Priv. Ltr. Rul. 201222022 (Feb. 28, 2012)

(taxpayer, limited partnership, filed partnership return but did not attach statement to return electing out of 50 percent bonus depreciation for qualified 5, 7 and 15-year property placed in service during year; taxpayer granted 60-day extension to file return with appropriate statement electing out of bonus depreciation because taxpayer acted reasonably and in good faith; accounting firm hired to prepare return failed to notify taxpayer of required opt-out statement).