Taxpayers for Common Sense (TCS) appreciates the opportunity to comment on the Bureau of Land Management’s (BLM) proposed rule regarding royalties charged on oil and gas lost from onshore federal and Indian leases. TCS is an independent, nonpartisan budget watchdog that has been working on behalf of the nation’s taxpayers since 1995. Over our 30-year history, TCS has advocated for responsible natural resource management of federal lands and waters to ensure taxpayers receive a fair return for the resources we own and do not shoulder the costs and liabilities of industry operations.