SECTION 8. EXPANDED AUDIT

PROTECTION

A motor vehicle dealership that changes its method of accounting under either the automatic provisions of Rev. Proc. 2008–52 or the non-automatic provisions of Rev. Proc. 97–27 to use a method of accounting consistent with the safe harbor methods described in section 5 of this revenue procedure receives the audit protection described in section 7 of Rev. Proc. 2008–52 or section 9 of Rev. Proc. 97–27, as applicable. Alternatively, if a motor vehicle dealership uses a method of accounting consistent with the safe harbor methods described in section 5 of this revenue procedure on a federal income tax return filed before November 10, 2010, the Service will not assert that these methods are not proper methods of accounting for such taxable year(s).