SECTION 5. SOFTWARE PROGRAMS

.01 In General. The Internal Revenue Service will create and maintain a public list of software programs that may be

used to calculate energy consumption for purposes of providing a certification under section 3 of this notice. A software program will be included on the original list if the software developer submits the following information to the Service and RESNET:

(1) The name, address, and telephone number of the software developer;

(2) The name or other identifier of the program as it will appear on the list;

(3) The test results, test runs, and the software program with which the test was conducted; and

(4) A declaration by the developer of the software program, made under penalties of perjury, that the software program has satisfied all tests required to conform to the software accreditation process prescribed in RESNET Publication No. 05–001 (Nov. 17, 2005). .02 Addresses. Submissions under this section must be addressed as follows:

Submissions to the Service submitted by U.S. mail:

Internal Revenue Service Attn: Program Administrator CC:PSI:7, Room 4315 P.O. Box 7604 Ben Franklin Station Washington, DC 20044

Submissions to the Service submitted by a private delivery service:

Internal Revenue Service Attn: Program Administrator CC:PSI:7, Room 4315 1111 Constitution Ave., N.W. Washington, DC 20224

Submissions to RESNET:

Residential Energy Services Network P.O. Box 4561 Oceanside, CA 92052–4561

.03 Original and Updated Lists. A software program will be included on the original list if the software developer’s submission is received before March 1, 2006. The list will be updated as necessary to reflect submissions received after February 28, 2006.

March 13, 2006 627 2006–11 I.R.B.

The estimated total annual reporting burden is 180 hours.

The estimated annual burden per respondent varies from 2.5 hours to 4 hours, depending on individual circumstances, with an estimated average burden of 3 hours to complete the certification required under this notice. The estimated number of respondents is 45.

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.