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Text of Rev. Proc. 2006-31: Rules for Revoking Section 83(b) Election (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] June 13, 2006
5 pages. Excerpt: Section 83(b)(2) and § 1.83-2(f) provide that an election under § 83(b) may not be revoked without the consent of the Commissioner. The regulations also provide that such consent will only be granted where the person filing the election is under a mistake of fact as to the underlying transaction and must be requested within 60 days of the date on which the mistake of fact first became known to the person who made the election.
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