SECTION 6. CHANGE IN METHOD

OF ACCOUNTING AND AUDIT PROTECTION

.01 Change in method of accounting . A change in a taxpayer’s treatment of creative property costs is a change in method of accounting to which §§ 446(e) and 481 apply. If a taxpayer within the scope of this revenue procedure wants to change to the safe harbor method provided in this revenue procedure for creative property costs properly written off under SOP 00–2, the taxpayer must follow the automatic change

2004-24 I.R.B. 1064 June 14, 2004

procedure, contact Ms. Taylor at (202) 622–3040 (not a toll-free call).

der consideration (within the meaning of section 3.09 of Rev. Proc. 2002–9) in examination, before an appeals office, or before the U.S. Tax Court for any taxable year that ends before December 31, 2003, that issue will not be further pursued by the Service.