SECTION 3. ADDITIONAL TIME TO

SUBMIT WRITTEN STATEMENT

.01 A taxpayer is treated as meeting the timely filing requirement of section 6.02(2) of Rev. Proc. 2004–23 if the taxpayer submits the written statement referred to in section 6.02(2) of Rev. Proc. 2004–23, along with the attached copy of page 1 of the original Form 3115 filed by the taxpayer, to the national office at the special address provided in section 4.01(3) of Rev. Proc. 2004–23 on or before the time that the taxpayer files the federal income tax return referred to in section 6.02(3)(i) or (ii) (whichever is applicable) of Rev. Proc. 2004–23.

.02 A taxpayer is treated as meeting the timely filing requirement of section 6.02(3)(ii) of Rev. Proc. 2004–23 by at

September 20, 2004 498 2004–38 I.R.B.