SECTION 6. DRAFTING

INFORMATION

The principal author of this revenue procedure is Patrick M. Clinton of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Patrick M. Clinton at 202–622–4950 (not a toll-free call).

a nationwide weighted average preproductive period in excess of 2 years, or (b) properly elected, pursuant to § 263A(d)(3) and § 1.263A–4(d), to not apply § 263A to the production of a plant or plants that have been removed from the list of plants that have a nationwide weighted average preproductive period in excess of 2 years, and wishes to revoke its § 263A(d)(3) election with respect to those plants. See Notice 2013–18, or its successor. (2) Certain scope limitations temporar- ily inapplicable . The scope limitations in sections 4.02(1) through (4) and (7) of this revenue procedure do not apply to a taxpayer that wants to make the change for its first or second taxable year ending after February 15, 2013.

(3) Audit protection . If a taxpayer currently does not apply § 263A to its blackberry, raspberry, or papaya plants in a manner that complies with the requirements of § 263A(d)(1) and § 1.263A–4(a)(2), such method of accounting will not be raised as an issue by the Service in a taxable year that ends on or before February 15, 2013. Also, if the use of such a method

of accounting by a taxpayer is an issue under consideration (within the meaning of section 3.08 of this revenue procedure) for taxable years in examination, before an Appeals office, or before the U.S. Tax Court in a taxable year that ends on or before February 15, 2013, that issue will not be pursued further by the Service.

(4) Manner of making change . A change under this section 11.08 is made with any necessary adjustments under section 481(a). For example, the revocation of an election under section 263A(d)(3) results in a section 481(a) adjustment that must take into account the change in depreciation from the alternative depreciation system to the general depreciation system included within such revocation.

(5) Designated automatic accounting method change number . The designated automatic accounting method change number for a change under section 11.08 of this APPENDIX is “181.” See section 6.02(4) of this revenue procedure. (6) Contact information . For further information regarding a change under

2013–14 I.R.B. 745 April 1, 2013