From: jeffrey E. <jeevacation@gmail.com>
Sent: Monday, June 30, 2014 11:47 PM
To: Richard Merkin

http://www.irs.gov/pub/irs-pdf/i3115.pdf <http://www.irs.gov/pub/irs-pdf/i3=15.pdf>
=p>h=tp://www.irs.gov/pub/irs-pdf/f3115.pdf <http://www.irs.gov/pub/irs-pdf/f3115.pdf>

Once you have set up your accounting method and filed your first return, you must get IRS approval before you change the method. In general, you must file a current Form 3115 to request a change in either an overall accounting method or the accounting treatment of any item.

The following are changes in accounting method that require approval fro= the IRS:

* Switching from a cash basis method to an accrual basis method;
<li>Switching from an accrual basis method to a cash basis method;

• =hange in method or basis used to value your inventory; and

* A chang= in depreciation or amortization method (exception: some changes in the straight-line method are permitted without permission from the IRS.)

When and Where To File Form 3115

=AO please note

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