SECTION 1. PURPOSE

This revenue procedure amplifies, clarifies, and modifies Rev. Proc. 2008–52, 2008–2 C.B. 587, which provides procedures for taxpayers within the scope of that revenue procedure to obtain automatic consent for the changes in method of accounting described in its APPENDIX. This revenue procedure also clarifies and modifies Rev. Proc. 97–27, 1997–1 C.B. 680, as amplified and modified by Rev. Proc. 2002–19, 2002–1 C.B. 696, as amplified and clarified by Rev. Proc. 2002–54, 2002–2 C.B. 432, and as modified by Rev. Proc. 2007–67, 2007–2 C.B. 1072, which provides the general procedures for ob

taining the advance consent of the Commissioner of Internal Revenue to change a method of accounting.