SECTION 9. DISCLOSURE OF

INFORMATION

.01 In general . An application for an allocation of the national megawatt capacity limitation, any documentation submitted by the taxpayer in support of that application, and any documentation generated by the Service as part of this process are return information subject to § 6103. This material remains the applicant’s confidential return information, which is exempt from disclosure under the Freedom of Information Act (FOIA), 5 USC § 552(b)(3), in conjunction with § 6103. Other FOIA exemptions may also apply.

.02 FOIA Requests . Anyone interested in submitting a request for records under the FOIA with respect to the national megawatt capacity program under § 45J should direct a request that conforms to the agency’s FOIA regulations, found at 26 C.F.R. § 601.702, to the following address:

IRS FOIA Request Baltimore Disclosure Office Room 940 31 Hopkins Plaza Baltimore, MD 21201

.03 Consultation with DOE . Section 45J(b)(4) requires that the Secretary consult with the Secretary of Energy prior to allocating the national megawatt capacity limitation. As stated in Section 4.05 of this

Notice, the Service intends to forward applications for an allocation of the national megawatt capacity limitation to the DOE so that DOE may certify whether the facility is an advanced nuclear power facility.