SECTION 9. EFFECT ON OTHER
Internal Revenue Bulletin 2008-12 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Notice 2006–28, as updated by Announcement 2006–88, is clarified and
.03 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:6, Room 5114 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:6, Room 5114 1111 Constitution Ave., N.W. Washington, DC 20224
Submissions to RESNET:
Residential Energy Services Network P.O. Box 4561 Oceanside, CA 92052–4561
.04 Original and Updated Lists . A software program was included on the original list if the software developer’s submission was received before March 1, 2006. The list will be updated as necessary to reflect additions resulting from submissions received after February 28, 2006, and deletions resulting from removal of software from the list under section 6.05 of this notice.
.05 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 to justify its use in calculating energy consumption for purposes of providing a certification under sections 3 and 4 of this notice and remove the software program from the published list. The Service may undertake an examination on its own initiative or in response to a public request supported by appropriate analysis of the software program’s deficiencies.
.06 Effect of Removal from Published List . A software program may not be used to calculate energy consumption for purposes of providing a certification that satisfies the requirements of § 45L after the effective date of removal of the software from the published list. The removal will
not affect the validity of any certification provided with respect to a manufactured home on or before the effective date of removal from the published list. Generally, notice that software is being removed from the published list will be provided at the site specified in section 6.01 of this notice at least sixty (60) days before the effective date of the removal.
.07 Public Availability of Information . RESNET may make available for public review any information provided to it under section 6.02 of this notice.
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