Today, the IRS issued Revenue Procedure 2015-33, which clarifies several items in Revenue Procedure 2015-13 regarding certain procedures for changing a method of accounting.  Revenue Procedure 2015-33 (1) modifies certain transition rules under Revenue Procedure 2015-13 to provide additional time to file Forms 3115 under Revenue Procedure 2011-14; (2) explains when the automatic change procedures do not apply if the taxpayer engages in a transaction to which section 381(a) applies; (3) clarifies the meaning of “three-month window” under Revenue Procedure 2015-13; and (4) clarifies a mailing address provided in Revenue Procedure 2015-1.