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Form 15721: Consent to Suspend the Period to Conduct a Church Tax Examination
IRS Form 15721 is a Consent to Suspend the Period to Conduct a Church Tax Examination, used by a church or other tax‑exempt organization to pause the two‑year examination window set by IRC §7611(c)(1)(A).
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IRS Form 15721 - Consent to Suspend the Period to Conduct a Church Tax Examination
IRS Form 15721 is a Consent to Suspend the Period to Conduct a Church Tax Examination, used by a church or other tax‑exempt organization to pause the two‑year examination window set by IRC §7611(c)(1)(A).
Risk Radar
Scan points- 1Failing to sign the consent prevents the IRS Appeals Office from reviewing the protest.
- 2Leaving the number of suspension days blank prevents the IRS from knowing the agreed extension.
- 3Omitting the taxpayer’s identification number or address makes the form incomplete.
- 4The taxpayer’s signature is missing, which invalidates the consent.
- 5When signing on behalf of the taxpayer, the representative’s signature and title are not provided.
Plain English
This form lets a church ask the IRS to stop the two‑year clock that runs while it reviews the organization’s tax‑exempt status. By signing, the church gives the IRS more time to consider any protest it has filed.
Submission Date
- Filing date: 2026-04-08 10:10:39
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need to suspend the two‑year period for completing a church tax examination under IRC §7611(c)(1)(A) and §7611(c)(2)(C).
- Do not use it when you refuse to suspend the period, as you may sign a refusal without this consent form.
Form selector
Use this form or another form?
Church wants to extend the two‑year examination period
Suspends the two‑year period under IRC §7611(c)(2)(C)
✓ Verify suspension days are entered and both parties have signed
Attorney or agent signs on behalf of the taxpayer
Attorney must have a power of attorney authorizing the action
✓ Include the power of attorney if it was not previously filed
Corporate tax‑exempt organization provides consent
Corporate name and officer titles must be included on the consent
✓ Ensure corporate officer(s) sign and their titles are printed
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Taxpayer ID number
Taxpayer identification number (EIN or SSN) · Form header section
Period suspension days
Number of days to suspend the two‑year period · Section stating suspension for ___ days
Taxpayer signature
Handwritten or typed signature of taxpayer · TAXPAYER SIGN HERE block
Taxpayer’s representative signature
Signature and title of authorized agent · TAXPAYER'S REPRESENTATIVE SIGN HERE block
IRS official signature
Signature, name, and title of delegated IRS employee · INTERNAL REVENUE SERVICE SIGNATURE AND TITLE block
Before you submit
- 1Verify the form shows “Form 15721 (March 2026)” on the top. (Form p.1)
- 2Enter the correct Taxpayer ID number in the designated line. (Form p.1)
- 3Fill in the start and expiration dates of the original two‑year examination period. (Form p.1)
- 4Calculate and write the exact number of days the period will be suspended. (Form p.1)
- 5Include a power of attorney if an attorney or agent signs on behalf of the taxpayer. (Form p.2)
- 6If the taxpayer is a corporation, print the corporate name and have an authorized officer sign with title. (Form p.2)
- 7Ensure the delegated IRS official’s name, title, and signature are completed. (Form p.2)
How to file this form
- 1Complete all required fields on Form 15721, including taxpayer information and suspension days. (Form p.1)
- 2Attach any required power of attorney or corporate officer authorization documents. (Form p.2)
- 3Obtain signatures from the taxpayer, any representative, and the authorized IRS official. (Form p.1 & p.2)
- 4Mail the signed Form 15721 to the IRS as directed in the instructions and keep a copy for your records.
Known limitations
- 1Form 15721 cannot be used without a mutual agreement to suspend the period
- 2Taxpayer may refuse to sign; refusal does not affect the right to bring a declaratory judgment suit
- 3Form applies only to church tax examinations subject to the IRC §7611(c)(1)(A) two‑year period
- 4Only a delegated IRS official may execute the agreement for the IRS
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 15721 (March 2026) is the current edition; the source shows Catalog Number 96125U and revision date 3‑2026. No later version is indicated.
What changed or needs a fresh check
- Edition date — confirm the form shows “Form 15721 (March 2026)” on page 1. (Form p.1)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm required signatures: taxpayer, taxpayer’s representative (if any), corporate officer(s) if corporation, and delegated IRS official. (Form p.1 & p.2)
Quick Facts
Downloads
After you file
- 1Retain a complete copy of the signed Form 15721 for your records.
- 2Store any attached power of attorney or corporate authorization for at least three years.
- 3Monitor correspondence from the IRS for confirmation that the suspension has been accepted.
- 4If an error is discovered, submit a corrected Form 15721 with a brief explanatory letter.
Sources
- SRCForm p.1 — title and revision date show “Form 15721 (March 2026)”.
- SRCForm p.1 — purpose: consent to suspend the period under IRC §7611(c)(2)(C).
- SRCForm p.1 — taxpayer rights to refuse and retain right to declaratory judgment.
- SRCForm p.2 — attorney or agent may sign only with a power of attorney.
- SRCForm p.2 — corporate signatory requirements: corporate name, officer signature and title.
- SRCForm p.2 — delegated IRS official must be authorized by Delegation Order 7‑3 (Rev. 3), Section 11.
Common confusion points
Do I need to fill in the start date of the examination period?
The form mentions the period began on ___ but the line is blank in the source.
→ Confirm the original start date from the IRS notice.
Can I sign on behalf of the taxpayer without a power of attorney?
Instructions require a POA unless already filed.
→ Attach a filed power of attorney before signing.
What if the taxpayer is a corporation?
Corporate signature block differs from individual.
→ Use the corporate name and have an authorized officer sign with title.
How many days can be suspended?
The form leaves the number of days blank.
→ Calculate days based on the remaining time in the two‑year window.
Do I need the IRS official’s delegation order?
Only delegated officials may sign, per Delegation Order 7‑3.
→ Verify the signer’s delegation authority.
Will refusing to sign affect my protest?
Refusal does not deprive right to bring declaratory judgment but may stop IRS Appeals consideration.
→ Understand that refusal is allowed but may limit appeal options.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 15721 – taxpayer may pursue a declaratory judgment suit
Questions about IRS Form 15721
What is IRS Form 15721 used for?
This form lets a church ask the IRS to stop the two‑year clock that runs while it reviews the organization’s tax‑exempt status. By signing, the church gives the IRS more time to consider any protest it has filed.
Who must file IRS Form 15721?
The taxpayer – typically a church or other tax‑exempt organization – must file IRS Form 15721.
What information does IRS Form 15721 require?
The form records the taxpayer’s ID, name and address, the number of days the two‑year period is to be suspended, and requires signatures from the taxpayer, any authorized representative, corporate officers (if applicable), and the IRS official.
How do I complete IRS Form 15721?
Enter the taxpayer’s ID number, name and address on the top of the form. Indicate the number of days the two‑year period will be suspended. The taxpayer signs, and if a representative signs on the taxpayer’s behalf, that signature and title are added. The IRS official then completes their name, title and signature.
What happens if IRS Form 15721 is filed incorrectly?
If the consent is not signed, the IRS Independent Office of Appeals will not consider the taxpayer’s protest, potentially ending the opportunity to contest the examination.
Do I need to fill in the start date of the examination period?
The form mentions the period began on ___ but the line is blank in the source. Confirm the original start date from the IRS notice.
Can I sign on behalf of the taxpayer without a power of attorney?
Instructions require a POA unless already filed. Attach a filed power of attorney before signing.
What if the taxpayer is a corporation?
Corporate signature block differs from individual. Use the corporate name and have an authorized officer sign with title.
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