Effective Date of Rev. Procedure 2015-28

[Floridaattorney]

Rev. Proc. 2015-28 says it is effective April 2, 2015.

Has Irs issued anything confirming that the correction methods outlined in this procedure can be used for defects that first arose before April 2, 2015 (like a 2014 defect)?

(as opposed to defects that first arose after April 2, 2015)

[Mike Preston]

The procedures are always usable for retroactive corrections. It is the nature of the beast, isn't it?