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@PhoebeRoberts wrote:

Being stuck with no depreciation deduction until they accept the consequences of their initial error. Preparers can't advise them to knowingly prepare an incorrect return, and can't sign the return themselves.

Plenty of people in jail for not understanding the law and not affording a lawyer to do it for them. This is just money.

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Agree with Phoebe.  The authority is in §446(f) and tax preparers are bound by Circular 230 in conjunction with §6694.  In any case, reduced filing for F.3115 is available to qualified small taxpayers.

May be academic to some but there's no reason for me to advise my clients to not follow the rules, which are clearly established, and risk being sanctioned.