All of the following statements are true except

A$.$

an existing partnership can change its tax year without prior approval if the partners with a majority interest have the same tax year to which the partnership changes.

B$.$

once$$ adopted, an accounting period normally cannot be changed without approval by the IRS.

C$.$

taxpayers filing an initial tax return are required to annualize the$$ year's income and credits.

D$.$

taxpayers who change from one accounting period to another must annualize their income for the resulting short period.