SECTION 7. APPLICABILITY DATE

This notice applies with respect to LCA Reports submitted on or after [the date that this notice is published in the Internal Revenue Bulletin] . Taxpayers that received an approval of an LCA Report submitted before [the date that this notice is published in the Internal Revenue Bulletin] may rely on the provisions of section 6 of this notice (including the three-year approval period in section 6.01 of this notice and the two-year approval period in section 6.03 of this notice) if they follow all of the provisions of that section.