I applied for MTM status with my 2013 tax return anticipating its use for 2014. I did not receive confirmation from the IRS that I was approved. My trading success in 2014 was non-existent and I no longer daytrade. Must I still use MTM for 2014 since I applied? I have losses greater than $3,000, so should I still try to use MTM for 2014 and then switch back to normal accounting for 2015? It seems to me that would spark IRS interest in my activities. Any advice will be appreciated.