SECTION 18. INFORMATION

REPORTING

An applicant that receives an allocation of the QFCB National Limitation must file Form 8038, Information Return for

2008–36 I.R.B. 583 September 8, 2008

APPENDIX A CONSENT TO PUBLIC DISCLOSURE OF CERTAIN QUALIFIED FORESTRY CONSERVATION BOND APPLICATION INFORMATION

In the event that the Application of [ (Insert name of applicant here) :] (the “Applicant”) for an allocation of the QFCB National Limitation to issue QFCBs under section 54B of the Internal Revenue Code is approved, the undersigned authorized representative of the Applicant hereby consents to the disclosure by the Internal Revenue Service through publication of a Notice in the Internal Revenue Bulletin or a press release or press conference of the name of applicant, the amount of the allocation, and a description (including the location) of the property to be acquired with the proceeds of the QFCBs (or if applicable, the refund of the deemed payment).

This authorization shall become effective upon the execution thereof. Except to the extent disclosure is authorized herein, the returns and return information of the undersigned taxpayer are confidential and are protected by law under the Internal Revenue Code.

I certify that I have the authority to execute this consent to public disclosure on behalf of the taxpayer named below.

Date: Signature: Print name: Title:

Name of Applicant-Taxpayer: Taxpayer Identification Number of the Applicant: Applicant’s Address:

Note: Treasury Regulation § 301.6103(c)–1 requires that the Internal Revenue Service must receive this consent within 60 days after it is signed and dated.

September 8, 2008 584 2008–36 I.R.B.

APPENDIX B CONSENT TO DISCLOSURE OF CERTAIN QUALIFIED FORESTRY CONSERVATION BOND APPLICATION INFORMATION AND RELATED

DOCUMENTS

In the event that the Application of [ (Insert name of applicant here) : ] (the “Applicant”) for an allocation of the QFCB National Limitation to issue QFCBs under section 54B of the Internal Revenue Code is approved, the undersigned authorized representative of the Applicant hereby consents as follows: At all times after the transfer of title to any land acquired with the proceeds of QFCBs (or the refund of any deemed payment) to the United States Forest Service (USFS) or to [ insert name of any State to which any part of the acquired land may be transferred ], the officers and employees of the USFS or [ insert the name of any State to which any part of the acquired land may be transferred ] may use (and if they so desire, disclose) information from any or all of the following documents related to such transferred land: title reports; title abstracts; surveys; maps; leases and other uses of the land; water rights, habitat conservation plans and related implementation documents; environmental documents; resource inventories; management plans; documents related to the condition of the land; documentation of hazardous contamination, remediation, and clearances; and documents developed in connection with the transfer of the land to the United States Forest Service or [ insert name of any State to which any part of the acquired land may be transferred ].

The undersigned understands that the information described in this consent may be published, broadcast, discussed, or otherwise disseminated in the public record.

This authorization shall become effective upon the execution thereof. Except to the extent disclosure is authorized herein, the returns and return information of the undersigned taxpayer are confidential and are protected by law under the Internal Revenue Code.

I certify that I have the authority to execute this consent to public disclosure on behalf of the taxpayer named below.

Date: Signature: Print name: Title:

Name of Applicant-Taxpayer: Taxpayer Identification Number of the Applicant: Applicant’s Address:

Note: Treasury Regulation § 301.6103(c)–1 requires that the Internal Revenue Service must receive this consent within 60 days after it is signed and dated.

2008–36 I.R.B. 585 September 8, 2008

not release the claim to the exemption, only the taxpayer who is entitled to claim the child as a dependent under § 152(c) or (d) may treat the child as a dependent for purposes of §§ 105(b), 132(h)(2)(B), and 213(d)(5). This guidance provides a limited exception to that conclusion.