SECTION 5. LCA APPROVAL

REQUEST REVIEW

.01 Overview of LCA Approval Request Review . The IRS will first review the LCA Approval Request for completeness and adequacy of the materials provided. This review is based on (i) the material provided in the LCA Report and (ii) any other materials provided by the taxpayer as required under sections 3 and 4 of this notice. If the IRS finds that the LCA Approval Request is complete, then the IRS will request a technical review by DOE (DOE Technical Review). The LCA Approval Request Review generally will be completed within four (4) months of the date of receipt of a complete LCA Approval Request (Review Period). If the LCA Approval Request is incomplete, or either the DOE or the IRS need to request any additional or clarifying information from the taxpayer, then the LCA Approval Request Review may not be completed within the Review Period.

.02 Incomplete LCA Approval Request . (1) If any required information is missing from an LCA Approval Request, then the IRS will contact the taxpayer directly by fax, e-fax, or phone. The taxpayer will have forty-five (45) calendar days from the date of this request by the IRS to provide the required information to both the IRS and DOE.

(2) Taxpayers should submit any supplemental information requested by the IRS by fax or e-fax at (844) 255-4817.

(3) If the taxpayer does not furnish the supplemental information to the IRS and DOE within forty-five (45) calendar days from the date of the IRS request, then the IRS generally will deny the taxpayer’s LCA Approval Request in writing. The IRS may grant an extension to the 45-day response period on a case-by-case basis if a taxpayer experienced a force majeure event. The taxpayer must request an extension in writing before the end of the 45-day period and provide an explanation of why an extension is necessary.

(4) Taxpayers should also submit any supplemental information requested by the IRS to the DOE at LCA45Q@hq.doe. gov.

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determined that all of the requirements of § 45Q have been satisfied.

.05 Notification of Approval or Denial of LCA . The IRS will notify the taxpayer of the approval or denial of the taxpayer’s LCA in writing.

.06 Resubmission after Denial of LCA . (1) Allowance . If an LCA is denied, and the deficiencies in the LCA can be cured, then the taxpayer may revise the taxpayer’s LCA Approval Request and resubmit it to the IRS and DOE (in the manner described in section 4 of this notice).

(2) Procedures for Resubmission After Denial . A resubmission under this section 5.06 must state in the cover page of its LCA Report (described in section 3.04 of this notice) that the LCA Approval Request is being resubmitted after a denial by the IRS. The resubmitted LCA Approval Request should explain in detail the reasons why the original LCA Approval Request was denied and how the resubmitted LCA Approval Request differs from the original LCA Approval Request.

.07 IRS Administrative Review . If an LCA is denied solely on the basis of the IRS review in section 5.01 of this notice (excluding a denial on the basis of completeness), then the taxpayer will have an opportunity to request an IRS administrative review of that denial.