SECTION 9. COORDINATION WITH

FEDERAL AND STATE AGENCIES

(1) The IRS may consult with the USFS, the USFWS, and any State containing any of the land to be acquired.

(2) If the IRS receives applications for aggregate allocations that are in excess of the QFCB National Limitation or competing applications not all of which can be fulfilled (for example, because they relate in whole or in part to the same land), allocations will be made in a manner consistent with the recommendations of the USFS.