SECTION 3. CHANGES TO

REV. PROC. 2005–9

.01 Section 3.02 of Rev. Proc. 2005–9 is modified to read as follows:

“.02 Rev. Proc. 2004–23 waives the scope limitations in section 4.02 of Rev. Proc. 2002–9. However, this revenue procedure waives only the 5-year prior change scope limitation contained in section 4.02(6) of Rev. Proc. 2002–9. See section 5.04 of this revenue procedure.”

.02 Section 3.03 of Rev. Proc. 2005–9 is modified to read as follows:

“.03 Rev. Proc. 2004–23 does not require taxpayers to complete many of the lines in Part II of Form 3115. Because this revenue procedure does not waive all of the scope limitations of Rev. Proc. 2002–9, this revenue procedure requires taxpayers to complete more of the lines in Part II of Form 3115. See section 5.02(2)(d) of this revenue procedure.” .03 Section 5.04 of Rev. Proc. 2005–9 is modified to read as follows:

“.04 Prior Change . For purposes of this revenue procedure, the 5-year prior change scope limitation contained in section 4.02(6) of Rev. Proc. 2002–9 does not apply. Therefore, for example, a taxpayer that, within the last five years (including the year of change), applied for a change in method of accounting and withdrew its request or had its request denied is not prohibited from obtaining automatic consent for the change under this revenue procedure, provided all other requirements of this revenue procedure are met.”