SECTION 2. CLAIMS FOR CREDIT OR

REFUND SUBJECT TO THIS NOTICE

This notice applies to taxpayers required to file Form 1120, U.S. Corporation Income Tax Return, with claims for credit or refund attributable, in whole or in part, to the research credit that (1) were not reported on an original return or an amended Income Tax Return, filed on or before the due date of the original Form 1120, including extensions, and (2) were not filed with the Internal Revenue Service on or before March 31, 2008.

This notice does not apply to those claims for credit or refund subject to the electronic filing requirements for amended returns stated in Treas. Reg. § 301.6011–5.