It may become easier following enactment of the Plain Writing Act of 2010. Signed into law on October 13, 2010, it requires the IRS to translate its documents into “plain writing” within 1 year. Plain writing means language that is clear, concise, well organized, and follows other best practices appropriate to the subject.
Source: H.R. 946
Reporting income when actually or constructively received and deducting expenses when paid. Certain businesses may not use the cash method.