Revenue Procedure 2015-33 clarifies several items in Rev. Proc. 2015-13, 2015-13 I.R.B. 419, regarding certain procedures for changing a method of accounting. 

Specifically, this revenue procedure (1) modifies the transition rules under section 15.02(1)(a)(ii) of Rev. Proc. 2015-13 to provide additional time to file Forms 3115 under Rev. Proc. 2011-14, 2011-4 I.R.B. 330; (2) clarifies when the automatic change procedures do not apply if the taxpayer engages, within the requested year of change, in a transaction to which § 381(a) applies; (3)clarifies the meaning of "three-month window" under section 8.02(1)(a)(ii) of Rev. Proc. 2015-13 for a taxpayer with a 52-53 week taxable year; and (4) discusses a clarification to the applicable Ogden, UT, address provided in section 9.05 of Rev. Proc. 2015-1, 2015-1 I.R.B. 1.

It will appear in IRB 2015-24 dated June 15.