SECTION 2. BACKGROUND

.01 Section 7508(a)(1) of the Code permits a postponement of certain timesensitive acts for individuals serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President as a combat zone under section 112(c)(2), or serving with respect to a contingency operation (as defined in 10 U.S.C. § 101(a)(13)). Among these acts are the filing of certain returns, the payment of certain taxes, the filing of a United States Tax Court petition for redetermination of a deficiency, and the filing of a refund claim. In the event of service in a combat zone or service with respect to a contingency operation, the acts specified in section 7508(a)(1) are automatically postponed. This revenue procedure sets forth a list of such other acts that are also automatically postponed as contemplated by section 7508(a)(1)(K). In addition, the IRS may include acts not listed in this revenue procedure in any other published guidance (including an IRS News Release) related to the combat zone or contingency operation.

or third taxable year ending on or after November 20, 2018.

(4) Manner of making change . (a) Cut-off basis . This change is made on a cut-off basis. Accordingly, a § 481(a) adjustment is neither permitted nor required.

(b) No audit protection . A taxpayer does not receive audit protection under section 8.01 of Rev. Proc. 2015–13 in connection with this change if the taxpayer’s revocation of a historic absorption ratio election is during a qualifying period, or extended qualifying period. See section 8.02(2) of Rev. Proc. 2015–13.

(5) Concurrent automatic changes . A taxpayer making both this change and another automatic change under § 263A for the same year of change may file a single Form 3115 for both changes, provided the taxpayer enters the designated automatic change numbers for both changes on the appropriate line of that Form 3115 and complies with the ordering rules of § 1.263A–7(b)(2). See section 6.03(1)(b) of Rev. Proc. 2015–13 for information on making concurrent changes.

(6) Designated automatic accounting method change number . The designated automatic accounting method change number for a change under this section 12.18 is “238.” (7) Contact information . For further information regarding a change under this section, contact Natasha Mulleneaux at (202) 317-7003 (not a toll-free number).