SECTION 4. CHANGES OF

REPRESENTATIVE MONTH FOR IPI CALCULATIONS

A taxpayer generally is required to change its representative month if the taxpayer changes its taxable year. A taxpayer may change its taxable year voluntarily or, in certain cases, may be required to change its taxable year under the Code or regulations. The Service believes that the 5-year prior change scope limitation in section 4.02(6) of Rev. Proc. 2002–9 should not apply to prevent taxpayers from using the automatic consent procedures of Rev. Proc. 2002–9 to obtain the consent of the Commissioner to change their representative month as necessitated by a change in taxable year. Accordingly, the 5-year prior change scope limitation in section 4.02(6) of Rev. Proc. 2002–9 does not apply to a change described in section 10.07(1)(f) of the APPENDIX of Rev. Proc. 2002–9 if the change in representative month is necessitated by a change in the taxpayer’s taxable year.