Form 3115 and Amortization Catch Up

[bm30003700]

I understand that form 3115 may be used for claiming
previously unclaimed amortization on goodwill.

Is this true even an incorrect amount was shown for a
business on the tax return balance sheet. For example, if
$15,000 goodwill is shown on the balance sheet and it should
have been $30,000, amortization should have been $2,000 per
year, rather than $1,000. Is this the sort of situation
that calls for Form 3115, or does the amortization not taken
have to stem from miscalculating amortization on a goodwill
amount shown correctly on the balance sheet?

Also, I understand Revenue Procedure 2004-11 allows for
catch up of amortization in the year a business is sold, and
that the previous applicable Revenue Procedure was 2002-9.
Didn't 2002-9 allow for catch up for all years, including
year of sale?

 

[taximus rex]

Someone reply to this question with tax year 2014 as the "catchup year" for 15 years of non-amortized goodwill ($66,000).