I.R.S. Notice 2013-18, 2013-14 IRB; Rev. Proc. 2013-20, 2013-14 IRB

(blackberries, raspberries, and papayas no longer in the list of plants (published in Notice 2000-45) that have a preproductive period of two years or more for purposes of the UNICAP rules of I.R.C. Sec. 263A that cash method farmers are subject to; also, effective for tax years beginning after Feb. 15, 2013, with respect to an accounting method change, the procedures for obtaining automatic consent such that I.R.C. Sec. 263A does not apply to the production of plants that IRS has removed from the list of plants having a nationwide weighted average preproductive period exceeding two years, or to a revocation of an election to not apply I.R.C. Sec. 263A to the production of plants that have been removed from the list; scope limits of Sec. 4.02(1)-(4) and (7) of Rev. Proc. 2011-14 inapplicable to taxpayers wanting to make change for first or second tax year ending after Feb. 15, 2013; taxpayer not applying I.R.C. Sec. 263A to blackberry, raspberry or papaya plants in compliance with I.R.C. Sec. 263A(d)(1) won't have their method of accounting raised as issue by IRS in tax year ending on or before Feb. 15, 2013; likewise, existing method of accounting issues under exam by IRS for years ending on or before Feb. 15, 2013, will be dropped).