SECTION 2. CLAIMS FOR CREDIT

OR REFUND SUBJECT TO THIS NOTICE

This notice applies to taxpayers required to file Form 1120, U.S. Corpora- tion Income Tax Return, with claims for credit or refund attributable, in whole or in part, to the research credit that (1) were not reported on an original Form 1120 or a Form 1120X, Amended U.S. Corpora- tion Income Tax Return, filed on or before the due date of the original Form 1120, including extensions, and (2) were not filed with the Internal Revenue Service on or before the date this notice was published in the Internal Revenue Bulletin.