Yes, I am in the US and have no interest in arguing IRS rules since anyone can look at IRS website to see that if you do Accrual-basis Accounting and Accrual-basis for Taxes, Deferred revenue is taxable in the year it is EARNED, not when cash is received.
The company who asked this question had booked their Deferred revenue on accrual-basis in QB and CPA said they (have been) had to pay taxes on Cash-basis. Normally, company owner decides how their accounting is done and of course should coordinate with CPA on how they will do taxes.
