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 control numbers 1545–1551 and 1545–1541. Responses to this collection of information are necessary and will be used to determine whether the taxpayer properly changed to a permitted method of accounting. The estimated annual frequency of responses is on occasion. 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.

The collections of information in this revenue procedure are in sections 2.02, 2.05, 2.08, 2.09, 2.10, 2.11, 2.23, 3.01, and 3.02. The likely respondents are the following: individuals, farms, business or other for-profit institutions, nonprofit institutions, and small businesses or organizations.

Sections 2.02, 2.05, 2.08, 2.09, 2.10, 2.11 and 2.23 will increase the estimated number of responses and burden hours for the control number 1545–1551. The estimated annual burden per respondent/recordkeeper for control number 1545–1551 varies from 1/6 hour to 8 1/2 hours, depending on individual circumstances, with an estimated average of 1 1/4 hours. The estimated number of respondents is 14,060. The estimated total

2009–38 I.R.B. 387 September 21, 2009