You received good advice. Changing your letter or swapping it for another after the deadline can be considered tax fraud. One attorney that helped a client do exactly this decided to turn state’s evidence to keep from going to jail. The exchange was disallowed, the exchanger was assessed an 80% penalty, and severely reprimanded by the Court. You have 45 days to select potential replacement property to identify. After that, your choices are set and cannot legally be altered.
