Entity Classification - late election relief still possible?
I had sent in form 8832 in August of 2025, seeking late election relief to classify as a partnership. However, I accidentally selected the wrong late election relief provision - revenue procedure 2010-32, instead of the correct one 2009-41. The rest of the form was correctly filled out, and my explanation in box 11 specifically cited that we were seeking relief via 2009-41, so it's truly a check the box error. 8 months later in March 2026 we received a notice that the form 8832 I sent was rejected.
I would like to resubmit a new form 8832 with the correct late election relief selected, however we are now past the 3 years and 75 days deadline for relief for the effective date I am requesting. The previous form mailed in August 2025 was well within that deadline.
Does anyone have experience with a situation like this? If I resubmit the 8832 with the correct election, explanation, and supporting documentation, will IRS grant the entity classification for my desired effective date that falls outside of the 3 year 75 day deadline? Does having submitted the previous 8832 in August 2025 improve my chances in any way? I'm really hoping to avoid getting a tax lawyer involved, or possibly ending up needing to do a private letter ruling.
Any advice would be greatly appreciated!