Part III. Administrative, Procedural, and Miscellaneous

taching the written statement and a copy of the original Form 3115 to the taxpayer’s federal income tax return for the taxpayer’s second taxable year ending on or after December 31, 2003, if the taxpayer prior to April 26, 2004, filed the taxpayer’s federal income tax return for the taxpayer’s first taxable year ending on or after December 31, 2003, that included a Form 3115, a copy of which also has been filed with the national office, whether or not the § 481(a) adjustment was computed correctly in the taxpayer’s federal income tax return for the taxpayer’s first taxable year ending on or after December 31, 2003, but only if computing the § 481(a) adjustment in accordance with section 5 of Rev. Proc. 2004–23 does not result in any change in the taxable income reported on that return.

.03 For purposes of section 3.01 of this revenue procedure, section 6.02(3)(ii) of Rev. Proc. 2004–23 is applied after taking into account section 3.02 of this revenue procedure.

.04 Sections 3.01 and 3.02 of this revenue procedure do not apply to a taxpayer described in section 4.03(2) of Rev. Proc. 2004–23 (relating to an unauthorized change in method of accounting or change in the treatment of an item).