---

@adam3 wrote:
I cannot find form 8275 in ProSeries.

---

That's because it is not there.

You could fill it out manually from a PDF from the IRS.  Then you could attached the fill-out-PDF to the e-filed tax return (or mail the return).

FYI, Form 8275 is filed by individuals, corporations, pass-through entities, and tax return preparers. If you are disclosing a position taken contrary to a regulation, use Form 8275-R, Regulation Disclosure Statement, instead of Form 8275.