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Exhibit Y

SECTION 6. EFFECT OF INCORRECT

Internal Revenue Bulletin 2003-16 · 2026-10-03 edition · updated 2026-10-04 · United States

OR INCOMPLETE INFORMATION ON STATEMENT REQUESTING AUTOMATIC EXTENSION OF TIME

If the Service determines that the information provided pursuant to section 5 of this revenue procedure was incorrect or incomplete in any material respect at the time Form 8023 was filed, the Service may revoke the extension of time granted pursuant to this revenue procedure at any time.

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▸Contents — Internal Revenue Bulletin 2003-16

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