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Revenue procedure 2006-47 Form: What You Should Know

The application for modification or termination of the automatic approval is addressed below.  Applicant/Applicant's Reply In general, a proposed acquisition or modification of the automatic approval will be approved if: Applicant/Applicant's Reply An adoption, change, or retention will be approved where: The application for modification or termination is addressed below. See also the information section. Applicant/Applicant's Reply An application for withdrawal of automatic approval will be rejected if the taxpayer fails to satisfy the requirements as outlined in Appendix E—Information Required for Automatic Approval Rejection letter The applicant/application's Reply An adoption, change, or retention will be approved in case the taxpayer satisfies: The application for modification/termination is addressed below. See also the information section. In general, a transfer or adoption in annual accounting period will be approved if: An adoption, change, or retention will be approved where: The application for modification or termination is addressed below.

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