SECTION 6. APPLICATIONS FOR

DOE RECOMMENDATION AND § 48C CERTIFICATION

.01 In General . An application for DOE recommendation and a separate application for § 48C certification must be submitted for each project that a taxpayer sponsors. If an application for DOE recommendation does not include all of the information required by section 6.02 of this notice and meet the requirements in sections 8.01 and 8.02 of this notice, DOE may decline to consider the application. If an application for § 48C certification does not include all of the information listed in section 6.03 of this notice and meet the requirements in sections 8.01 and 8.02 of this

notice, the Service will not consider the application.

.02 Information Required in the Ap- plication for DOE Recommendation . A preliminary application and final application for DOE recommendation must include the information as requested in Appendix B to this notice.

.03 Information To Be Included in the Application for § 48C Certification .

An application for certification must include all of the following:

(1) The name, address, and taxpayer identification number of the taxpayer. If the taxpayer is a member of an affiliated group filing consolidated returns, the taxpayer must also provide the name, address, and taxpayer identification number of the common parent of the group.

(2) The name, telephone number, email address, and fax number of a contact person. For such person, attach a properly executed power of attorney, preferably on Form 2848, Power of Attorney and Decla- ration of Representative .

(3) One electronic version on a CD of the completed application for DOE recommendation submitted with respect to the project in accordance with section 6.02 of this notice.

.04 Instructions and Address for Fil- ing § 48C Application . Applications for certification should be marked: APPLICATION FOR § 48C CERTIFICATION. There is no user fee for these applications. Taxpayers may submit their application by U.S. mail, designated private delivery service (as prescribed in § 7501), or hand delivery (between the hours of 8 a.m. and 4 p.m. Central time, Monday through Friday) to:

Internal Revenue Service Industry Director, Natural

Resources and Construction Attn: Executive Assistant 1919 Smith Street, Floor P2 Stop HOU–1000 Houston, TX 77002