2852 Federal Register / Vol. 76, No. 11 / Tuesday, January 18, 2011 / Proposed Rules 

(3) Before using any approved AMOC, 

notify your appropriate principal inspector, 

or lacking a principal inspector, the manager 

of the local flight standards district office/ 

certificate holding district office. 

Issued in Renton, Washington, on January 

10, 2011. 

Ali Bahrami, 

Manager, Transport Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. 2011–879 Filed 1–14–11; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 31 

[REG–146097–09] 

RIN 1545–BJ01 

Guidance on Reporting Interest Paid to 

Nonresident Aliens; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to a notice of 

proposed rulemaking and notice of 

public hearing. 

SUMMARY: This document contains 

corrections to a notice of proposed 

rulemaking and notice of public hearing 

(REG–146097–09) that was published in 

the Federal Register on Friday, January 

7, 2011 (76 FR 1105) providing guidance 

on the reporting requirements for 

interest on deposits maintained at U.S. 

offices of certain financial institutions 

and paid to nonresident alien 

individuals. 

FOR FURTHER INFORMATION CONTACT: 

Kathryn Holman, (202) 622–3840 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The correction notice that is the 

subject of this document is under 

sections 6049 and 3406 of the Internal 

Revenue Code. 

Need for Correction 

As published, the notice of proposed 

rulemaking and notice of public hearing 

(REG–146097–09) contain errors that 

may prove to be misleading and are in 

need of clarification. 

Correction of Publication 

Accordingly, the publication of the 

notice of proposed rulemaking and 

notice of public hearing (REG–146097– 

09), which was the subject of FR Doc. 

2011–82, is corrected as follows: 

1. On page 1105, column 3, in the 

preamble, under the caption DATES:, 

fourth line, the language ‘‘public hearing 

scheduled for April 28,’’ is corrected to 

read ‘‘public hearing scheduled for April 

27,’’. 

2. On page 1107, column 2, in the 

preamble, under the paragraph heading 

‘‘Comments and Public Hearing’’, fourth 

paragraph of the column, second line, 

the language ‘‘for April 28, 2011, 

beginning at 10 a.m.’’ is corrected to 

read ‘‘for April 27, 2011, beginning at 10 

a.m.’’. 

LaNita Van Dyke, 

Branch Chief, Publications and Regulations, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2011–829 Filed 1–14–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–131151–10] 

RIN 1545–BJ89 

Rewards and Awards for Information 

Relating to Violations of Internal 

Revenue Laws 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document contains a 

proposed regulation relating to the 

payment of rewards under section 

7623(a) of the Internal Revenue Code 

and awards under section 7623(b). The 

guidance is necessary to clarify the 

definition of proceeds of amounts 

collected and collected proceeds under 

section 7623. This regulation provides 

needed guidance to the general public 

as well as officers and employees of the 

IRS who review claims under section 

7623. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by April 18, 2011. 

ADDRESSES: Send submissions to 

CC:PA:LPD:PR (REG–131151–10), Room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered Monday through 

Friday between the hours of 8 a.m. and 

4 p.m. to CC:PA:LPD:PR (REG–131151– 

10), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically, via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS—REG– 

131151–10). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulation, 

Kirsten N. Witter, at (202) 927–0900; 

concerning submissions of comments 

and requests for a public hearing, 

Richard A. Hurst at 

Richard.A.Hurst@irscounsel.treas.gov, 

or (202) 622–7180 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provision 

Section 7623(a) provides the Secretary 

with the authority to pay such sums as 

he deems necessary from proceeds of 

amounts collected based on information 

provided to the Secretary when the 

information relates to the detection of 

underpayments of tax or the detection 

and bringing to trial and punishment 

persons guilty of violating the internal 

revenue laws or conniving at the same. 

Section 7623(b) provides the Secretary 

with the authority to pay awards to 

individuals if the Secretary proceeds 

with an administrative or judicial action 

described in section 7623(a) that results 

in collected proceeds based on 

information provided by the 

individuals. Section 301.7623–1(a) 

currently provides that proceeds of 

amounts (other than interest) collected 

by reason of the information provided 

include both amounts collected because 

of the information provided and 

amounts collected prior to receipt of the 

information if the information leads to 

the denial of a claim for refund that 

otherwise would have been paid. 63 FR 

44777. 

Section 301.7623–1(a) was 

promulgated prior to amendments of 

section 7623 as part of the Tax Relief 

and Health Care Act of 2006, division A, 

section 406, Public Law 109–432, 120 

Stat. 2958. The amendments designated 

the existing section 7623 as section 

7623(a). As originally enacted, section 

7623 provided that rewards shall be 

paid ‘‘from the proceeds of amounts 

(other than interest) collected by reason 

of the information provided z5 * * * 

’’ The 2006 amendments to section 7623 

struck the ‘‘other than interest’’ 

language. The amendments also added 

section 7623(b), which provides that in 

certain cases individuals shall receive 

an award of at least 15% but not more 

than 30% of the collected proceeds 

resulting from the action with which the 

Secretary proceeded based on 

information brought to the attention of 

the Secretary by the individual. The 

2006 amendments to section 7623 also 

created the IRS Whistleblower Office, 

which is responsible for administering a 

whistleblower program within the IRS. 

WReier-Aviles on DSKDVH8Z91PROD with PROPOSALS-1