As we have discussed before,1 Section 179 elections cannot be made on amended returns for taxable years beginning after December 31, 2007, without the Commissioner’s consent.2 The Department of the Treasury has had the authority to allow late elections but has failed to publish regulations permitting that to be done.3 The extension of time by one year (through 2011) for taxpayers to revoke Section 179 elections4 without changing the rules for late elections has provided further evidence that late elections still cannot be made without the Commissioner’s consent.