SECTION 5. AUDIT PROTECTION

A reseller’s use of the Vehicle-Pool Method in accordance with section 4.01(1) of this revenue procedure on a federal income tax return filed before March 7, 2008, will not be raised as an issue by the Service. In addition, if a reseller’s use of the Vehicle-Pool Method in accordance with section 4.01(1) of this revenue procedure on a federal income tax return filed before March 7, 2008, is an issue under consideration in an examination, in an appeals office, or before the Tax Court, the issue will not be further pursued by the Service. However, the audit protection granted by this section 5 extends only to the question of whether the reseller has established the appropriate number of pools under § 1.472–8(c)(1). Thus, this section 5 does not prohibit the Service from raising or pursuing other inventory-related issues in an examination, in an appeals office, and before the Tax Court.