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Case 3:19cv00124KAD Document 54 Filed 07/23/20-Page 1 of 7UNITED STATES DISTRICT COURT DISTRICT OF CONNECTICUT JAMES PENA, Plaintiff, v. SCOTT SIMPLE, ET AL., Defendants.: : : : : : :Case No. 3:19cv124(HAD)RULING
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31 consent to be is a form used to request permission for a taxpayer to change accounting methods or periods.
Taxpayers who wish to change accounting methods or periods are required to file 31 consent to be.
To fill out 31 consent to be, taxpayers must follow the instructions provided by the IRS and provide all required information.
The purpose of 31 consent to be is to obtain permission from the IRS before making significant changes to accounting methods or periods.
31 consent to be must include details about the taxpayer, the proposed change, and the reasons for the change.
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