioner may, but is not required to, provide a written notice to the agent before the expiration of the 90-day period from the date of the request. That notice may be in such form as the Commissioner may determine and should be sent to the agent seeking to resign, and a copy should be sent to the address specified in section 5.01 of this revenue procedure. The Commissioner’s notice may contain any or all of the following information:

(a) Name, address, and employer identification number of the agent seeking to resign;

(b) Name, address, and employer identification number of the entity that has consented to replace the resigning agent;

(c) The consolidated return year(s) for which the requested designation would apply;

(d) The name and employer identification number of the common parent under which the return(s) for which the designation is requested was (were) filed, if different from the agent named in section 10.03(1) of this revenue procedure; (e) A statement that the Commissioner does not object to the agent’s resignation; and

(f) The title and name of the appropriate person executing the notice on behalf of the Commissioner or the Commissioner’s duly authorized delegate.

.04 Commissioner deals separately with a member . The Commissioner, or a duly authorized delegate, should prepare a notice informing the agent in writing that the Commissioner will deal separately with a member of the group, and not the agent, pursuant to § 1.1502–77(f)(2)(i). The notice should contain the following information:

(1) Name, address, and employer identification number of the agent that will no longer be the agent for the member(s)

April 13, 2015 880 Bulletin No. 2015–15

identified in section 10.04(2) of this revenue procedure as a result of the Commissioner’s decision to deal separately with such member(s);

(2) Name, address and employer identification number of each member the Commissioner will be dealing with separately;

(3) The consolidated return year(s) for which the notification applies and, to the extent applicable, the effective date;

(4) The name and employer identification number of the common parent that filed the return(s) for the consolidated return year(s) for which the notification applies; and

(5) The Commissioner, or a delegated authority, should include the title and name of the appropriate person executing the notice on behalf of the Commissioner. The document should be executed by signing (either manually, by imprint, or initials) and dating such written notice and it should be sent via mail to the last known address of the agent.

SECTION 11. EFFECTIVE DATE, EFFECT ON OTHER DOCUMENTS

This revenue procedure applies to designations of agents and notifications of the existence of default successors, to requests for designation of an agent or for replacement of a previously designated agent, and to resignations of agents with respect to consolidated return years beginning on or after April 1, 2015. For prior years beginning on or after June 28, 2002 and before April 1, 2015, see § 1.1502– 77B and Rev. Proc. 2002–43, 2002–28 I.R.B. 99. However, pursuant to § 1.1502– 77(c)(7) and (j)(2), sections 9 and 10.03 of this revenue procedure govern the resignation of an agent for the group for a completed year that began before April 1, 2015. Rev. Proc. 2002–43 is modified by inserting “§ 1.1502–77B” for “§ 1.1502– 77” each time it occurs and is obsoleted with respect to consolidated return years beginning on or after April 1, 2015.