CliftonLarsonAllen plans to move to downtown Cedar Rapids by Jan. 1, 2013, as one of the first tenants of a new professional office building, the Cedar Rapids Gazette reported. The accounting and consulting firm formed from last month’s merger of Milwaukee-based Clifton Gunderson LLP and Minneapolis-based LarsonAllen will occupy the top floor of a three-story office building and bring about 40 employees downtown. The Cedar Rapids City Council is considering whether to approve tax increment financing incentives for the $5.4 million development.