question on MTM election and Form 3115

hi,

just have a question for the tax experts out there....

i only traded futures for tax year 2008, but i decided on april 15, 2008 to elect MTM treatment for securities only (not futures) just in case i decide to trade stocks going forward.

i understand that to complete the MTM process, i have to file form 3115 (change in accounting method) by the filing deadline for tax year 2008 (oct 15, 2009).

what happens if i don't file form 3115? will it cause problems? or will it just invalidate the request for MTM treatment.

thanks,
mgarc
 
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