SECTION 1. PURPOSE

This revenue procedure modifies the procedures in Rev. Proc. 2015–13, 2015–5 I.R.B. 419, for obtaining the consent of the Commissioner of Internal Revenue (Commissioner) to change a method of accounting for federal income tax purposes under § 446(e) of the Internal Revenue Code and § 1.446–1(e) of the Income Tax Regulations. Specifically, this revenue procedure (1) modifies the transition rules under section 15.02(1)(a)(ii) of Rev. Proc. 2015–13 to provide additional time to file Forms 3115 under Rev. Proc. 2011–14, 2011–4 I.R.B. 330, as clarified and modified by Rev. Proc. 2012–39, 2012–41 I.R.B. 470; (2) clarifies when the automatic change procedures do not apply if the taxpayer engages, within the requested year of change, in a transaction to which § 381(a) applies; (3) clarifies the meaning of “three-month window” under

section 8.02(1)(a)(ii) of Rev. Proc. 2015–13 for a taxpayer with a 52–53 week taxable year; and (4) discusses a clarification to the applicable Ogden, UT, address provided in section 9.05 of Rev. Proc. 2015–1, 2015–1 I.R.B. 1.