SECTION 6. 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 or 4 of this notice. A software

program will be included on the 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. .04 Removal from Published List. The Service may, upon examination (and after appropriate consultation with the Department of Energy), determine that a software program is not sufficiently accurate

2006–11 I.R.B. 630 March 13, 2006

hours to complete the certification required under this notice. The estimated number of respondents is 15.

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.

DRAFTING INFORMATION

The principal author of this notice is Jennifer C. Bernardini of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Jennifer C. Bernardini at (202) 622–3120 (not a toll-free call).

idence. The statement must also contain the following information:

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

(2) A declaration, applicable to the statement made by a dealer and any accompanying documents, signed by a person currently authorized to bind the dealer in such matters, in the following form:

“Under penalties of perjury, I declare that to the best of my knowledge and belief, the facts presented with respect to this sale transaction are true, correct, and complete.”