Andersen Managing Director Jessica Hawn's comments are featured in the recent Tax Notes article, Automatic Revenue Recognition Method Change Window May Close. The article covers a discussion at the American Bar Association Virtual Fall Tax Meeting on whether IRS will grant another waiver of the scope limitation in the most recent list of automatic tax accounting method changes to extend the period during which taxpayers can make an automatic accounting change to implement the final revenue recognition and advance payment rules. Jessica suggested that an additional scope waiver may be necessary because the recent change to the treatment of research and experimentation expenses took considerable taxpayer effort, distracting taxpayers from implementing the final revenue recognition rules.