Mr Cooper Group Inc (COOP)

[iPrelude]

"This" could be "anyone", (I beleive that) even WMIH

"Taxpayer filed a late
Form 1128 to change its accounting period, for federal income tax purposes, from a
taxable year ending December 31, to a taxable year ending March 31, effective March
31, Year. Fiscal year end can be changed from 12/31/12 ......

Based on the facts and information submitted and the representations made, we
conclude that Taxpayer has acted reasonably and in good faith, and that the granting of
relief will not prejudice the interests of the government. Accordingly, Taxpayer has
satisfied the requirements of the regulations for the granting of relief, and Taxpayer's
late filed Form 1128 requesting to change to March 31, effective March 31, Year, is
considered timely filed."



http://www.irs.gov/pub/irs-wd/1305009.pdf