SECTION 4. SCOPE

This revenue procedure applies to a taxpayer that requests the Commissioner’s

consent pursuant to § 446(e) and § 1.446– 1(e)(3) to make a change in method of accounting:

(1) described in the List of Automatic Changes, or

(2) not described in the List of Automatic Changes, unless the taxpayer may obtain the Commissioner’s consent to make the requested change in method of accounting under another automatic change request procedure in the Code or other guidance published in the IRB ( see, for example, section 9.22(2) of Rev. Proc. 2015–1 (or successor)).