5940 Federal Register / Vol. 69, No. 26 / Monday, February 9, 2004 / Proposed Rules 

per airplane to accomplish the proposed 

inspection, and that the average labor 

rate is $65 per work hour. Based on 

these figures, the cost impact of the 

proposed inspection on U.S. operators is 

estimated to be $585, or $65 per 

airplane. 

The FAA estimates that it would take 

approximately 2 work hours per 

airplane to accomplish the proposed 

replacement. Required parts would cost 

approximately $478 per airplane. Based 

on that figure, the cost impact of the 

proposed replacement on U.S. operators 

is estimated to be a maximum of $5,472, 

or $608 per airplane. 

The cost impact figure discussed 

above is based on assumptions that no 

operator has yet accomplished any of 

the proposed requirements of this AD 

action, and that no operator would 

accomplish those actions in the future if 

this proposed AD were not adopted. The 

cost impact figures discussed in AD 

rulemaking actions represent only the 

time necessary to perform the specific 

actions actually required by the AD. 

These figures typically do not include 

incidental costs, such as the time 

required to gain access and close up, 

planning time, or time necessitated by 

other administrative actions. 

The manufacturer would cover the 

cost of replacement parts and of labor 

associated with this proposed AD, 

subject to warranty conditions. As a 

result, the costs attributable to the 

proposed AD may be less than stated 

above. 

Regulatory Impact 

The regulations proposed herein 

would not have a substantial direct 

effect on the States, on the relationship 

between the national government and 

the States, or on the distribution of 

power and responsibilities among the 

various levels of government. Therefore, 

it is determined that this proposal 

would not have federalism implications 

under Executive Order 13132. 

For the reasons discussed above, I 

certify that this proposed regulation (1) 

is not a ‘‘significant regulatory action’’

under Executive Order 12866; (2) is not 

a ‘‘significant rule’’ under the DOT 

Regulatory Policies and Procedures (44 

FR 11034, February 26, 1979); and (3) if 

promulgated, will not have a significant 

economic impact, positive or negative, 

on a substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. A copy of the draft 

regulatory evaluation prepared for this 

action is contained in the Rules Docket. 

A copy of it may be obtained by 

contacting the Rules Docket at the 

location provided under the caption 

ADDRESSES.

List of Subjects in 14 CFR Part 39

Air transportation, Aircraft, Aviation 

safety, Safety.

The Proposed Amendment 

Accordingly, pursuant to the 

authority delegated to me by the 

Administrator, the Federal Aviation 

Administration proposes to amend part 

39 of the Federal Aviation Regulations 

(14 CFR part 39) as follows:

PART 39—AIRWORTHINESS 

DIRECTIVES 

1. The authority citation for part 39 

continues to read as follows:

Authority: 49 U.S.C. 106(g), 40113, 44701.

§ 39.13 [Amended] 

2. Section 39.13 is amended by 

adding the following new airworthiness 

directive:

Boeing: Docket 2001–NM–182–AD.

Applicability: Model 757–200 series 

airplanes, as listed in Boeing Special 

Attention Service Bulletin 757–52–0077, 

dated February 15, 2001, and Model 757–300 

series airplanes, as listed in Boeing Special 

Attention Service Bulletin 757–52–0078, 

dated February 15, 2001; certificated in any 

category. 

Compliance: Required as indicated, unless 

accomplished previously. 

To prevent failure of the adjuster rod in the 

passenger door guide arm assembly, which 

could prevent the door from opening or 

closing during normal or emergency 

operations, resulting in inability to evacuate 

the crew and passengers in an emergency, 

accomplish the following: 

Service Bulletin References 

(a) The term ‘‘service bulletin,’’ as used in 

this AD, means the Accomplishment 

Instructions of the following service 

bulletins, as applicable: 

(1) For Model 757–200 airplanes: Boeing 

Special Attention Service Bulletin 757–52–

0077, dated February 15, 2001; and 

(2) For Model 757–300 airplanes: Boeing 

Special Attention Service Bulletin 757–52–

0078, dated February 15, 2001. 

Inspection of Part Mark 

(b) Within 18 months of the effective date 

of this AD: Inspect the part mark on the guide 

arm assembly of the number 1 left passenger 

door, in accordance with the applicable 

service bulletin. 

Follow-on Actions 

(c) If the inspection of the part mark 

required by paragraph (b) of this AD reveals 

the name of a supplier, prior to further flight, 

accomplish the action specified in paragraph 

(c)(1) or (c)(2) of this AD, as applicable. 

(1) If the part mark of supplier CDSL is 

found on the guide arm assembly, then 

replace the adjuster rod of the guide arm 

assembly per Figure 2 of the applicable 

service bulletin. 

(2) If the part mark of a supplier other than 

CDSL is found on the guide arm assembly, 

then the adjuster rod is satisfactory, and no 

further action is required by this paragraph. 

(d) If no part mark is found during the 

inspection required by paragraph (b) of this 

AD, prior to further flight accomplish the 

action specified in either paragraph (d)(1) or 

(d)(2) of this AD. 

(1) Replace the adjuster rod of the guide 

arm assembly per Figure 2 of the applicable 

service bulletin. 

(2) Test the hardness of the adjuster rod of 

the guide arm assembly per Figure 3 of the 

applicable service bulletin. 

(i) If the hardness of the adjuster rod is less 

than 44 HRC (Rockwell C Hardness scale), 

then install a new adjuster rod per Figure 2 

of the applicable service bulletin. 

(ii) If the hardness of the adjuster rod is 

greater than 44 HRC, then the adjuster rod is 

satisfactory, and no further action is required 

by this paragraph. 

Parts Installation 

(e) As of the effective date of this AD, no 

person may install on any airplane an 

adjuster rod in any passenger door guide arm 

assembly which has either no part mark on 

the guide arm assembly or has the part mark 

of supplier CDSL. 

Alternative Methods of Compliance 

(f) In accordance with 14 CFR 39.19, the 

Manager, Seattle Aircraft Certification Office 

(ACO), FAA, is authorized to approve 

alternative methods of compliance for this 

AD.

Issued in Renton, Washington, on February 

3, 2004. 

Ali Bahrami, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service.

[FR Doc. 04–2680 Filed 2–6–04; 8:45 am] 

BILLING CODE 4910–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

26 CFR Part 1

[REG–167217–03] 

RIN 1545–BD03

Electronic Filing of Duplicate Forms 

5472

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Notice of proposed rulemaking, 

notice of proposed rulemaking by crossreference to temporary regulations, and 

notice of public hearing. 

SUMMARY: In the Rules and Regulations 

section of this issue of the Federal 

Register, the IRS is issuing temporary 

regulations providing that a Form 5472 

that is timely filed electronically is 

treated as satisfying the requirement 

timely to file a duplicate Form 5472 

with the Internal Revenue Service 

Federal Register / Vol. 69, No. 26 / Monday, February 9, 2004 / Proposed Rules 5941

Center in Philadelphia, Pennsylvania. 

This action is necessary to clarify how 

the duplicate filing requirements for 

Form 5472 apply when a reporting 

corporation electronically files its 

income tax return (including any 

attachments such as Form 5472). This 

document affects corporations subject to 

the reporting requirements in sections 

6038A and 6038C that file Form 5472 

electronically. The text of those 

temporary regulations also serves as the 

text of these proposed regulations. This 

document also provides notice of a 

public hearing on these proposed 

regulations.

DATES: Written or electronic comments 

must be received by May 10, 2004. 

Outlines of topics to be discussed at the 

public hearing scheduled for May 27, 

2004, must be received by May 6, 2004.

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–167217–03), room 

5203, Internal Revenue Service, POB 

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–167217–03), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC. Alternatively, 

taxpayers may submit electronic 

comments directly to the IRS Internet 

site at www.irs.gov/regs. The public 

hearing will be held in the IRS 

Auditorium, Internal Revenue Building, 

1111 Constitution Avenue, NW., 

Washington, DC.

FOR FURTHER INFORMATION CONTACT:

Concerning the proposed regulations, 

Edward Barret, (202) 435–5265; 

concerning submissions and the 

hearing, Robin Jones, (202) 622–7180 

(not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

The temporary regulations in the 

Rules and Regulations section of this 

issue of the Federal Register amend 26 

CFR part 1. To clarify how the duplicate 

filing requirements for Form 5472 apply 

when a reporting corporation 

electronically files its income tax return 

(including any attachments such as 

Form 5472), the temporary regulations 

amend § 1.6038A–2(d) to provide that a 

Form 5472 that is timely filed 

electronically is treated as satisfying the 

requirement timely to file a duplicate 

Form 5472 with the Internal Revenue 

Service Center in Philadelphia, 

Pennsylvania. The text of the temporary 

regulations also serves as the text of 

these proposed regulations. The 

preamble to the temporary regulations 

explains the temporary regulations and 

these proposed regulations. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations, and because these 

regulations do not impose a collection 

of information on small entities, the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply. Pursuant to 

section 7805(f) of the Internal Revenue 

Code, this notice of proposed 

rulemaking will be submitted to the 

Chief Counsel for Advocacy of the Small 

Business Administration for comment 

on its impact on small businesses. 

Comments and Public Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written (a signed original and eight (8) 

copies) or electronic comments that are 

submitted timely to the IRS. The IRS 

and Treasury Department request 

comments on the clarity of the proposed 

rules and how they can be made easier 

to understand. All comments will be 

available for public inspection and 

copying. 

A public hearing has been scheduled 

for May 27, 2004, in the IRS 

Auditorium, Internal Revenue Building, 

1111 Constitution Avenue, NW., 

Washington, DC. Due to building 

security procedures, visitors must enter 

at the Constitution Avenue entrance. In 

addition, all visitors must present photo 

identification to enter the building. 

Because of access restrictions, visitors 

will not be admitted beyond the 

immediate entrance area more than 30 

minutes before the hearing starts. For 

information about having your name on 

the building access list to attend the 

hearing, see the FOR FURTHER

INFORMATION CONTACT section of this 

preamble. 

The rules of 26 CFR 601.601(a)(3) 

apply to the hearing. Persons who wish 

to present oral comments must submit 

written or electronic comments by May 

10, 2004, and an outline of the topics to 

be discussed and the time to be devoted 

to each topic (a signed original and eight 

(8) copies) by May 6, 2004. A period of 

10 minutes will be allotted to each 

person for making comments. 

An agenda showing the scheduling of 

the speakers will be prepared after the 

deadline for receiving outlines has 

passed. Copies of the agenda will be 

available free of charge at the hearing. 

Drafting Information 

The principal author of these 

proposed regulations is Edward Barret, 

Office of the Associate Chief Counsel 

(International). However, other 

personnel from the IRS and Treasury 

Department participated in their 

development.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and 

recordkeeping requirements.

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows:

PART 1—INCOME TAXES 

Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 1.6038A–1 is amended 

by revising paragraph (n)(2) to read as 

follows:

§ 1.6038A–1 General requirements and 

definitions.

* * * * *

(n) * * * (1) * * *

(2) Section 1.6038A–2. Section 

1.6038A–2 (relating to the requirement 

to file Form 5472) generally applies for 

taxable years beginning after July 10, 

1989. However, § 1.6038A–2 as it 

applies to reporting corporations whose 

sole trade or business in the United 

States is a banking, financing, or similar 

business as defined § 1.864–4(c)(5)(i) 

applies for taxable years beginning after 

December 10, 1990. The final sentence 

of § 1.6038A–2(d) applies for taxable 

years ending on or after January 1, 2003. 

For taxable years ending prior to 

January 1, 2003, see § 1.6038A–2(d) in 

effect prior to January 1, 2003 (see 26 

CFR part 1 revised as of April 1, 2002).

* * * * *

Par. 3. Section 1.6038A–2 is amended 

by revising paragraph (d) to read as 

follows:

§ 1.6038A–2 Requirement of return.

* * * * *

(d) [The text of the proposed 

amendment to § 1.6038A–2(d) is the 

same as the text for § 1.6038A–2T(d) 

5942 Federal Register / Vol. 69, No. 26 / Monday, February 9, 2004 / Proposed Rules 

published elsewhere in this issue of the 

Federal Register.]

* * * * *

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement.

[FR Doc. 04–2644 Filed 2–6–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation 

and Enforcement 

30 CFR Part 943 

[TX–052–FOR] 

Texas Regulatory Program

AGENCY: Office of Surface Mining 

Reclamation and Enforcement, Interior.

ACTION: Proposed rule; public comment 

period and opportunity for public 

hearing on proposed amendment. 

SUMMARY: We, the Office of Surface 

Mining Reclamation and Enforcement 

(OSM), are announcing receipt of a 

proposed amendment to the Texas 

regulatory program (Texas program) 

under the Surface Mining Control and 

Reclamation Act of 1977 (SMCRA or the 

Act). Texas proposes to add a new 

policy document to its program that 

describes mine permit implementation 

actions that would not, in the opinion 

of the Railroad Commission of Texas 

(Commission), be considered permit 

revisions and are, therefore, not subject 

to Commission review and approval. 

Texas intends to revise its program to 

improve operational efficiency. 

This document gives the times and 

locations that the Texas program and 

proposed amendment to that program 

are available for your inspection, the 

comment period during which you may 

submit written comments on the 

amendment, and the procedures that we 

will follow for the public hearing, if one 

is requested.

DATES: We will accept written 

comments on this amendment until 4 

p.m., c.s.t., March 10, 2004. If requested, 

we will hold a public hearing on the 

amendment on March 5, 2004. We will 

accept requests to speak at a hearing 

until 4 p.m., c.s.t. on February 24, 2004.

ADDRESSES: You should mail or hand 

deliver written comments and requests 

to speak at the hearing to Michael C. 

Wolfrom, Director, Tulsa Field Office, at 

the address listed below. 

You may review copies of the Texas 

program, this amendment, a listing of 

any scheduled public hearings, and all 

written comments received in response 

to this document at the addresses listed 

below during normal business hours, 

Monday through Friday, excluding 

holidays. You may receive one free copy 

of the amendment by contacting OSM’s 

Tulsa Field Office.

Michael C. Wolfrom, Director, Tulsa 

Field Office, Office of Surface Mining 

Reclamation and Enforcement, 5100 

East Skelly Drive, Suite 470, Tulsa, 

Oklahoma 74135–6547, Telephone: 

(918) 581–6430, Internet address: 

mwolfrom@osmre.gov.

Surface Mining and Reclamation 

Division, Railroad Commission of 

Texas, 1701 North Congress Avenue, 

Capitol Station, P.O. Box 12967, 

Austin, Texas 78711–2967, Telephone 

(512) 463–6900.

FOR FURTHER INFORMATION CONTACT:

Michael C. Wolfrom, Director, Tulsa 

Field Office. Telephone: (918) 581–

6430. Internet address: 

mwolfrom@osmre.gov.

SUPPLEMENTARY INFORMATION:

I. Background on the Texas Program 

II. Description of the Proposed Amendment 

III. Public Comment Procedures 

IV. Procedural Determinations

I. Background on the Texas Program 

Section 503(a) of the Act permits a 

State to assume primacy for the 

regulation of surface coal mining and 

reclamation operations on non-Federal 

and non-Indian lands within its borders 

by demonstrating that its program 

includes, among other things, ‘‘a State 

law which provides for the regulation of 

surface coal mining and reclamation 

operations in accordance with the 

requirements of this Act * * *; and 

rules and regulations consistent with 

regulations issued by the Secretary 

pursuant to this Act.’’ See 30 U.S.C. 

1253(a)(1) and (7). On the basis of these 

criteria, the Secretary of the Interior 

conditionally approved the Texas 

program effective February 16, 1980. 

You can find background information 

on the Texas program, including the 

Secretary’s findings, the disposition of 

comments, and the conditions of 

approval of the Texas program in the 

February 27, 1980, Federal Register (45 

FR 12998). You can also find later 

actions concerning the Texas program 

and program amendments at 30 CFR 

943.10, 943.15 and 943.16.

II. Description of the Proposed 

Amendment 

By letter dated December 23, 2003 

(Administrative Record No. TX–657), 

Texas sent us an amendment to its 

program under SMCRA (30 U.S.C. 1201 

et seq.). Texas sent the amendment at its 

own initiative. Below is a summary of 

the changes proposed by Texas. The full 

text of the program amendment is 

available for you to read at the locations 

listed above under ADDRESSES.

Texas proposes to add a new policy 

document to its program that describes 

mine permit implementation actions 

that would not, in the opinion of the 

Commission, be considered permit 

revisions and are, therefore, not subject 

to Commission review and approval. If 

approved, the implementation of this 

policy will impact the way current mine 

permit applications are prepared and 

how revisions are processed. 

III. Public Comment Procedures 

Under the provisions of 30 CFR 

732.17(h), we are seeking your 

comments on whether the amendment 

satisfies the applicable program 

approval criteria of 30 CFR 732.15. If we 

approve the amendment, it will become 

part of the State program. 

Written Comments 

Send your written or electronic 

comments to OSM at the address given 

above. Your written comments should 

be specific, pertain only to the issues 

proposed in this rulemaking, and 

include explanations in support of your 

recommendations. We will not consider 

or respond to your comments when 

developing the final rule if they are 

received after the close of the comment 

period (see DATES). We will make every 

attempt to log all comments into the 

administrative record, but comments 

delivered to an address other than the 

Tulsa Field Office may not be logged in. 

Electronic Comments 

Please submit Internet comments as 

an ASCII or Word file avoiding the use 

of special characters and any form of 

encryption. Please also include ‘‘Attn: 

TX–052-FOR’’ and your name and 

return address in your Internet message. 

If you do not receive a confirmation that 

we have received your Internet message, 

contact the Tulsa Field Office at (918) 

581–6430. 

Availability of Comments 

We will make comments, including 

names and addresses of respondents, 

available for public review during 

normal business hours. We will not 

consider anonymous comments. If 

individual respondents request 

confidentiality, we will honor their 

request to the extent allowable by law. 

Individual respondents who wish to 

withhold their name or address from 

public review, except for the city or 

town, must state this prominently at the 

beginning of their comments. We will