SECTION 9. RESIGNATION OF AN

AGENT

.01 In general . If the agent requests to resign as agent for a completed year pur

suant to § 1.1502–77(c)(7), the request to resign as agent must be made in the manner set forth in this section 9. Such request must propose a member, or successor of a member, to serve as an agent to replace the resigning agent and include a signed statement by the proposed agent consenting to serve as agent.

.02 When to file . A request by an agent to resign as agent for a completed year may be filed at any time after the completed year has ended.

.03 Contents . A request by an agent to resign as agent must be in writing and contain the following information:

(1) The heading “REV. PROC. 2015– 26: AGENT’S REQUEST TO RESIGN UNDER § 1.1502–77(c)(7)” must be typed or legibly printed at the top of the request;

(2) Name, address, and employer identification number of the agent that wishes to resign;

(3) Name, address, and employer identification number of the entity that has consented to replace the resigning agent and the consolidated return year(s) for which the agent’s resignation is requested;

(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 agent’s resignation is requested;

(5) The Service Center where the consolidated return(s) was (were) filed for the year(s) for which approval of the agent’s resignation is requested;

(6) The name and address of the corporation(s) (or other person(s)) that have custody of the books and records with respect to the consolidated return years for which the resignation is requested, if different from the proposed replacement agent named in section 9.03(3) of this revenue procedure, and if so, a description of the arrangements available to the proposed replacement agent for access to the books and records;

(7) The name, address, and phone number of the Examination Team Manager, Appeals Officer or Counsel Attorney, if any, who currently has jurisdiction of the consolidated return year(s) for which the agent’s resignation is requested;

(8) The reason(s) for the request to resign as agent;

(9) A disclosure confirming that immediately after its resignation takes effect, the resigning agent will not be the agent for any year other than a completed year (see § 1.1502–77(c)(7)(i)(C)); and

(10) A statement on behalf of the replacement agent in which it:

(a) Agrees to serve as the group’s agent pursuant to the resigning agent’s designation; and

(b) If it was not a member of the group during the consolidated return year(s) for which it is designated, acknowledges that it is or will be primarily liable as a member, or a successor of a member, for the consolidated tax liability for such consolidated return year(s).

.04 Signature requirement . (1) A request under this section 9 must contain the following declaration, signed by a duly authorized officer of the agent for the completed year(s) for which the resignation is requested: Under penalties of per- jury, I declare that I am authorized to make this request on behalf of the re- signing agent and that, to the best of my knowledge, the information provided is true, correct, and complete.

(2) The statement required under section 9.03(10) of this revenue procedure must contain the following declaration, signed by a duly authorized officer of the designated agent: Under penalties of perjury, I declare that I am authorized to sign this statement on behalf of the designated agent and that, to the best of my knowledge, the information pro- vided is true, correct, and complete.

.05 Process for Commissioner objec- tions . The Commissioner shall have 90 days from the date of the postmark of the agent’s request to object to the agent’s request to resign and be replaced by another agent (that is a member or a successor of a member). If the Commissioner does not object to the agent’s resignation in writing within 90 days of the postmark of the agent’s request, the agent’s request will be deemed granted, the agent will be permitted to resign, and the resigning agent shall be replaced by the designated replacement agent as set forth in the request. During the 90-day period, the Commissioner may, but is not required to, send a written notification advising that the Commissioner has no objection to the requested resignation. The agent that re

Bulletin No. 2015–15 879 April 13, 2015

places the agent that resigned should give written notice that it is the new agent to each member of the group during any part of the completed year.

.06 Effective date of requested resigna- tion . If the Commissioner does not object to the resignation in writing within 90 days of the postmark of the request, the resignation will become effective the earlier of:

(1) The date of the Commissioner’s written notification of no objection, if any; or

(2) Ninety (90) days from the postmark of the request.