SECTION 7. EFFECTIVE DATE

This revenue procedure is effective for Forms 3115 filed on or after January 16, 2015, for a year of change ending on or after May 31, 2014.

DRAFTING INFORMATION

The principal author of this revenue procedure is Neville Jiang of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Jiang at (202) 317-7007 (not a tollfree number).

vided in § 1.441–2(c)(1). Accordingly, section 5 of this revenue procedure modifies section 8.02(1)(a)(ii) of Rev. Proc. 2015–13 to provide that for determining the “three-month window” the taxable year begins on the first day of the calendar month nearest to the first day of the 52–53 week taxable year.

.05 Additionally, several provisions of Rev. Proc. 2015–13 provide that a signed copy of the original Form 3115 must be filed with the IRS in Ogden, UT (Ogden copy), at the applicable address in section 9.05 of Rev. Proc. 2015–1 (or successor). The U.S. Post Office no longer accepts the Ogden, UT, zip code provided in Rev. Proc. 2015–1 for certified mail. While mail sent to the Ogden, UT, address provided in Rev. Proc. 2015–1 will be received by the IRS processing facility in Ogden, UT, to send certified mail through the U.S. Post Office to this location, taxpayers should use the following mailing address:

Internal Revenue Service 1973 Rulon White Blvd. Mail Stop 4917 Ogden, UT 84201-1000