Comet 209P LINEAR is at perihelion on May 6 (UT). At this time it is visible in the northern scopes. It is currently at around magnitude 13-15 (reports vary) in the constellation of Ursa Major. In rapidly moves from there through Leon Minor and into Leo for its close encounter with Earth.
On May 29 the comet will be 0.055 AU from Earth, making it the third closest comet to Earth since 1900 and the 14th closest recorded comet to Earth.Unfortunately it is moving at a honking 25"/min, and will only be around magnitude 11, making this difficult to image.
The comet has several encounters with faint galaxies, the best being on May 13 when it is within T20 distance of NGC 2768 (magnitude 10). Later in the month it is moving rapidly amidst faint galaxies, so they will be a challenge to image.
At closest approach the comet will be a reasonable height above the horizon at astronomical twilight for the northern scopes, but will be better from the southern scopes.
Here's a nice image from iTelescoper Nirmal Paul.
MPC one line elements:
0209P 2014 05 06.3240 0.969458 0.672584 152.3931 62.8245 21.2434 20140523 17.0 2.0 209P/LINEAR
And don't forget to lookout for the possible LINEARIDS meteor shower in Camoleopardis on May 24.