Can unbilled (& unpaid) services be construed by IRS as constructive receipt and treated as taxable income for current year for a tax payer on a cash basis?

[Golf_Fanatic]

  In other words, can income be deferred into next tax year simply by not promptly billing for services rendered?

[TomYoung · Accepted solution]

No.  Recognizing billed but unpaid amounts is the accrual method.  That not allowed for a cash basis taxpayer.  "Constructive receipt" essentially means the the amount is in your possession and control and you can draw upon it anytime.

Tom Young