SECTION 3. SCOPE

.01 In General . This revenue procedure applies only if:

(1) The taxpayer is the executor ( see § 20.2010–2T(a)(6)) of the estate of a decedent who:

(a) has a surviving spouse; (b) died after December 31, 2010, and on or before December 31, 2013; and

(c) was a citizen or resident of the United States on the date of death.

(2) The taxpayer is not required to file an estate tax return under § 6018(a) (as

determined based on the value of the gross estate and adjusted taxable gifts, without regard to § 20.2010–2T(a)(1));

(3) The taxpayer did not file an estate tax return within the time prescribed by § 20.2010–2T(a)(1) for filing an estate tax return required to elect portability; and

(4) All requirements of section 4 of this revenue procedure are satisfied.

.02 Taxpayers That Timely-Filed an Estate Tax Return . This revenue procedure does not apply to taxpayers that filed an estate tax return within the time prescribed by § 20.2010–2T(a)(1) for the purpose of electing portability. Such a taxpayer either will have elected portability of the DSUE amount by timely filing that estate tax return or will have affirmatively opted out of portability in accordance with § 20.2010–2T(a)(3)(i)).

.03 Failure to Qualify for Relief Under This Revenue Procedure . Taxpayers that are not eligible for relief under this revenue procedure because they do not meet the requirements of section 4 of this revenue procedure or are outside the scope of this revenue procedure because the decedent died after December 31, 2013, may request an extension of time to make the portability election under § 2010(c)(5)(A) by requesting a letter ruling under the provisions of § 301.9100–3. The procedural requirements for requesting a letter ruling are described in Rev. Proc. 2014–1, 2014–1 I.R.B. 1 (or its successors).