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Updated about 10 years ago on .
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3115
I just got a note from my accountant that the IRS decided NOT to require us to file a form 3115. All you accountants need to let your clients know. A big thanks to Uncle Sam from us early filers who wasted our money.
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@Jeff Rabinowitz - the first link under "Related Discussions" near the bottom of the page has a previous thread on this, where there are some links for further reading.