Rev. Proc. 2015-20 permits small business taxpayers to make certain tangible property changes in methods of accounting with a Section 481(a) adjustment that takes into account only amounts paid or incurred, and dispositions, in taxable years beginning on or after January 1, 2014.  It also permits small business taxpayers to make certain tangible property changes without filing a Form 3115.

Notice 2015-15 provides the requirements for employee consents used to support a claim for refund of overpaid FICA or Railroad Retirement Tax Act taxes.