Posted By:
Jim VBCorey,
Way out of my league to determine how the IRS would rule, but you might be able to win any individual case with that argument. But I bet they would treat that as an exception to the rule.
My first reaction was that they would frown on Mastro making this offer as they did, but as I think about it more, many companies offer the option of selecting which year you collect a bonus in, and many tax advisors suggest making a mortgage payment or property tax payment early, for exactly the same reason.