THIS REQUEST FOR
CLEARANCE IS APPROVED THROUGH SEPTEMBER 1986. THE DEPARTMENT IS TO
ASSURE THAT THE EXPIRATION DATE IS DISPLAYED ON THE FORM. BASED ON
INFORMATION PROVIDED DURING THE REVIEW, THE BURDEN ENTERED INTO THE
OMB INVENTORY IS 50,397 HOURS OF WHICH 37,397 IS AN ADJUSTMENT AND
10,000 HOURS IS FOR PROGRAM INCREASE.
Inventory as of this Action
Requested
Previously Approved
09/30/1986
09/30/1986
11/30/1984
10,500
0
3,000
50,397
0
3,000
0
0
0
FORM 3115 IS USED BY A TAXPAYER
(INDIVIDUAL, PARTNERSHIPS, FIDUCIARY, OR CORPORATION) TO REQUEST A
CHANGE IN THE ACCOUNTING PERIOD, INCLUDING THE ACCOUNTING TREATMENT
OF ANY ITEM. THIS INFORMATION IS USD TO DETERMINE WHETHER
PERMISSION TO CHANGE SHOULD BE GRANTED.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.