Which of the following statements is correct with regard to changes in accounting methods for federal income tax purposes? A taxpayer can never hange a method of accounting except when changing from an incorrect to a correct method A taxpayer does not need the permission of the Internal Revenue Service to change accounting methods Any adjustment to income required due to a voluntary change in accounting method is spread of five years beginning with the year of change If the change is initiated by a Internal Revenue Service examination and it increases income, 100% of the change must be included in income for the year of the change