Election by Small Business Corporation

ID: CCA_2009061811175739 Number: 200929009
Release Date: 7/17/2009
Office: ---
UILC: 1362.00-00
From: ---
Sent: Thursday, June 18, 2009 11:17:59 AM
To: ---
Cc:
Subject: RE: Recovering an Election ---
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I did some research, and there is no process by which a taxpayer had retroactively undo an S corp election. He can only revoke the election going forward into future years.
Chief Counsel doesn't have access to documents like the TP's --- election but the Service Center
(either in Cincinnati or Ogden, depending on where the taxpayer is located) may have the access.
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