Taxpayers for Common Sense (TCS) appreciates the opportunity to comment on the Office of Natural Resources Revenue (ONRR) proposed rule “Federal Oil, Gas, and Coal Amendments” that would modify how federal oil, gas, and coal are valued for royalty purposes. Since 1995, TCS has served as a nonpartisan budget watchdog dedicated to ensuring that federal resources are managed responsibly and that taxpayers receive a fair return on public assets. This includes oil, gas, coal, hardrock minerals, wind, solar, and timber. Revenues collected from resource development represent an important source of income for the federal government and must be collected, managed, and accounted for in a fair and accurate manner.