
People Capabilities In this section you can find Services Banking and Finance Banking and Finance overview Asset & Lease Finance Capital Markets Corporate Debt Leveraged Finance Project, Energy and Infrastructure Finance Real Estate Finance Restructuring and Insolvency Securitization and Structured Finance Trade and Export Finance Black Economic Empowerment Competition, Trade and Foreign Investment Competition, Trade and Foreign Investment overview Antitrust and Competition Investigations Antitrust and Competition Litigation Dawn Raids Foreign Investment and National Security Law International Sanctions and Export Controls International Trade Law Merger Control Procurement and State Aid Construction and Engineering Construction and Engineering overview Construction Disputes Contracts and Procurement EPC Project Advisory Corporate and M&A Corporate and M&A overview Capital Markets Company Secretarial Services Corporate Governance International Corporate Reorganizations Joint Ventures Mergers and Acquisitions Private Equity Venture Capital Corporate Crime Corporate Crime overview Anti-Bribery and Corruption Anti-Money Laundering International Sanctions and Export Controls Regulatory Investigations and Enforcement Data Privacy, Security and Technology Data Privacy, Security and Technology overview Cybersecurity Data Privacy Disruptive Technology Electronic and Mobile Commerce Information Law Product Counseling Regulatory Defense and Litigation Technology Transactions and Sourcing Telecom Services Employment, Labor and Pensions Employment, Labor and Pensions overview Corporate Transactions Cross-Border Employment and Pensions Diversity, Pay and Discrimination Employee Benefits and Executive Compensation Employment Employment Litigation Labor and Industrial Relations Pensions and Retirement Plans Pensions Risk Transfer and Management Financial Services Regulation Financial Services Regulation overview Asset Management Crypto Assets Derivatives Financial Services Disputes and Investigations Funds Insurance Insurance overview Captives Insurance and Reinsurance Disputes Insurance and Retirement Products, Insurance Distribution Insurance Financing and Capital Markets Insurance M&A, Reinsurance and Restructuring Insurance Regulation and Compliance Insurance Regulatory Investigations and Enforcement Insurance Taxation Insurtech Pensions Risk Transfer and Management Intellectual Property Intellectual Property overview IP Audits and Assessments IP Litigation IP Transactional Patents Trademarks, Trade Dress and Copyrights Trade Secrets Litigation and Dispute Resolution Litigation and Dispute Resolution overview Commercial Litigation Antitrust and Competition Litigation Construction Disputes Energy Disputes Environmental, Health and Safety Financial Services Disputes and Investigations Fraud Insurance and Reinsurance Disputes International Arbitration Procurement Disputes Real Estate Disputes Regulatory Investigations and Enforcement Tax Controversy and Litigation Private Client Real Estate and Planning Real Estate and Planning overview Commercial Development and Leasing Corporate Real Estate Planning and Environmental Real Estate Disputes Real Estate Finance Living Strategic Contracts Strategic Contracts overview Contract Modernization Outsourcing Strategic Partnerships Tax Tax overview Acquisitions and Restructuring Business Taxation Employee Benefits and Executive Compensation Real Estate Tax Taxation of Financial Transactions and Institutions Tax Controversy and Litigation VAT/Indirect Taxes Industries Consumer Consumer overview Food and Beverage Luxury Retail and Wholesale Energy Energy overview Clean Energy Energy Regulatory Nuclear Oil and Gas Power Financial Services Financial Services overview Corporate and Investment Banking Private Capital Retail Banking and Consumer Finance Governments and Infrastructure Governments and Infrastructure overview Governments and Strategic Projects Infrastructure Transportation Industrials Industrials overview Automotive Chemicals Manufacturing and Industrial Engineering Life Sciences and Healthcare Life Sciences and Healthcare overview Agriculture and Medicinal Cannabis and CBD Healthcare Industrial Biotechnology Medical Devices Pharmaceuticals and Biotechnology Research and Development Vaccines Real Estate Real Estate overview Alternative Assets Multi and Single Family Residential Office and Industrial Real Estate Investment Retail and Mixed Use Technology & Digital Technology & Digital overview Digital Content Digital Infrastructure Technology Resources Insights Client tools Events and training Business topics About About us Firm leadership Purpose and values Responsible business Community Diversity and inclusion Environmental sustainability Pro bono Reports Alumni News Careers Global careers Applications Why us? Lawyers and partners Business professionals Students and recent graduates Offices South Africa Visit global site Select a local version of the site Angola Asia Austria Belgium Bulgaria Czech Republic Estonia Finland France Germany Hungary Iraq Ireland Italy Jordan Latvia Lithuania Luxembourg Mauritius Mozambique Netherlands Poland Portugal Qatar Romania Saudi Arabia Slovakia South Africa Spain Sweden Switzerland Tunisia United Arab Emirates United Kingdom United States Rest of the world en Select language English Automatic method change updates get muted reception Home About News Home About News Automatic method change updates get muted reception Automatic method change updates get muted reception May 01, 2024 United States United States United States Eversheds Sutherland attorneys Ellen McElroy, Mike Resnick and Kristen Martin are quoted throughout this Tax Notes article about the new IRS revenue procedure released that provides the list of automatic accounting method changes for companies to consider. This piece of guidance will be helpful as companies begin thinking about their 2023 return filing positions. The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Services Tax Key contacts Ellen McElroy Partner Washington, DC, United States Michael D. Resnick Counsel Washington, DC, United States Kristen A. (Martin) Kegley Senior Associate Washington, DC, United States Latest Insights legal updates legal updates podcasts and webcasts legal updates Latest News client news client news firm news firm news Latest Events virtual \| June 09, 2026 virtual \| June 16, 2026 virtual \| June 23, 2026 virtual \| September 10, 2026 Tabs Label legal updates June 03, 2026 legal updates May 29, 2026 podcasts and webcasts May 29, 2026 legal updates May 28, 2026 Legal notices Terms & conditions Privacy notice Cookies PAIA Manual LinkedIn YouTube Facebook Connect Contact us Client login Staff login Subscribe About us About Eversheds Sutherland Purpose and values Responsible business Alumni Insights Client tools Events and training Business topics Careers Offices © Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website. Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website.

Automatic method change updates get muted reception

May 01, 2024

United States

Eversheds Sutherland attorneys Ellen McElroy, Mike Resnick and Kristen Martin are quoted throughout this Tax Notes article about the new IRS revenue procedure released that provides the list of automatic accounting method changes for companies to consider. This piece of guidance will be helpful as companies begin thinking about their 2023 return filing positions.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer.

Ellen McElroy

Partner

Washington, DC, United States

Michael D. Resnick

Counsel

Washington, DC, United States

Kristen A. (Martin) Kegley

Senior Associate

Washington, DC, United States

Offices

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website.

Automatic method change updates get muted reception

Services

Key contacts

Latest Insights

Latest News

Latest Events