Third, the if staff should add all information on the changes
(including trigger, action and results) in the change
database or other change tracking system.
Rather than labeling others when change fails, we would do better to inquire why individuals are reluctant to embrace the change
91-31(26) which treated the change
in characterization from prepaid income to nontaxable deposits as a change in accounting method.
The cumulative effect usually is disclosed on the face of the income statement in the year of the change
2002-9 provides that if a taxpayer, within the last five tax years (including the year of change), has either (1) made a change in the same accounting method (with or without obtaining the IRS's consent) or (2) applied to change the same accounting method without effectuating the change
(whether, for example, the application to change was withdrawn, not perfected, not granted or denied), such taxpayer is barred from using the automatic-change procedure.
Hence, taxpayers complying with the procedure are generally accorded "back-year" protection against involuntary changes by the IRS in addition to prospective effect for the change
in accounting method.
All other information, including descriptive footnotes of the change
, was identical.
According to the preamble, the IRS now intends to process these requests in a manner consistent with the final regulations, but will return all changes concerning an accounting method that it did not recognize as permissible prior to the regulations' effective date, and will advise the taxpayer to re-submit the change
under the automatic consent procedures.
Paradoxically, successful behavior change often demands the very skills the change
Is trying to create.
This "spread period" can significantly ease the pain of the change