The IRS has issued a private letter ruling on Treas. Reg. §301.9100 and I.R.C. §§263A and 446 granting a taxpayer 45 calendar days to file original Forms 3115 for accounting method changes after the CPA inadvertently failed to upload the forms to the electronically filed consolidated federal income tax return. The taxpayer timely filed duplicate copies with the IRS and filed the return consistent with the proposed accounting method changes for identifying and allocating costs to inventory. The IRS concluded the requirements for relief under Treas. Reg. §301.9100 were satisfied, finding the taxpayer acted reasonably and in good faith. [PLR ...