You are a partner in a CPA firm. You have a client that is being audited by the IRS. The IRS is using an indirect method of proof of his income. Your client is an attorney but not a tax attorney and he comes to you and tells you that he has heard that indirect methods of proof are not methods of accounting and are therefore not controlled by the provisions of the Internal Revenue Code as they relate to accounting methods. Your client wants you to explain this to him