SECTION 6. TIME AND ADDRESS

FOR FILING CERTIFICATION

.01 Time for Filing Certification . In order for a certification under section 5 of this notice to be effective for new qualified fuel cell motor vehicles placed in service during a calendar year beginning after December 31, 2007, the certification must be received by the Service not later than December 31 ^st of that calendar year. In order for a certification under section 5 of this notice to be effective for new fuel cell motor vehicles placed in service during 2006 and 2007, the certification must be received by the Service not later than December 31, 2008.

.02 Address for Filing . Certifications under section 5 of this notice must be sent to:

Internal Revenue Service Industry Director, Large and

Mid-Size Business, Heavy Manufacturing and

Transportation Metro Park Office Complex —

LMSB 111 Wood Avenue, South Iselin, New Jersey 08830