McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

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{Research} Ryan, Dahir, and Bill have operated Broken Feather LLC for the last four years using a calendar year-end. Each has a one-third interest. Since they began operating, their busy season has run from June through August, with 35 percent of their gross receipts coming in July and August. The members would like to change their tax year-end and have asked you to address the following questions:
a. Can they change to an August 31 year-end and, if so, how do they make the change {Hint: See Rev. Proc. 2002-38, 2002-1 CB 1037.}.
b. Can they change to a September 30 year-end and, if so, how do they make the change { Hint: See §444.}