The IRS completed its audit of the 2013 gift tax return and determined that there would be no change [2]. The IRS also intended to audit the 2014 gift tax return, but after reviewing the materials provided, it concluded that the 2014 materials were in the same order and ended its review [2]. The IRS requires approval for changes in accounting method, including switching from a cash basis method to an accrual basis method or vice versa [6]. A Form 3115 must be filed to request a change in accounting method [6]. The IRS has a website at http://www.irs.gov [6]. The IRS can be paid directly for tax payments from trusts [5].