SECTION 10. CONSENT TO

DISCLOSURE AND TO USE OF INFORMATION

(1) In order to provide the public with information on how the IRS has allocated the QFCB National Limitation, to disclose the resulting benefits to the USFS and to one or more States, and to facilitate oversight of the QFCB program, the IRS intends to publish the results of the allocation process. The published information will identify the specific allocations awarded and the successful applicants’ uses of the resulting funds. Section 6103 requires consent for the IRS to disclose the return information with respect to an applicant to which an allocation has been awarded. Therefore, the IRS requests that each applicant submit with its application a separate document, in the form set forth in Appendix A, consenting to the public disclosure by the IRS of the name of the applicant, the amount of the allocation, and certain other information, including a description (including the location) of the land to be acquired with the proceeds of QFCBs (or, if applicable, the refund of the deemed payment) and the disposition of the land so acquired. An authorized official of the applicant must sign the consent. An applicant is not required to provide

this consent in order to receive an allocation. The IRS will not publish any return information with respect to applications that are not awarded an allocation of the QFCB National Limitation.

(2) In order for the USFS or the State to which land is transferred under section 54B to manage the land, the applicant must consent for the USFS or State, as applicable, to retain and make use of the information described in Appendix B that the applicant provided about the land either during the application process or in connection with the transfer of land or negotiating the contract to transfer land. The applicant is required to provide this consent, in the form set forth in Appendix B, in order to receive an allocation.