SECTION 5. APPLICATIONS FOR

CERTIFICATIONS

.01 In General . An application for § 48B certification and a separate application for DOE certification must be submitted for each qualifying gasification project. If an application for DOE certification does not include all of the information required by section 5.02 of this notice, DOE may decline to accept the application. If an application for § 48B certification does not include all of the information listed in section 5.03 of this notice the Service may decline to accept the application.

.02 Information Required in the Appli- cation for DOE Certification . An application for DOE certification must be sent to the address specified in Section C of Appendix B. The application must include all of the information requested in Appendix B to this notice and 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, also provide the name, address, and taxpayer identification number of the common parent of the group.

(2) The name and telephone number of a contact person.

(3) The name and address (or other unique identifying designation) of the qualifying gasification project.

(4) A statement specifying the projected placed in service date of the qualifying gasification project.

(5) The estimated total cost of the project and the estimated total qualified investment in the eligible property that will be part of the project.

(6) The amount of the qualifying gasification project credit requested for the project. The amount requested must not exceed $130 million (the amount permitted under § 48B(a) and (c)(1)(C)).

(7) The exact total synthesis gas capacity (as defined in section 3.03 of this notice) of the project.

(8) A statement specifying whether the project is entitled to highest priority for the percentage of total CO2 emissions that the project will separate and sequester.

Bulletin No. 2014–53 1005 December 29, 2014

Power of Attorney and Declaration of Representative .

(4) One electronic version on a USB flash drive or a CD of the completed application for DOE certification submitted with respect to the project in accordance with section 5.02 of this notice.

(5) If § 48B Phase I credits or § 48B Phase II credits were allocated to the project, the estimated total cost and estimated total qualifying investment of the project as represented in the application for the § 48B Phase I credits or § 48B Phase II credits, and the amount of the allocated § 48B Phase I credits or § 48B Phase II credits.

(6) The following declaration: “Under penalties of perjury, I declare that I have examined this submission, including accompanying documents, and, to the best of my knowledge and belief, all of the facts contained herein are true, correct, and complete.”

(7) The taxpayer’s signature. The taxpayer must sign and date the application, including the perjury declaration. A stamped, faxed, or electronic signature will not be accepted. The person signing for the taxpayer must have personal knowledge of the facts. Further, the application, including the perjury declaration, must be signed by an officer on behalf of a corporation, a general partner on behalf of a state-law partnership, a membermanager on behalf of a limited liability company, a trustee on behalf of a trust, or the proprietor in the case of a sole proprietorship. If the taxpayer is a member of an affiliated group filing consolidated returns, the application, including the perjury declaration, must be signed by a duly authorized officer of the common parent of the group.

.04 Instructions and Address for Filing § 48B Application . There is no user fee for these applications. The application for § 48B certification meeting the requirements of section 5.03 of this notice should be marked: “SECTION 48B APPLICATION FOR CERTIFICATION.” A taxpayer may submit the application to:

Internal Revenue Service Industry Director, Natural Resources and Construction Attn: Executive Assistant (Technical) 1919 Smith Street, Floor P2 Stop 1000-HOU Houston, TX 77002

If hand delivered, the application may be delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. central time.