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SECTION 7. REVIEW OF

Internal Revenue Bulletin 2000-3 · 2026-10-03 edition · updated 2026-10-04 · United States

APPLICATION

.01 Service Center review . A Service Center may deny a change of annual accounting period under this revenue procedure only if: (a) the Form 1128 is not filed timely, or (b) the corporation or consolidated group fails to meet the scope or terms and conditions of this revenue procedure. If the change is denied, the Service Center will return the Form 1128

January 18, 2000 312 2000–3 I.R.B.

with an explanation for the denial.

.02 Review of examining officials . The appropriate examining official may ascertain if the change in annual accounting period was made in compliance with all the applicable provisions of this revenue procedure. Corporations or consolidated groups changing their annual accounting period pursuant to this revenue procedure without complying with or satisfying all the terms and conditions of this revenue procedure ordinarily will be deemed to have initiated the change in annual accounting period without the consent of the Commissioner.

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▸Contents — Internal Revenue Bulletin 2000-3
Internal Revenue Bulletin 2000-3

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