How do you get around  doing it after June 30?

Application for Change in Accounting Method, generally must be filed within 180 days after the beginning of the taxable year in which the proposed change is to be made. Regulations Section 1.446–1(e)(3)(i).

(Answer:  This might have been waived by IRS in 2015, and they might not have unwaived it since then.)

If this taxpayer didn't know about depreciation, does he know about involuntary conversions ?