BobKamman
Level 15
04-23-2021
08:45 PM
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You could ask for an IRS audit. Revenue agents are allowed to authorize those changes, without the need of a Form 3115. See Internal Revenue Manual
4.11.6.7.5 (02-15-2017)
IRC 446(e) - Taxpayer Files Amended Return or Claim (Formal or Informal) to Make "Retroactive" Change in Accounting Method