Notice 2014-15 extends the time period announced in Notice 2012-18 through December 31, 2014.Notice 2012-18, published in the Internal Revenue Bulletin on March 5, 2012, provided State housing finance agencies that participated in the Physical Inspections Pilot Program a temporary alternative method to satisfy the physical inspection and certification review requirements of § 1.42-5(c)(2) of the Income Tax Regulations.  The availability of this alternative method ended on December 31, 2012.