SECTION 6. PAPERWORK

REDUCTION ACT

The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under the following control numbers: 1545–0074 Form 1040 ( U.S. Individual Income Tax Return ) and Form 1040X ( Amended U.S. Individual Income Tax Return ); 1545–0123 Form 1120 ( U.S. Corporation Income Tax Return ); 1545–0132 Form 1120X ( Amended U.S. Corporation Income Tax Return ); 1545–0092 Form 1041 ( U.S. Income Tax Return for Estates and Trusts ); 1545–0098 Form 1045 ( Application for Tentative Refund ); 1545–0582 Form 1139 ( Corporation Application for Tentative Refund ). For further information, please refer to the Paperwork Reduction Act statements accompanying these forms.

DRAFTING INFORMATION

The principal author of this revenue procedure is Seoyeon Park of the Office of the Associate Chief Counsel (Income Tax and Accounting). For further information regarding this notice, contact Ms. Park at (202) 622–4960 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of cor- rect tax liability. (Also Part I, §§ 165; 1.165–8(c).)

Rev. Proc. 2009–20