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###### Department of the Treasury

###### Internal Revenue Service

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Notice and request for comments.

# SUMMARY:

The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedures 97-36, 97-38, 97-39, and 2002-9, Changes in Methods of Accounting.

# DATES:

Written comments should be received on or before October 19, 2009 to be assured of consideration.

# ADDRESSES:

Direct all written comments to R. Joseph Durbala, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.

# FOR FURTHER INFORMATION CONTACT:

                        Requests for additional information or copies of the regulations should be directed to Dawn Bidne at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 622-3933, or through the Internet at                         *Dawn.E.Bidne@irs.gov.*

# SUPPLEMENTARY INFORMATION:

*Title:*                     Changes in Methods of Accounting.                

*OMB Number:*                     1545-1551.                     *Revenue Procedure Number:*                     Revenue Procedures 97-36, 97-38, 97-39, 2002-9. 2008-52, and 2009-XX.                

*Abstract:*                     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.                

*Current Actions:*                     Revenue Procedure 2009-XX is being added to this collection and modifies the collections currently associated with this OMB number. This action resulted in a burden increase of 1215.85 hours and 815 new filers affected by this collection.                

*Type of Review:*                     Revision of a currently approved collection.                

*Affected Public:*                     Individuals or households, business or other for-profit organizations, not-for-profit institutions, and farms.                

*Estimated Number of Respondents:*                     14,065.                

*Estimated Time per Respondent:*                     1 hour, 5 minutes.                

*Estimated Total Annual Burden Hours:*                     15,191.85.                

The following paragraph applies to all the collections of information covered by this notice:

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

*Request for Comments:*                     Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.                

R. Joseph Durbala,

IRS Reports Clearance Officer.

[FR Doc. E9-19948 Filed 8-19-09; 8:45 am]

BILLING CODE 4830-01-P