SECTION 3. MODIFICATION TO

TRANSITION RULES

.01 The heading of section 15.02(1) of Rev. Proc. 2015–13 is modified to read as follows:

(1) Additional time to file Forms 3115 under Rev. Proc. 97–27, Rev. Proc. 2011– 14, or this revenue procedure .

.02 Section 15.02(1)(a)(ii) of Rev. Proc. 2015–13 is modified to read as follows:

(ii) ending on or after May 31, 2014, and beginning before January 1, 2015 (“applicable taxable year”), until the due date of the taxpayer’s timely filed (including any extension) original federal income tax return for the requested year of change for an automatic change under the procedures of Rev. Proc. 2011–14 or this revenue procedure. Any application filed under the transition rule provided in this paragraph must be filed with the IRS in Ogden, UT (Ogden copy), and not with the national office despite the requirement in section 6.02(3)(a)(ii) of Rev. Proc. 2011–14 that certain copies of the application be filed with the national office.