IRS Form 13751 – If you’re dealing with a legacy TEFRA partnership audit or settlement, IRS Form 13751 may be the key document you need. This one-page waiver lets partners voluntarily give up the right to demand the same settlement terms that the IRS reaches with other partners on partnership items and related penalties.
In this comprehensive, SEO-optimized guide you’ll learn exactly what IRS Form 13751 is, who must file it, when to use it, step-by-step completion instructions, filing rules, risks vs. benefits, and how it differs from post-2017 BBA procedures. All information is drawn directly from the official IRS form (Rev. October 2005), the April 30, 2025 Federal Register notice, and current IRS TEFRA guidance as of February 2026.
What Is IRS Form 13751?
Full official title:
Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts.
- OMB No.: 1545-1969
- Revision date: October 2005 (still the current version; IRS confirmed ongoing use in 2025)
- Catalog No.: 47541C
- Direct IRS download: https://www.irs.gov/pub/irs-pdf/f13751.pdf
The form is a simple, one-page document in which the undersigned taxpayer(s) waive(s) the statutory right under Internal Revenue Code § 6224(b) to request settlement terms consistent with those granted to any other partner for the same partnership taxable year(s).
Purpose of Form 13751 – Why the IRS Uses It?
Under the old TEFRA (Tax Equity and Fiscal Responsibility Act of 1982) partnership audit rules (applicable to most partnership returns with tax years beginning before January 1, 2018), partners had the right to “consistent agreement” settlements. If the IRS settled favorably with one partner, others could demand identical treatment.
Form 13751 allows a partner (or the tax matters partner) to voluntarily waive that right. This is especially useful in:
- IRS settlement initiatives involving multiple related TEFRA partnerships
- Situations where the IRS has settled with some partners but needs flexibility to treat others differently
- Streamlining closure of legacy audits to stop interest accrual and reduce administrative burden
The April 30, 2025 Federal Register notice explicitly states that Form 13751 is used “to determine the eligibility for participation in the settlement initiative of taxpayers related through TEFRA partnerships to ineligible applicants” and to calculate the resulting tax liabilities, penalties, and interest.
Who Should File IRS Form 13751?
You need this form if you are:
- A partner (individual, corporation, trust, etc.) in a TEFRA partnership
- The Tax Matters Partner (TMP) acting on behalf of the partnership
- Participating in a TEFRA audit or settlement program where the IRS has already settled with at least one other partner
- Authorized via Form 2848 (Power of Attorney) to sign on behalf of the taxpayer
Not required (and not applicable) for:
- Partnerships with tax years beginning on or after January 1, 2018 (BBA centralized audit regime)
- Non-TEFRA “small partnership” elections or partnerships that elected out of TEFRA
Step-by-Step: How to Complete IRS Form 13751?
The form has only five fields plus signatures — extremely straightforward:
- Taxpayer name and address (Street, City, State, ZIP)
- Taxpayer Identification Number (SSN or EIN)
- Partnership name and address (Street, City, State, ZIP)
- Partnership EIN
- Tax year(s) ended (e.g., 12-31-2015 or list multiple years)
Main waiver language (verbatim):
“The undersigned taxpayer(s), in accordance with Internal Revenue Code section 6224(b), waive(s) the right to request settlement terms with respect to partnership items (and partnership-level determinations of penalties, additions to tax and additional amounts that relate to partnership items) for the above partnership taxable year(s) consistent with settlement agreements entered into with any other partner with respect to the above taxable year(s).”
- Sign and date (two signature lines are provided if multiple taxpayers)
- Use black ink; original signatures preferred
- Attach a brief internal memo documenting authority to sign and the business reason for the waiver (recommended best practice)
Where and How to File Form 13751?
There is no single nationwide address. File the original signed form with:
- The IRS service center where the partnership return was filed, or
- The IRS office that mailed the TEFRA proceeding notice (e.g., FPAA or NBAP)
Use certified mail with return receipt or an IRS-approved private delivery service. Keep a dated copy and proof of mailing.
No filing fee. No specific deadline — file when strategically appropriate during the TEFRA proceeding (often within the 150-day or 60-day windows after an FPAA).
Benefits vs. Risks of Filing Form 13751
Benefits
- Speeds up resolution and stops interest from running on disputed items
- Reduces coordination costs across multiple partners
- Allows the IRS to finalize settlements without waiting for every partner to agree
- Cleaner administrative file for legacy TEFRA years
Risks
- You permanently give up the right to demand the best settlement any other partner received
- Waiver is invalid if the signer lacks proper authority
- Using the form on a BBA-year partnership will cause processing delays
- Potential state tax conformity issues
TEFRA vs. BBA: Why Form 13751 Is Not Used After 2017
| Feature | TEFRA (Pre-2018) | BBA (2018+) |
|---|---|---|
| Audit level | Partner-level with TMP | Centralized at partnership level |
| Consistent settlement right | Yes – waivable via Form 13751 | No equivalent right |
| Waiver form for notices | Form 13751 | Form 14726 (Waiver of FPA notice) |
| Adjustment form | FPAA / settlement agreements | Form 8986 (Push-out) / Form 8082 |
If your partnership tax year begins in 2018 or later, do not use Form 13751.
Frequently Asked Questions (FAQs)
Is Form 13751 still current in 2026?
Yes. The IRS requested public comments on it as recently as April 30, 2025, confirming it remains an active information collection.
Can I prepare the waiver without the official form?
Technically yes — a properly worded statement citing 26 CFR § 301.6224(b)-1 may suffice — but the IRS strongly prefers the official Form 13751.
Does the form need to be notarized?
No.
Can a limited partner sign it?
Only if they have documented authority (rare); usually the TMP or authorized representative signs.
Where can I find the official PDF?
Direct link: IRS Form 13751 PDF
Final Advice
IRS Form 13751 is a powerful but irreversible tool for resolving legacy TEFRA partnership disputes quickly. Before signing, model the economic impact, confirm your authority to bind the taxpayer, and consult a tax professional experienced in TEFRA proceedings.
Always download the latest version directly from IRS.gov and retain complete records.
Need the form right now?
→ Download IRS Form 13751 (Official PDF)
For questions about your specific TEFRA case, contact the IRS examiner assigned to your partnership or consult a CPA or tax attorney familiar with partnership audit procedures.
Sources: Official IRS Form 13751 (Rev. Oct. 2005), Federal Register Vol. 90, No. 82 (April 30, 2025), IRC § 6224(b), 26 CFR §§ 301.6224(b)-1 and 301.6224(c)-3, and current IRS TEFRA guidance (as of February 2026).
This article is for informational purposes only and is not tax or legal advice. Always verify with the IRS or a qualified professional for your situation.