SECTION 12. DRAFTING

INFORMATION

The principal author of this revenue procedure is Jeffrey T. Rodrick of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Rodrick at (202) 622–4930 (not a toll-free call).

procedure on or before the due date (without regard to extensions) of the taxpayer’s federal income tax return for the succeeding taxable year; and

.02 Section 3.03 of Rev. Proc. 2009–16 is modified by adding paragraph (3) to read as follows:

(3) If, under section 3.02(1)(a)(ii) of this revenue procedure, a taxpayer is required to file an amended federal income tax return for its first taxable year ending after March 31, 2008, and the taxpayer’s succeeding taxable year is a short period (within the meaning of § 443(a)), then the taxpayer files the amended federal income tax return for its first taxable year ending after March 31, 2008, in the manner described in section 3.02(2) of this revenue procedure on or before the earlier of:

(a) 30 calendar days after the due date (with regard to extensions) of the taxpayer’s federal income tax return for its first taxable year ending after March 31, 2008; or (b) 180 calendar days after the due date (without regard to extensions) of the taxpayer’s federal income tax return for the succeeding taxable year.