When the IRS requires a taxpayer to change accounting methods: a. The adjustments due to the change cannot be spread over subsequent years. b. The taxpayer may be subject to penalties and interest. c. The taxpayer generally is required to make the change as of the beginning of the earliest open year. d. Only "The taxpayer may be subject to penalties and interest" and "The taxpayer generally is required to make the change as of the beginning of the earliest open year" are correct. e."The taxpayer may be subject to penalties and interest", "The taxpayer generally is required to make the change as of the beginning of the earliest open year", and "The adjustments due to the change cannot be spread over subsequent years" are correct.
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When the IRS requires a taxpayer to change accounting methods: a. The adjustments due to the change...
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