Thanks ever so much. That was my feeling also as it involves timing and affects income. I have reviewed Treas. Reg. 1.446-1 and some case law. I guess my concern is going against the advice of a paid advisor with deep experience as a IRS auditor, revenue agent and appeals officer. I made the changes but I just couldn't shake the feeling it was not proper so I reached out to the community and really appreciate your input. Is your advice simply to amend around the error? Can I certify in signing that amended return  is accurate and correct even though it is not but because it conforms to IRS code?