Rev. Proc. 63-14

Permission in writing by the National Office to a taxpayer consenting to a change in his annual accounting period or to a change in his accounting method is a `ruling.'

Therefore, in the examination of returns involving changes of annual accounting periods and methods of accounting, the responsibility of the District Directors is the same as in other issued rulings covered by Revenue Procedure 62-28, C.B. 1962-2, 496. District Directors must determine whether the representations upon which such permission was granted reflect an accurate statement of material facts and whether the agreed terms, conditions, and adjustments have been carried out substantially as proposed. See section 13.02 of Revenue Procedure 62-28.