Bulletin No. 2009-38 September 21, 2009

Rev. Proc. 2009–39, page 371. This procedure amplifies, clarifies, and modifies Rev. Proc. 2008–52, which provides procedures for taxpayers to obtain automatic consent for the changes in method of accounting described in its APPENDIX. This procedure also clarifies and modifies Rev. Proc. 97–27, as amplified and modified by Rev. Proc. 2002–19, as amplified and clarified by Rev. Proc. 2002–54, and as modified by Rev. Proc. 2007–67, which provides the general procedures for obtaining non-automatic consent for changes in method of accounting. Rev. Procs. 97–27 clarified and modified, 2005–63 modified, and 2008–52 amplified, clarified, and modified.

Announcement 2009–67, page 388. This announcement corrects certain procedures in Rev. Proc. 2009–39 for a taxpayer that has a refund or credit under review by the Joint Committee on Taxation and that wants to obtain the Commissioner’s consent to a change in method of accounting under Rev. Proc. 2008–52 (automatic change) or Rev. Proc. 97–27 (non-automatic change). Rev. Proc. 2009–39 modified.