SECTION 3. SIGNIFICANT

CHANGES TO REV. PROC. 2009– 44 AND ANNOUNCEMENTS 2008– 111 AND 2011–6

Significant changes to Rev. Proc. 2009–44 and Announcements 2008–111 and 2011–6 in this revenue procedure include:

.01 Section 4.04(7) clarifies that “whipsaw” issues include issues on a joint return where both spouses do not agree to participate in the same mediation proceeding or where a spouse is claiming innocent spouse treatment under section 6015.

.02 The mediation process for OIC and TFRP cases is no longer limited to taxpayers in selected cities.

.03 Section 5.01 incorporates from Announcement 2008–11 and Announcement 2011–6 the scope of OIC cases and issues for which mediation is available.

.04 Section 5.02 incorporates from Announcement 2008–11 and Announcement 2011–6 the scope of OIC cases and issues for which mediation is not available.

.05 Section 5.02(6) reflects that mediation is not available at this time for OIC cases that are worked solely at Appeals Campuses/Service Center sites.

.06 Section 6.01 incorporates from Announcement 2008–11 and Announcement 2011–6 the scope of TFRP cases and issues where mediation is available.

.07 Section 6.02 clarifies a circumstance in which mediation is not available in TFRP cases. Under this provision, mediation is not available to resolve issues concerning whether a TFRP is collectible.

Primary Ranking Factor:

• Capacity to separate and sequester CO2 emissions. Among the certified projects, highest rankings will be given to projects with the greatest separation and sequestration percentage of total CO2emissions.

Secondary Ranking Factor:

• Research partnership with an eligible educational institution as defined in § 48B(d)(4)(B).

Tertiary Ranking Factors:

• Presentation of other environmental, economic, or performance benefits.

• Higher plant efficiency.

• Geographic distribution of potential markets.

• The ratio of total synthesis gas capacity (as defined in section 3.03 of Notice 2014–81) to requested tax credit.

• Diversity of technology approaches and methods.

[26 CFR 601.106]: [Appeals Functions] (Also: §§ 601.202, 601.203; and Part I, § 7123(b))

Rev. Proc. 2014–63