SECTION 8. 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 numbers 1545-2132, 1545-0074, and 1545-0123.

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 sections 3, 4, 5, and 6 of this notice. This information is required to obtain an approval of an LCA, which is required before a § 45Q utilization credit may be determined for a taxpayer. This information will be used by the IRS and the DOE to verify that the taxpayer is eligible for the § 45Q utilization credit. The collection of information is required to obtain a benefit. The likely respondents are businesses or other for-profit institutions.

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, tax returns and tax return information are confidential, as required by § 6103.