Section 1. PURPOSE

This notice modifies Notice 2005–4, 2005–2 I.R.B. 289, as modified by Notice 2005–24, 2005–12 I.R.B. 757, by revising the guidance relating to the Certificate for Biodiesel, which is required as a condition for claiming a credit or payment under §§ 6426(c), 6427(e), and 40A of the Internal Revenue Code. This notice also provides guidance on issues related to the biodiesel credit or payment that are not addressed in Notice 2005–4. This notice further modifies Notice 2005–4 relating to the Certificate of Person Buying Aviation-Grade Kerosene for Commercial Aviation or Nontaxable Use, which is required to notify a position holder of certain transactions under §§ 4081 and 4082.

Notice 2005–4 provides guidance on certain excise tax provisions in the Code that were added or affected by the American Jobs Creation Act of 2004 (Pub. L. 108–357) (the Act).

1 Whether a payment of this type is a rental payment rather than the reimbursement of an employee expense may involve the question whether the worker is serving as an independent contractor or employee. Although these payments in almost every case would not qualify as actual rental payments, it is a highly factual question. See, e.g., Eliseo v. Commissioner, T.C. Memo. 2000–176. Further, in this context, the Service is restricted from addressing classification of workers by section 530(b) of the Revenue Act of 1978.

2005–35 I.R.B. 443 August 29, 2005

paragraph (h)(2) of this section) or statement (described in paragraph (h)(3) of this section) is false.

(2) Certificate for Biodiesel —(i) In general . The certificate to be obtained by the claimant claiming a credit or payment under § 6426, 6427(e), or 40A consists of a statement that is signed under penalties of perjury by a person with authority to bind the biodiesel producer, is substantially in the same form as the model certificate in paragraph (h)(2)(ii) of this section, and contains all the information necessary to complete such model certificate. In the case of a claimant that is the producer of the biodiesel, the information required on lines 2–7 of the model certificate is not applicable and those lines do not need to be completed. The certificate identification number is determined by the producer and must be unique to each certificate. A biodiesel producer may, with respect to a particular sale of biodiesel, provide multiple separate certificates, each applicable to a portion of the total volume of biodiesel sold. Thus, for example, a biodiesel producer that sells 5,000 gallons of biodiesel may provide its buyer with five certificates for 1,000 gallons each. The multiple certificates may be provided either to the buyer at or after the time of sale or to a reseller in the circumstances described in paragraph (h)(3)(i) of this section.

(ii) Model certificate .