SECTION 7. ISSUANCE OF

CERTIFICATION

.01 In General . Section 48C(d)(2)(B) provides that a taxpayer shall have 1 year from the date of acceptance of the § 48C application during which to provide evidence that the requirements of

September 14, 2009 327 2009–37 I.R.B.

amount of any reduction or forfeiture required under the agreement. This notification must be sent to the appropriate address listed in section 6.04 of this notice or listed in later guidance published in the Internal Revenue Bulletin. The amount of any reduction or forfeiture of the allocated credits will be returned and included in the aggregate credit remaining to be allocated in the 2010–2011 allocation round (if the reduction or forfeiture occurs before that allocation round) and under the procedures prescribed pursuant to section 9.02 of this notice (if the reduction or forfeiture occurs after the 2010–2011 allocation round).