SECTION 1. PURPOSE

This revenue procedure modifies Rev. Proc. 2006–12, 2006–3 I.R.B. 310, which provides procedures under which a taxpayer may obtain automatic consent to change to a method of accounting provided in §§ 1.263(a)–4, 1.263(a)–5, or 1.167(a)–3(b) of the Income Tax Regulations (the “final regulations”) for a taxable year ending on or after December 31, 2005, and for any earlier taxable year that is after the taxpayer’s second taxable year ending on or after December 31, 2003. The modifications provided by this revenue procedure allow a taxpayer to utilize the advance consent procedures of Rev. Proc. 97–27, 1997–1 C.B. 680, as modified and amplified by Rev. Proc. 2002–19, 2002–1 C.B. 696, as amplified and clarified by Rev. Proc. 2002–54, 2002–2 C.B. 432, when seeking a change to a method of accounting provided in the final regulations in conjunction with a change for the same item to a method of accounting utilizing the 3 ¹ /2 month rule authorized by § 1.461–4(d)(6)(ii) or the recurring item exception authorized by § 1.461–5.

particular medium or application) and timing of results ( e.g., scheduling).

.02 All requests for special statistical studies or compilations must be addressed to the Director, Research, Analysis, and Statistics, at the following address:

Internal Revenue Service 1111 Constitution Avenue Washington, DC 20224 Attention: RAS

The Director, Research, Analysis, and Statistics, will review all requests for special statistical studies or compilations and make a determination whether to grant or deny the request for such special statistical studies or compilations based on the considerations stated in paragraph 4.01 below. If a significant amount of resources is needed to accommodate a request, such determination will be made in consultation with the heads of the responsible IRS offices and, when Statistics of Income (SOI) resources are involved, the Director, Office of Tax Analysis, Department of the Treasury.

.03 If assistance is needed, IRS staff is available to help the requester in detailing the specifications. Consultations at initial stages, i.e., while planning by the requester is underway, may facilitate the undertaking of a special study or compilation. In some instances, initial consultation may reveal that an existing IRS product contains all the data necessary to fulfill the request. In addition, there is information available on the irs.gov website through the “Tax Stats” link. SOI’s Statistical Information Services Office may be reached by phone at (202) 874–0410 (not a toll-free number), by fax at (202) 874–0964, by email at SIS@IRS.GOV, or by mail at the address given in paragraph 3.02 above.