The Internal Revenue Service is clarifying some of its procedures for changing a method of accounting.

Revenue Procedure 2015-33 clarifies several items in another revenue procedure issued earlier this year, Rev. Proc. 2015-13, regarding certain procedures for changing a method of accounting. Specifically, the new revenue procedure modifies the transition rules under Section 15.02(1)(a)(ii) of Rev. Proc. 2015-13 to provide additional time to file Forms 3115 under Rev. Proc. 2011-14.

The new revenue procedure also clarifies when the automatic change procedures do not apply if the taxpayer engages, within the requested year of change, in a transaction to which Section 381(a) applies.

In addition, the new revenue procedure clarifies the meaning of the term “three-month window” under Section 8.02(1)(a)(ii) of Rev. Proc. 2015-13 for a taxpayer with a 52- to 53-week taxable year. It also discusses a clarification to the applicable Ogden, Utah, address provided in Section 9.05 of Rev. Proc. 2015-1.

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