SECTION 2. BACKGROUND

The Service permits taxpayers to file certain applications for a change in accounting method or accounting period at the Courier’s Desk at the national office of the Service, located at 1111 Constitution Avenue, NW, Washington, DC, between 8:15 AM and 5:00 PM. For example, Rev. Proc. 97–27, 1997–1 C.B. 680, as provided in Rev. Proc. 98–1, 1998–1 I.R.B. 3, permits a taxpayer requesting a change in method of accounting to file the Form 3115, Application for Change in Accounting Method, at the Courier’s Desk. Similarly, Rev. Proc. 98–60, 1998–51 I.R.B. 16, permits a taxpayer changing its method of accounting automatically to file the copy of the application at the Courier’s Desk.