On Wednesday, March 9, 2022, Juniper Corporation, a calendar-year corporation, filed a consent to revoke its S corporation election. No date is specified in the consent as the effective date of the revocation. What is the effective date of the revocation? How would that change, if at all, if the consent to revoke was filed a week later, on March 16?

On Wednesday, March 9, 2022, Juniper Corporation, a calendar-year corporation, filed a consent to revoke its S corporation election. No date is specified in the consent as the effective date of the revocation. What is the effective date of the revocation? How would that change, if at all, if the consent to revoke was filed a week later, on March 16?