Revocation of election (part 5)

When can you do a revocation of election? And how can you do it?

https://www.law.cornell.edu/cfr/text/26/1.6014-2

This is for Educational and Entertainment purposes only. I am not giving any legal advice nor am I telling you what to do. Anything you do is done under your own determination and I have no liability to what you or another decides to do with this information