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. For DCN 233, 234, 235, 236, for example, that document was Rev. Proc. 2018-40. The source of this DCN 239 was written/completed by us using the source document Rev. Proc. 2018-60 to customize this form to assist a taxpayer in preparing this DCN. This DCN relates to Changes in the timing of the recognition of income under section 451(b) for an applicant with an applicable financial statement (AFS) that uses an accrual method of accounting and wants to change its method of accounting for the recognition of income to a method that complies with section 451(b), as amended by the TCJA . Recall that the TCJA required accrual income taxpayers to match its tax reporting no later than the income item is picked up in its AFS. 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.