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Directory Results for Revenue Procedure 2005-17 - 5-year prior change scope limitation. This procedure modifies Rev. Proc. 2005-9 to waive the 5-year prior change scope limitation for taxpayers seeking the Commissioner's automatic consent to change a method of to Revenue Procedure 2005-2 - Technical advice and technical expedited advice. This procedure explains when and how the Associate Chief Counsel Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel