In general, the IRS is required to use the same method of accounting as the taxpayer when they determine their income. See Fowler v. United States, 352 F.2d 100, 103 (8th Cir. 1965), cert. denied, 383 U.S. 907 (1966).
What accounting method does the IRS use for tax fraud was last modified: April 15th, 2019 by David Klasing