Rev. Proc. 2025-13

Commissioner of Internal Revenue Associate Chief Counsel (Financial Institutions & Products) Attn: CC:FIP:4 Room 3547 1111 Constitution Ave, N.W. Washington, D.C. 20224 (F) (855) 574-9026

under section 831(b) of the Internal Revenue Code, and the election is in effect as of the date of this request;

Dear IRS Representative:

[ Insert Taxpayer name, address, and EIN number ] (Taxpayer) submits to the Internal Revenue Service (IRS) this revocation request in accordance with Rev. Proc. 2025-13, 2025-8 I.R.B. 816. We request the IRS’s automatic consent to revocation of the section 831(b) election made by Taxpayer, such revocation to be effective for the taxable year beginning

[ Insert date ] (revocation year).

In support of this request, Taxpayer makes the following representations: (1) Taxpayer elected the alternative tax

(2) Taxpayer has no net operating losses

arising in a taxable year to which the section 831(b) election applied that can be carried over to the revocation year; (3) Taxpayer is timely submitting this

request (as provided in section 4.02(3) of Rev. Proc. 2025-13) no later than the date on which it files its timely-filed (including extensions) Federal income tax return for the revocation year; and (4) Taxpayer will not make a section

831(b) election for the five taxable years following the revocation year.

[ Insert signature and title of authorized signatory ]

Penalties of Perjury Statement

Under penalties of perjury, I declare that I have examined this request, including the representations set forth herein and any accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete.

[ Insert Taxpayer Name ]

By: ______________________________

[ Insert Name of Authorized Signatory ]

Title: _____________________________

Date: _____________________________