The IRS Form 3115 is generally provided by the IRS to taxpayers who wish to voluntarily file a method change(s). As it is a generic form, the taxpayer must answer the questions provided on the 3115 Form plus any other data or answers that are required from other IRS source documents that specifically relate to the desired method change. Those documents include Rev. Procs.: 2015-13, 2018-31, 2019-1 (updated to 2020-1 and so forth), and the IRS source document that allows this automatic method change. This DCN 106 was written/completed by us using those source documents to customize this form to assist a taxpayer in preparing this DCN. This DCN relates to prepaid insurance method change listed by the IRS as “timing of incurring certain liabilities for services or insurance (section 461″. This method change applies to an applicant that is currently treating the mere execution of a contract for services or insurance as establishing the fact of the liability under section 461 and wants to change from that method for liabilities for services or insurance to comply with Rev. Rul. 2007-3, 2007-1 C.B. 350. See section 20.06 of Rev. Proc. 2018-31. See the related Explanation for more details. The Form 3115 areas that may be adjusted/changed to the particulars of the taxpayer include questions, for example: (a) 7 and 8 on whether the taxpayer is under audit or not (b) 11 and 12 regarding whether the taxpayer is or has previously submitted tax method changes in the last 5 years. Other specific unique Form 3115 questions or situations under this DCN are spelled out in the Attachment (its Word document) that matches this DCN. That Attachment is also provided in Tax Method Changes site.