Rev. Proc. 2024-23, page 1334.

Revenue Procedure 2024-23 updates the List of Automatic Procedures as established in Treasury and IRS guidance

Finding Lists begin on page ii.

for taxpayer-initiated requests for changes in methods of accounting. An “automatic change” is a change in method of accounting for which the taxpayer is eligible under section 5.01(1) of Revenue Procedure 2015-13 for requesting the Commissioner’s consent for the requested year of change.