SECTION 4. LCA APPROVAL

REQUEST PROCEDURES

.01 Overview . A taxpayer satisfies the procedural requirements of § 1.45Q4(c)(5) by submitting an LCA Approval Request to the IRS and a duplicate to the DOE for its technical review. An LCA Approval Request must include:

(1) An LCA Report meeting all applicable requirements of section 3 of this notice;

(2) Supplemental information that supports the LCA Report data (as described in section 4.02 of this notice);

(3) An Independent Third-Party Statement (as defined in section 3.03 of this notice); and

(4) If an independent third party has performed the LCA analysis and prepared the LCA Report, an LCA model.

.02 Supplemental Information . For purposes of section 4.01(2) of this notice, the supplemental information that supports the LCA Report data must contain all necessary details supporting the LCA Report data, calculations, and conclusions. For example, supplemental information may include (as applicable) the proposed system’s production and maintenance schedules, periods of other stoppages and interruptions, the actual throughput while in production, changes in the supplied input energy and materials and ingredients (such as chemical composition, concentration, and system-poisoning impurities), and deviations from the actual process technology from the description in the LCA Report. Additionally, a taxpayer must disclose (to the IRS only) whether any previously-filed claim for the § 45Q utilization credit was adjusted and why it was adjusted.

.03 Submission of the LCA Approval Request . The IRS and the DOE will accept LCA Approval Requests submitted by taxpayers on a rolling basis. A taxpayer must submit a LCA Approval Request to the IRS and a copy to the DOE using the procedures provided in this section 4.

(1) Submissions to the IRS . Taxpayers must mail the LCA Approval Request (including the model if the LCA Report was not verified by an independent third party) on a USB thumb drive, to:

Internal Revenue Service Office of Associate Chief Counsel (PSI)

1111 Constitution Ave, N.W. Branch 6 (CC:PSI:6), Room 5114 Washington, DC 20224 Taxpayers also must fax or e-fax a complete LCA Approval Request to the IRS at (844) 255-4817.

(2) Submissions to the DOE . When a taxpayer submits an LCA Approval Request to the IRS, the taxpayer also must send an email to the DOE at LCA45Q@ hq.doe.gov indicating the taxpayer’s intent to submit an LCA for DOE technical review. The DOE will respond with instructions for submitting a copy of the

LCA Approval Request and any subsequent information directly to the DOE.