Announcement

Constitution Avenue, N.W., Washington,
D.C. Due to building security procedures,
visitors must enter at the Constitution Avenue entrance. In addition, all visitors
must present photo identification to enter
the building. Because of access restrictions, visitors will not be admitted beyond
the immediate entrance more than 30 minutes before the hearing starts. For information about having your name placed on
the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble.
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to
present oral comments must submit electronic or written comments by October 14,
2008, and an outline of the topics to be discussed and time to be devoted to each topic
(a signed original and eight (8) copies) by
November 20, 2008. A period of 10 minutes will be allotted to each person for
making comments. An agenda showing
the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will
be available free of charge at the hearing.

text of §1.901–1T(a) and (b) published
elsewhere in this issue of the Bulletin.]

Drafting Information

(Filed by the Office of the Federal Register on July 15, 2008,
8:45 a.m., and published in the issue of the Federal Register
for July 16, 2008, 73 F.R. 40792)

The principal author of these regulations is Michael I. Gilman, Office of Associate Chief Counsel (International). However, other personnel from the IRS and the
Treasury Department participated in their
development.

*****
Par. 3. Section 1.901–2 is amended by
revising paragraphs (e)(5)(iii), (e)(5)(iv),
and (h)(2) to read as follows:
§1.901–2 Income, war profits, or excess
profits tax paid or accrued.
*****
(e) * * *
(5) * * *
(iii) and (iv) [The text of proposed
§1.901–2(e)(5)(iii) and (iv) is the same as
the text of §1.901–2T(e)(5)(iii) and (iv)
published elsewhere in this issue of the
Bulletin.]
*****
(h) * * *
(2)
[The
text
of
proposed
§1.901–2(h)(2) is the same as the text of
§1.901–2T(h)(2) published elsewhere in
this issue of the Bulletin.]
Linda E. Stiff,
Deputy Commissioner for
Services and Enforcement.

Exported Coal Tax Refund
Announcement 2008–103
SECTION 1. PURPOSE

*****
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is proposed
to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.901–1 is amended by
revising paragraphs (a) and (b) to read as
follows:
§1.901–1 Allowance of credit for taxes.
(a) and (b) [The text of proposed
§1.901–2(a) and (b) is the same as the

November 17, 2008

This announcement provides guidance
to domestic coal producers and exporters
regarding the submission of claims for refund of the coal excise tax pursuant to section 114 of the Energy Improvement and
Extension Act of 2008 (Act section 114).
Act section 114 provides criteria for refunds of the coal excise tax paid under
§ 4121 on coal exported on or after October
1, 1990, and on or before October 3, 2008.
These claims must be filed by November
3, 2008.
SECTION 2. DEFINITIONS
(a) The terms coal producer and exporter have the meanings set forth in subsection (d) of Act section 114.
(b) Export includes the shipment of coal
to a possession of the United States.

1161

(c) Proof of exportation means evidence
that the coal was exported. Acceptable evidence that coal was exported includes—
(1) A copy of the export bill of lading
issued by the delivering carrier;
(2) A certificate signed by the agent or
representative of the export carrier showing actual exportation of the coal;
(3) A certificate of landing signed by a
customs officer of the foreign country to
which the coal is exported; or
(4) In a case in which the foreign country has no customs administration, a statement of the foreign consignee showing receipt of the coal.
(d) For purposes of subsection (a)(2)(B)
of Act section 114, tax return means any
return with respect to an internal revenue
tax.
SECTION 3. FORM FOR CLAIM
The following rules apply to all claims
for a refund under Act section 114:
(a) Claims must be filed on a paper
Form 8849, Claim for Refund of Excise
Taxes, Schedule 6, Other Claims, in accordance with the instructions for this form.
These claims may not be filed electronically.
(b) “Exported Coal Claim” must be
written at the top of Form 8849.
(c) Claims must be mailed to: Internal Revenue Service, Cincinnati, OH
45999–0002.
(d) Claims must be filed no later than
November 3, 2008.
SECTION 4. INFORMATION TO
BE SUBMITTED; CLAIMS BY
PRODUCER
Each claim by a coal producer under
Act section 114 must contain the following
information with respect to the coal covered by the claim:
(a) A statement that this is a Producer
claim and that the CRN (Credit Reference
Number) is 382.
(b) The quarter and year for which the
tax on the coal was reported on Form 720,
Quarterly Federal Excise Tax Return.
(c) The IRS No. listed on Form 720
(IRS No. 36, 37, 38, or 39) on which the
tax was reported.
(d) The amount of tax paid.
(e) The date the tax was paid.
(f) The amount of the payment allowable under subsection (a)(1) of Act section

2008–46 I.R.B.

114, determined after application of the
limitations in subsections (b), (c), (g)(1),
and (h) of that section.
(g) A statement that—
(1) The claimant has proof of exportation for the coal covered by the claim; or
(2) The claimant has a favorable judgment of a court of competent jurisdiction
within the United States that relates to the
constitutionality of any tax paid on exported coal under § 4121.
(h) If a producer has a judgment described in paragraph (g)(2) of this section,
a statement that includes the caption of the
case, the case docket number, the court
that rendered the judgment, the date of the
judgment, and a statement of the amount
paid pursuant to the judgment.
(i) A statement that the claimant has
no knowledge of any other entity claiming
and/or receiving a credit or refund of the
tax paid on the exported coal.
SECTION 5. INFORMATION TO BE
SUBMITTED; CLAIMS BY EXPORTER
Each claim by an exporter under Act
section 114 must contain the following information with respect to the coal covered
by the claim:
(a) A statement that this is an Exporter
claim and that the CRN (Credit Reference
Number) is 385.
(b) The calendar quarter and year in
which the coal was exported.
(c) The amount of coal exported in each
quarter.
(d) The amount of the payment allowable under subsection (a)(2) of Act section
114, determined after application of the
limitations in subsections (b), (c), (g)(2),
and (h) of that section.
(e) A statement that the exporter had no
contract or other arrangement with the producer or seller of the coal to export the coal
to a third party on behalf of the producer or
seller.
(f) A statement that the exporter has
proof of exportation for the coal that is the
subject of the claim.
(g) Proof that exporter filed a tax return
on or after October 1, 1990, and on or
before October 3, 2008.
(h) A statement that the exporter has
no knowledge of any other entity claiming
and/or receiving a credit or refund of the
tax paid on the exported coal.

2008–46 I.R.B.

SECTION 6. EFFECT OF
ADDITIONAL GUIDANCE
If additional guidance is issued under
Act section 114, taxpayers will be permitted to amend timely filed claims. If
the amendment occurs within the period
specified in such additional guidance, the
amended claim will be treated as a timely
filed claim.
SECTION 7. PAPERWORK
REDUCTION ACT
The collections of information contained in this announcement have 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
1545–2121.
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 4 and 5. This information is required to support payments related to the coal tax. The collections of information are required to obtain a tax benefit. The likely respondents are businesses.
The estimated total annual reporting
burden is 600 hours.
The estimated annual burden per respondent is 60 hours.
The estimated number of respondents is
100.
The estimated frequency of responses is
once.
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 26 U.S.C. 6103.
SECTION 8. DRAFTING
INFORMATION
The principal author of this announcement is Celia Gabrysh of the Office of
Associate Chief Counsel (Passthroughs &
Special Industries). For further information regarding this announcement, contact
Dennis Caranna at (601) 292–4747 (not a
toll-free call).

1162

Request for Information
Regarding Sections 101
Through 104 of the Genetic
Information Nondiscrimination
Act of 2008
Announcement 2008–107
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 54
DEPARTMENT OF LABOR
Employee Benefits Security
Administration
29 CFR Part 2590
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Centers for Medicare & Medicaid
Services
CMS–4137–NC
45 CFR Parts 144, 146, and 148
AGENCIES: Internal Revenue Service,
Department of the Treasury; Employee
Benefits Security Administration, Department of Labor; Centers for Medicare &
Medicaid Services, Department of Health
and Human Services.
ACTION: Request for Information.
SUMMARY: This document is a request
for comments regarding issues under sections 101 through 104 of the Genetic
Information Nondiscrimination Act of
2008 (GINA). The Departments of Labor,
Health and Human Services (HHS), and
the Treasury (collectively, the Departments) have received inquiries from the
public on a number of issues under these
provisions and are welcoming public comments in advance of future rulemaking
(REG–123829–08).
DATES: Comments must be submitted on
or before December 9, 2008.
ADDRESSES: Written comments may be
submitted to any of the addresses specified
below. Any comment that is submitted to
any Department will be shared with the
other Departments. Please do not submit
duplicates.
Department of Labor. Comments to the
Department of Labor by one of the following methods:

November 17, 2008