I think I need a little more info. Section 3115 is to request a Change in Accounting method for IRS purposes. It covers a lot more than Section 179 expense.
If the IRS recommended to disallow section 179 expense of items over $500, there would be a business community melddown. This past year, businesses could use section 179 expense up to $500,000.
Either your accountant suffered a lunch coma and did not hear things correctly or he did not communicate with you very well.
I think this is what my CPA friend might be alluding too rather than a lunch carbo-coma. Poster Texas Booster's in post 12 gets to it, I think they might be in the biz if you will.
More importantly my question is will it be a joint meltdown, of the Business Community and the CPA Community as they both have to deal with this torrid paperwork exercise that will suck of gobs of their time and energy?
That might be the million dollar question.