The information collected in the four
revenue procedures is required in order for the Commissioner to
determine whether the taxpayer properly is requesting to change its
method of accounting and the terms and conditions of the
change.
US Code:
26
USC 446(b) Name of Law: Exceptions
US Code: 26
USC 446(e) Name of Law: Requirment Respecting Change of
Accounting Method
Revenue Procedure 2009-XX was
added to this collection. This revenue procedure edited both
Revenue Procedure 2008-52 and 1997-27 that are already under this
approval number. Due to the changes made by Revenue Procedure
2009-XX, 3,890 new responses will be filed and the time per
response is 1.45, creating a new total burden of 24,937 hours.
$0
No
No
No
Uncollected
Yes
Uncollected
Grant Anderson 202 622-4930
grant.d.anderson@irscounsel.treas.gov
No
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.