SECTION 3. SCOPE

This revenue procedure applies where the donor filed a federal gift tax return (Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return) for the appropriate calendar year but failed to adequately disclose a gift because the gift was not reported on the return or because the information required under § 301.6501(c)–1(f)(2) for the gift was not submitted with the return. This revenue procedure does not apply in any situation where § 6501(c)(1), (c)(2), or (c)(3) applies.