Government Industry
Industry: Email Alert RSS FeedNotice 2007-88
United States. Internal Revenue Bulletin, November, 2007 by Anonymous
Proposed Changes to the Process for Obtaining the Commissioner's Consent to Change a Method of Accounting
PURPOSE
This notice requests comments from the public regarding a proposal to change the process by which taxpayers obtain the consent of the Commissioner of Internal Revenue to change a method of accounting for federal income tax purposes. The proposal described in this notice is one possible approach. The Internal Revenue Service (IRS) is interested in considering other possible approaches. Therefore, changes to the process, including any pilot program, will not become effective until the IRS considers public comments and suggestions received in response to this notice and publishes guidance announcing changes to the process.
BACKGROUND
A. The Existing...
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