[Federal Register Volume 75, Number 69 (Monday, April 12, 2010)]
[Notices]
[Page 18572]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-8188]


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DEPARTMENT OF THE TREASURY

 Internal Revenue Service


Facility Control Numbers

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of planned use of Facility Control Numbers.

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SUMMARY: The IRS has developed and is publishing in this issue of the 
Federal Register, Facility Control Numbers to communicate to the motor 
fuel industry, renewable fuel industry and other interested parties 
such as state excise taxing authorities, the motor fuel terminal 
facilities that meet the definitions of Internal Revenue Code (Code) 
section 4081 or renewable fuel production facilities that meet the 
definitions of Code sections 40A and 6426 and the related regulations.

FOR FURTHER INFORMATION CONTACT: If you have any questions regarding 
the approved facilities or the listing, you may contact: Facility 
Control Number Coordinator Naomi Bancroft at (701) 772-9676 ext 234 or 
Michael Solomon at (302) 286-1557 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: The IRS intends to use the facility numbers 
in excise fuel information reporting systems and to coordinate dyed 
fuel compliance activities. The IRS encourages States to adopt and use 
the numbers for motor fuel information reporting where appropriate. 
This list is published under the authority of Code section 6103(k)(7).

What is a Facility Control Number (FCN)?

    A FCN is a number that identifies the physical location where the 
IRS has interest in transactions that may be reportable and that 
designate a location within the motor fuel distribution system, or the 
bulk transfer/terminal system or renewable fuel production. Facilities 
include refineries (RCN), approved terminals (TCN), biodiesel 
production facilities (BCN), or ethanol production facilities (ECN).
    A taxable fuel registrant (Letter of Registration for Tax Free 
Transactions with a suffix code -S-) will be issued a TCN or RCN for 
each approved terminal or refinery physical location that a registrant 
in good standing operates. A renewable fuel registrant (Letter of 
Registration for Tax Free Transactions with a suffix code -AB-, -NB- or 
-CB-) will be issued a BCN for each biodiesel production physical 
location that a registrant in good standing operates. A renewable fuel 
registrant (Letter of Registration for Tax Free Transactions with a 
suffix code -AF-) will be issued a ECN for each ethanol production 
physical location that the that a registrant in good standing operates. 
A taxable fuel registrant in good standing having both an approved 
terminal and refinery operating at the same physical location will be 
issued both a TCN and either a RCN, BCN or ECN, depending on the fuel 
produced.
    Each taxable fuel registrant issued a TCN, BCN or ECN will have a 
monthly ExSTARS filing requirement. The FCN list is available at http://www.irs.gov/excise.

What is an approved Terminal?

    Approved motor fuel terminals, as defined by Code section 4081 and 
the related regulations, receive taxable fuel via a pipeline, ship, or 
barge, deliver taxable fuel across a rack or other non-bulk delivery 
system and are operated by a terminal operator who is properly 
registered in good standing with the IRS. Only those taxpayers, who are 
registered with the IRS on registration for Tax-Free Transactions--Form 
637 (637 Registration) with a suffix code of ``S'' may operate an 
approved terminal. Each TCN identifies a unique physical location in 
the bulk transport/delivery system and is independent of the registered 
operator. The TCN for a physical location will not change even if the 
owner/operator changes.

What is an approved renewable fuel production facility?

    Approved renewable fuel production facilities are facilities that 
produce methyl esters in the case of biodiesel and denatured alcohol in 
the case of ethanol and are operated by a 637 registrant in good 
standing. Renewable fuel registrants (those having Letter of 
Registration for Tax Free Transactions with a suffix code -AB-, -NB- or 
-CB-) will be issued a BCN for each biodiesel production physical 
location. A renewable fuel registrant (Letter of Registration for Tax 
Free Transactions with a suffix code -AF-) will be issued an ECN for 
each ethanol production physical location that the registrant operates

When does a Facility Operator need to notify the IRS of Changes?

    A facility operator must notify the IRS for any of the following 
changes:
     Facility ownership change of greater than 50 percent or 
operator changes; or
     New facility is opened; or
     Facility ceases operation.

How should notification be made?

    Notify the IRS ExSTARS Help Desk of the change by faxing the IRS 
TCN Coordinator, Naomi Bancroft at (701) 772-9207 or calling (701) 772-
9676 ext. 234.
    Changes to the facility status or other information will be 
published by the Excise Program Office on the IRS Web site http://www.irs.gov/businesses/small/article/0,,id=99517,00.html. Notification 
is required in order to retain approved status of the facility and 637 
Registration. Failure to notify IRS of changes may lead to suspension 
or revocation of the approved status of the facility or 637 
Registration of the facility operator and impose penalties under IRC 
Sec.  6719. Changes or suspensions of approved status will be published 
as needed.

John H. Imhoff, Jr.,
National Director, Specialty Taxes.
[FR Doc. 2010-8188 Filed 4-9-10; 8:45 am]
BILLING CODE 4830-01-P