SECTION 6. PAPERWORK

REDUCTION ACT

The collection of information contained in this notice has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545-2003.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.

The collections of information in this notice are in section 3 and Appendix B. This information is required to obtain an allocation of Qualifying Advanced Coal Project credits. This information will be used by the Service to verify that the taxpayer is eligible for an allocation of the Qualifying Advanced Coal Project credits. The collection of information is required to obtain a benefit. The likely respondents are business or other non-profit institutions.

The estimated total annual reporting burden is 550 hours.

The estimated annual burden per respondent varies from 70 to 150 hours, depending on individual circumstances, with an estimated average of 110 hours. The estimated number of respondents is 5.

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, and subject to the disclosure of allocations provisions in § 48A(d)(5), tax returns and tax return information are confidential, as required by 26 U.S.C. § 6103.