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90 records · Page 5

Accomplishments and Year-End Performance Report; Wind Energy Program: Fiscal Year 2021

The National Wind Technology Center (NWTC), located at the U.S. Department of Energy's (DOE's) National Renewable Energy Laboratory (NREL) Flatirons Campus, has been a driving force in advancing wind energy technology research worldwide since its designation as a DOE national research center in 1992. Enabled by the Flatirons Campus's world-class facilities, scientists, engineers, analysts, and researchers are pushing the frontiers of science to pursue wind energy innovation. In Fiscal Year (FY) 2021, NREL continued to provide the technical expertise, research capabilities, and industry understanding to support DOE's ambitious climate action and research goals by advancing technology, addressing market and deployment barriers, and driving down costs with more efficient, reliable, and predictable wind energy systems. One of several highlights, NREL received an R&D 100 Special Recognition Award for its Thermoplastic Resin System for Wind Turbine Blades. This breakthrough in the wind turbine manufacturing process will enable the production of recyclable blades that are stronger, longer, and less expensive, while increasing energy capture, decreasing energy and transportation costs, and increasing blade reliability. In a year when the entire U.S. economy struggled to address workforce gaps, an NREL study compared wind industry needs, training programs, and hiring practices with perspectives from students and recent college graduates. Researchers hope that, by pinpointing areas of disconnect, the expectations of employers who have difficulty filling entry-level jobs can better align with the preparation of the potential applicants who find it hard to break into the field. The lab also made numerous new data and modeling resources available in FY 2021. Recent NREL releases include a modeling tool for predicting the power performance and structural loads of wind turbines within a wind farm (FAST.Farm), a computational framework for modeling golden eagle behavior near wind farms, and 20 years of offshore wind data. Updates were also made to the widely used Wind Plant Integrated Systems Design and Engineering Model (WISDEM), which couples engineering and cost models to examine system-level trade-offs. Now, bolstered by a renewed national commitment to tackle climate change and revitalize the U.S. economy through increased investment in clean energy - particularly in offshore wind energy - NREL stands poised to lead the way to a sustainable future that powers the United States with significant levels of reliable, low-cost, accessible wind energy. This report provides an overview of the achievements NREL made on behalf of DOE's Wind Energy Technologies Office (WETO) and other partners during FY 2021 (between Oct. 1, 2020, and Sept. 30, 2021).

Flatirons Campus↗

Biomass to Biochar: Maximizing the Carbon Value - Executive Summary

Converting biomass to biochar presents exciting opportunities to mitigate climate change, improve forest and soil health, decrease wildfire risk, bolster ecosystem services, and revitalize rural economies. Our expert panel examined how biomass is harvested, converted to biochar and applied and where operational changes and funding could significantly magnify biochar's contributions. To advance knowledge and efficacies, we found that a rigorous combination of coordinated long-term research, market research and development and enhancement of business support infrastructure that leads to collaborative policy development is essential. We also identified how barriers to five specific biochar technology sectors could be overcome and provide guidelines for effective funding.

agriculture↗

Powering the Blue Economy: Exploring Opportunities for Marine Renewable Energy in Maritime Markets

To spur economic growth and revitalize the ocean the U.S. Department of Energy’s (DOE’s) Water Power Technologies Offce (WPTO) launched the Powering the Blue Economy™ (PBE) initiative, which aims to foster long-term, sustainable growth of the blue economy by: • Protecting the ocean and understanding and leveraging its immense power • Learning the power needs of emerging coastal and maritime markets • Advancing marine renewable energy technologies. Remote and island communities, areas hit hard by natural disasters, and ocean researchers can also beneft from renewable energy found in the ocean.

Powering the blue economy, marine, marine energy↗

Use of Systems Engineering in Repurposing Coal-Fired Power Plants with Malta Pumped Thermal Energy Storage System

he electric sector across North America is facing a transition. Both economics and policy decisions have pointed towards a broad retirement of fossil assets across markets. Owners are facing the problem of how to evolve the base of the electric sector from fossil asset to greener alternative. Coal-fired power plants built the modern electricity grid. Their rotating machinery are the beating heart of the grid, providing essential resiliency and reliability services. Power plant retirements are disruptive to plant workforces and cause outsized impacts on surrounding communities. The transition from thermal power plants that use rotating machinery to generate electricity (e.g., coal- and gas-fired plants) to variable, inverter-based generation (e.g., solar and wind) is affecting the reliability of the electric grid. Grid operators and national regulators have issued warnings about known and anticipated risk. In 2021, Malta Inc. was awarded a Department of Energy (DOE) grant to study how to integrate a Malta 100MW Pumped Heat Energy Storage (PHES) system with a retiring coal-fired power plant to meet emissions requirements, retain plant workforces, preserve communities, and maintain grid reliability. This presentation provides a summary of this study, focusing on how systems engineering approach was used to arrive at a proposed design concept that met multiple objectives and requirements. There will be three main parts for this presentation. The first part of the presentation will focus on how different systems engineering was applied for this work. In particular, the following areas: stakeholder engagement, site selection process, developing requirements and use cases for the integrated system, defining the system and its boundary, coming up with different system architecture/option, performing a techno-economic analysis to compare the different options and down selection of the preferred option, will be discusses. For these areas, discussion on the decisions on how much breadth and depth to go into each area will be provided. These discussions provide good insights into how to apply systems engineering. The second part of the presentation will provide a deeper dive into the two recommended integration options that repurpose coal-fired power plants with Malta PHES system. The comparison of the two options and general guidance of how to choose an option will be provided. This is particularly useful for utilities who are facing coal-plant retirements. The two options will be compared based on its performance (such as power output, efficiency), complexity, and cost. The social impact on local communities of the two options will also be discussed. The final part of the presentation will discuss the impact that this work has had, including Malta Inc. being invited to the White House to discuss progress and outcomes of this work with the Interagency Working Group on Coal and Power Plant Communities and Economic Revitalization. In summary, this presentation aims to provide a showcase of how sy

25 ENERGY STORAGE↗

Wind Energy Accomplishments & Midyear Performance Report: Fiscal Year 2022

2022 marks 43 years of innovation through the National Wind Technology Center at the U.S. Department of Energy's (DOE's) National Renewable Energy Laboratory (NREL) Flatirons Campus. Scientists, engineers, analysts, and researchers continue to build on NREL's legacy of innovation at this world-class hub for wind energy technology research and development. Today, the nation's goals to tackle climate change and revitalize the U.S. economy through increased investment in clean energy - particularly in land-based, offshore, and distributed wind energy - are more ambitious than ever. From advancing wind energy science, technologies, and materials to demonstrating thought leadership on a worldwide scale, NREL's Wind Energy Program played a powerful role in maximizing the impact of wind energy in the first half of Fiscal Year (FY) 2022. NREL's technical expertise, research capabilities, and industry understanding continued to support DOE's efforts to champion clean energy, addressing market and deployment barriers and driving down costs with more efficient, reliable, and predictable wind energy systems. This report provides an overview of the achievements NREL made on behalf of DOE's Wind Energy Technologies Office (WETO) and other partners between October 1, 2021, and March 31, 2022.

accomplishments↗

Powering the Blue Economy: Foundational Research and Development

To spur economic growth and revitalize the ocean, the U.S. Department of Energy's (DOE's) Water Power Technologies Office (WPTO) launched the Powering the Blue Economy™ (PBE) initiative, which aims to foster long-term, sustainable growth of the blue economy by protecting the ocean and understanding and leveraging its immense power, learning the power needs of emerging coastal and maritime markets, and advancing marine renewable energy technologies.

marine energy↗

Advanced Materials and Manufacturing Technologies Office

The Advanced Materials and Manufacturing Technologies Office (AMMTO) researches, develops, and demonstrates next-generation materials and manufacturing technologies needed to increase U.S. industrial competitiveness and to advance economy-wide decarbonization. AMMTO supports the national plan to revitalize American manufacturing, secure critical supply chains, and develop diverse innovation ecosystems leading to new manufacturing jobs and increased economic strength and security of the nation. AMMTO provides planning, management, and direction necessary for a balanced program of research, development, demonstration, technical assistance, and workforce development to support domestic manufacturing that is critical to achieving a clean, decarbonized economy.

Next Generation materials and processes, secure an↗

Results of Initial Alloy 617 High Temperature Crack Growth Testing

Crack propagation data can provide valuable insights when performing a safety evaluation for a component. Alloy 617 is qualified in Section III, Division 5 of the American Society of Mechanical Engineers (ASME) Boiler and Pressure Vessel Code (BPVC) for elevated-temperature nuclear service up to 950°C. Little is known, however, about subcritical crack-growth phenomena in Alloy 617. Previous crack-growth studies of Alloy 617 did not investigate temperatures across the range which is currently qualified in Section III, Division 5. High-temperature crack-growth testing in air and in reactor-grade helium can provide data for establishing the crack-growth correlations in support of an ASME BPVC Section XI high-temperature flaw evaluation Code Case. Idaho National Laboratory (INL) has previously performed crack-growth testing, but the equipment requires revitalization. This report provides the status of crack-growth testing in Alloy 617 at INL.

22 GENERAL STUDIES OF NUCLEAR REACTORS↗

Controlled Environment Agriculture - Farming and Food Access for Healthy Diets

Fruits and vegetables are critical for a healthy diet and USDA guidelines recommend increasing fruit and vegetable consumption for almost all Americans. However, most food system lifecycle assessments do not capture the importance of these food groups in the food system. Moreover, long supply chains and limited access to fresh produce are particularly prevalent in disadvantaged neighborhoods. Many of these communities are food deserts or food swamps characterized by a lack of full-scale groceries, and a prevalence of convenience stores and fast-food restaurants. Stocking of fresh produce is difficult and often unprofitable for small stores. Convenience stores are usually space-limited, unable to achieve economies-of-scale in purchasing and have difficulty managing the short shelf-life of fresh produce. Controlled-Environment (CE) farming, including greenhouses and fully indoor vertical farms, have the potential to address persistent food access issues for disadvantaged communities. CE farming offers several potential advantages for food desert and food swamp neighborhoods, including shorter or non-existent transport distances and fewer middlemen, which could reduce costs. CE farming can be integrated into existing buildings at virtually any scale, providing local jobs and revitalization of community hubs such as shopping malls, or larger-scale farms located in close-in warehouse or industrial areas. Rainwater harvesting and recovery of nutrients from wastewater could further improve food system resilience and circularity. Geospatial modeling of CE farming in case study cities of various sizes and densities will help to quantify the benefits of CE farming. Geospatial modeling can help to answer questions such as whether sufficient collection area is available for rainwater harvesting for a CE farm, and what size of farm would be required to serve the community living within walking distance of the farm. This paper reports on progress in geospatial modeling of CE farming integration into several case study cities.

controlled environment agriculture↗

MEASUR Up: Identifying opportunities in a facility

The commercial and industrial sectors account for nearly half of the total U.S. energy consumption. To help these sectors reduce their energy intensity, the U.S. Department of Energy (DOE) designed the Better Buildings, Better Plants Initiative. Through this initiative, more than 900 industrial, commercial, public and residential organizations commit to long-term sustainability goals and share their proven energy efficiency strategies, which inspire others to tap into the continued potential for energy efficiency. Collectively, these organizations have saved 2.5 quadrillion BTUs of energy, equivalent to US$15.3 billion, and 155 million metric tons of carbon dioxide. Within the initiative, the Better Plants side of the program focuses specifically on the industrial sector. More than 270 industrial partners have taken advantage of the unique selection of resources offered including workforce development programs, information sharing, peer-to-peer networking, diagnostic tool loans and software tools. One of the most powerful tools off ered is a revitalization of the legacy DOE software tools used by industry for decades. These have been transformed into a new, free, opensource software tool suite: MEASUR (Manufacturing Energy Assessment Software for Utility Reduction)

Armstrong, Kristina↗

Sorbent system for removing ammonia and organic compounds from a gaseous environment

A first process and sorbent for removing ammonia from a gaseous environment, the sorbent comprised of graphene oxide having supported thereon at least one compound selected from metal salts, metal oxides and acids, each of which is capable of adsorbing ammonia. A second process and sorbent system for removing ammonia and a volatile organic compound from a gaseous environment; the sorbent system comprised of two graphene-based materials: (a) the aforementioned graphene oxide, and (b) a nitrogen and oxygen-functionalized graphene. The sorbents are regenerable under a pressure gradient with little or no application of heat. The processes are operable through multiple adsorption-desorption cycles and are applicable to purifying and revitalizing air contaminated with ammonia and organic compounds as may be found in spacesuits, aerospace cabins, underwater vehicles, and other confined-entry environments.

Junaedi, Christian↗

BIM Interoperability Tool for Improving IFC-based Model Data Exchange Between Architectural Design and Structural Analysis for Linear Piping Components

There is a growing need in the AEC industry for the digitalization of model-based data exchange in BIM workflows. However, users continue to face difficulties exchanging data between BIM-based computer-aided design (CAD) and computer-aided engineering (CAE) software, even with the open, non-proprietary data exchange format called Industry Foundation Classes (IFC). Proposed solutions in academic research focus primarily on building systems, with comparatively little attention to piping models. Therefore, this paper introduces an interoperability tool for enabling piping model data exchange between architectural and structural analysis domains. The tool is tested using a piping model created in Autodesk Revit and shows marked improvement for IFC-based CAD-to-CAE interoperability over existing practice.

97 MATHEMATICS AND COMPUTING↗

Competing Interests and Creating Value - Balancing Durable and Enforceable Institutional Controls with Beneficial Reuse - 20320

US DOE LM has various real property interests at the 100 sites within its current portfolio, with an anticipated total of 127 sites within the next 5 years. Each site has its own narrative with respect to the real property assets. Since the regulatory time frame for long-term surveillance and maintenance activities at some sites can be in perpetuity, durable and effective instruments and documentation are necessary to support LM's unique mission as a federal land manager and steward. More than half of the sites currently in LM's inventory do not allow unrestricted use, and institutional controls (ICs) are required to limit human and environmental exposures to residual contamination. LM's Asset Management program balances protection of human health and the environment with a goal of optimizing its land portfolio through mitigation of risk, limiting liability, and creating value, whether tangible or intangible, in these types of assets. The IC layering strategy utilizes multiple types, restrictions, and legal authorities to protect human health and the environment. This layering strategy influences the transition of these properties into LM's portfolio to assess potential beneficial reuses. The LM's beneficial reuse program aims to repurpose former contaminated sites to restore the environment, protect the public health, revitalize communities, and spur economic growth. LM strives to create value in a perceived valueless asset and reevaluates and revisits the potential opportunities for these sites as long-term surveillance and maintenance activities are performed and objectives are achieved. Beneficial reuse also promotes protectiveness by ensuring activities are compatible with long-term maintenance and protection of public health and the environment as well as ensuring activities are environmentally sound by retaining good stewardship of natural resources. LM has recently revised both the Institutional Control Program Guidance and its Beneficial Reuse Management Plan to integrate the issues of land use with ICs, creating value in these impaired assets. This paper presents the following topics: (1) a general overview of LM's IC and beneficial reuse programs; (2) the unique aspects of each of these programs as a result of the multiple regulatory requirements and programs that affect LM sites; (3) case studies of LM sites to show examples of how LM created value while complying with the ICs and layering strategies; and (4) the most common challenges to beneficial reuses at LM sites and potential options for value creation in impaired assets. (authors)

12 MANAGEMENT OF RADIOACTIVE AND NON-RADIOACTIVE W↗

Middlesex South FUSRAP Site: Collaboration Towards Beneficial Reuse - 20338

The US Department of Energy (DOE) Office of Legacy Management (LM) manages DoE's post-closure responsibilities and ensures the future protection of human health and the environment with respect to sites that have no continuing DOE mission after undergoing remediation. LM's beneficial reuse program promotes the LM strategic goal to sustainably manage and optimize use of public lands. The beneficial reuse program aims to repurpose former contaminated sites to restore the environment, protect the public health, revitalize communities, and spur economic growth. Benefits from the reuse of a site may increase the local tax base, facilitate job growth, utilize existing infrastructure, and enhance or protect natural resources. Beneficial reuse also promotes protectiveness by ensuring activities are compatible with long-term maintenance and protection of public health and the environment, as well as by retaining good stewardship of natural resources. LM actively participates in promoting the economic development vision of the surrounding communities by collaborating with local communities to promote regional or municipal initiatives. The Borough of Middlesex, New Jersey, has prepared the Lincoln Boulevard Redevelopment Plan, which will reinvent a once-viable downtown and enhance the quality of life for the community. The Middlesex South, New Jersey, Formerly Utilized Sites Remedial Action Program (FUSRAP) site lies within the boundaries of this redevelopment area. In support of this development plan, the Borough is interested in acquiring the site for its Department of Public Works and to increase street access in the future commercial district to be built near adjacent properties. The opportunity to put the FUSRAP site into productive use aligns with LM's mission and strategic goals. In support of beneficial reuse activities, DOE can dispose of excess real property using several mechanisms. The two disposal options applicable to the Middlesex south site include (1) utilizing the US General Services Administration (GSA) or (2) using the Title 10 Code of Federal Regulations Section 770, 'Transfer of Real Property at Defense Nuclear Facilities for Economic Development' (known as a '770 transfer') process. Using the 770 transfer requires economic development as the primary driver, and a specific redevelopment proposal must be submitted. If there is no interest in specific economic development, the GSA option becomes the default mechanism for disposal of the property. In the case of the Middlesex south site, the 770 transfer process is being utilized and the Borough has submitted its economic development proposal to LM. Although LM is encouraged by the opportunity to put the site into productive use, the Middlesex south site is currently on the US Environmental Protection Agency (EPA) National Priorities List and remediation is being performed by the US Army Corp of Engineers (USACE) under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA). Consequently, any property transfer must meet the requirements under CERCLA Section 120(h), 'Property Transferred by Federal Agencies.' As the groundwater remedy will not be in place for several years, approval would be required from the US EPA administrator and the governor of the state of New Jersey to perform an early transfer of the site (before all response actions have been completed). The time frame for these approvals to occur under the normal process conflicts with the proposed redevelopment schedule; therefore, various options for expedited sale, transfer, or lease of portions of the site to the Borough were evaluated. The subsequent decision on a mutually beneficial path forward was the result of a collaborative effort between LM, USACE, the Borough and its redevelopment team, EPA, and the New Jersey Department of Environmental Protection. (authors)

12 MANAGEMENT OF RADIOACTIVE AND NON-RADIOACTIVE W↗

Infrastructure and DFLAW Support at Hanford - 20443

Manhattan Project era infrastructure systems are degrading at an accelerated pace across the Department of Energy's (DOE) Environmental Management complex. Revitalizing, rejuvenating and right-sizing these systems to ensure reliability for ongoing cleanup missions is a major focus at the 580-square- mile Hanford Site in southeast Washington State. The push to complete construction, commissioning, startup, and operation of facilities and systems in the Direct-Feed Low-Activity Waste (DFLAW) program at Hanford by 2023 requires considerable coordination among site contractors and a significant investment in infrastructure. The passage of time also poses a challenge. It has been about 75 years since facilities were first operated at the site, and approximately 40 years of plutonium production created a legacy of unidentified active and abandoned underground obstacles and waste sites that must be avoided when building and upgrading the infrastructure. Converting infrastructure systems originally built to support plutonium production from the 1940's to the 1980's and upgrading those systems to optimize technology is an ever-changing balance of funding profiles, available resources and execution strategies. The DOE Richland Operations Office (RL) has long recognized the need for increased investment in Hanford Site infrastructure to support the future processing of approximately 56 million gallons of waste currently stored in large underground tanks. When DFLAW is fully operational, safe and reliable infrastructure systems will be needed to ensure continuity of operations around the clock, 365 days a year. These include roadways, water, power, sewer, information technology systems and facilities. To ensure the readiness of Hanford's infrastructure to support treating tank waste in the next three years, 15 projects were identified with a combined value of $133.8 million. Through calendar year 2019, 7 infrastructure projects have been substantially completed and the remaining 8 projects, with a remaining value of $103.8 million, are scheduled to be completed by December 2023. RL and its site services/infrastructure contractor, Mission Support Alliance (MSA), regularly evaluate the needs of the DFLAW program and other Hanford Site missions to ensure the highest priority systems are addressed. In addition to a fast-approaching deadline for round-the-clock treatment operations, RL and MSA face another significant infrastructure challenge. As cleanup is being completed in a 220-square-mile area called the River Corridor, most of the cleanup operations going forward will occur in a 20-square-mile area in the center of the Hanford Site, known as the Central Plateau. Infrastructure systems are becoming more congested in an already overcrowded area. This paper/presentation will outline some of the challenges Hanford faces while executing infrastructure reliability projects. (authors)

12 MANAGEMENT OF RADIOACTIVE AND NON-RADIOACTIVE W↗

Electrolyzer Supply Chain Readiness Level (SCRL)

The U.S. Department of Energy's (DOE's) Office of Manufacturing and Energy Supply Chains (MESC) is revitalizing the U.S. manufacturing base with over $20 billion of direct investment in manufacturing capacity, industrial decarbonization, and workforce development. This work will provide guidance to MESC and other government organizations as to which supply chain components to invest in to reduce material vulnerability for hydrogen electrolyzers as part of the Modeling, Mapping, and Analysis (MMAC) Consortium.

AEC↗

Improving and Automating Building Model Data Exchange

There are many instances throughout a project’s lifecycle where there arises a need for quick and accurate risk assessment of building designs. For example, an unexpected design change during construction may necessitate structural engineers to perform a seismic risk assessment on analytical models of the updated building design using high fidelity structural analysis software, such as ANSYS or Abaqus. However, the efficiency of such workflows often depends upon the interoperability of architectural design software and structural analysis software. When the quality of this interoperability is lacking or even non-existent, the efficiency of virtual engineering workflows is hampered, which increases project costs. A McGraw Hill industry survey of professional users of Building Information Modeling (BIM) technologies found that there is high demand for BIM interoperability for structural analysis, but that the value/difficulty ratio is currently too low for practical use. There have been efforts by the academic community to facilitate model data exchange between the architectural design and structural analysis domains, but such solutions have not been widely adopted by industry, face technical challenges, and oftentimes are limited in applicability for users of various BIM software. Therefore, INL is developing capabilities to improve, automate, and generalize model data exchange between architectural BIM software (e.g., Revit) and structural analysis software (e.g., SAP2000, ANSYS). The goal is to help expedite and automate as much of the pre-processing step for creating analytical models in finite element analysis software as reasonably as possible. Such a "BIM-to-FEA" conversion tool should provide direct benefit to end-users through accuracy, automation, quick turn-around, and wide applicability. To generalize the application of this BIM-to-FEA conversion tool and increase its useability among the many different commercial BIM software currently used by industry, the program is being developed with the concept of openBIM. OpenBIM is the application of non-proprietary, open data standards that allow for BIM model data exchange in a format that is accessible, retainable, and useable for all users. The most widely used open, non-proprietary data exchange format for BIM is the Industry Foundation Classes (IFC) schema. IFC is developed by buildingSMART international and is ISO certified (ISO 16739-1:2018). The BIM-to-FEA conversion tool is being developed for compatibility with typical commercial building designs of steel framed structures. The tool is currently capable of importing architectural BIM data of framed building structures, recognizing and extracting the aspects of the model that are required for structural analysis, adjusting the connectivity of frame members, and finally exporting to an analytical model stored in the IFC format. The exported IFC analytical model can then be imported into various openBIM compliant software, such as SAP2000. Such capabilities have already been tested on commercial software, as shown above, and continue to be improved. Work is underway to test the conversion on various commercial BIM software, develop a user-friendly interface, incorporate the program into the broader DeepLynx data warehouse project being developed by INL, and to eventually open-source the tool for the benefit of the community. Future development of the tool envisions the ability for efficient iterative risk assessment of generative building designs, all within a workflow utilizing open-source tools. One such open-source tool will be MOOSE, an advanced finite element analysis tool developed at INL. The conversion tool will also branch out from typical commercial building designs and will aim to incorporate nuclear construction. The aim will be to convert both structural and non-structural components of nuclear facilities, such as curved concrete containment structures and piping systems, respectively.

97 MATHEMATICS AND COMPUTING↗

Energy Communities IWG Site Review Tool

The Energy Communities IWG's new Site Review Tool is a resource for manufacturers and investors interested in developing or expanding clean energy supply chain projects in energy communities and nationwide. The interactive map provides access to publicly available information on brownfields, facilities, nearby infrastructure, and community attributes, including federal incentives. The site review tool empowers community leaders and developers to promote investment into communities and encourages users to learn and explore the diverse range of investment options. This tool can be useful for applicants to identify relevant information about their project that is requested in DOE grant and tax credit submissions, including 48C energy community status and whether a project is located in a disadvantaged community. More information on this tool can be found at: https://energycommunities.gov/iwg-site-review-tool/ Disclaimer: This mapping tool may not be relied upon by taxpayers to substantiate a tax return position or for determining whether certain penalties apply and will not be used by the IRS for examination purposes. The mapping tool does not reflect the application of the law to a specific taxpayer's situation, and the applicable Internal Revenue Code provisions ultimately control.

48C↗