Federal Register / Vol. 69, No. 243 / Monday, December 20, 2004 / Proposed Rules 75891

which may relate to future events, and 

to determine which facts are relevant. 

The written advice must identify and 

consider all facts that the practitioner 

determines to be relevant.

(ii) The practitioner must not base the 

written advice on any unreasonable 

factual assumptions (including 

assumptions as to future events). An 

unreasonable factual assumption 

includes a factual assumption that the 

practitioner knows or should know is 

incorrect or incomplete. A factual 

assumption includes reliance on a 

projection, financial forecast or 

appraisal. It is unreasonable for a 

practitioner to rely on a projection, 

financial forecast or appraisal if the 

practitioner knows or should know that 

the projection, financial forecast or 

appraisal is incorrect or incomplete or 

was prepared by a person lacking the 

skills or qualifications necessary to 

prepare such projection, financial 

forecast or appraisal. The written advice 

must identify in a separate section all 

factual assumptions relied upon by the 

practitioner. 

(iii) The practitioner must not base 

the written advice on any unreasonable 

factual representations, statements or 

findings of any person. An unreasonable 

factual representation includes a factual 

representation that the practitioner 

knows or should know is incorrect or 

incomplete. The written advice must 

identify in a separate section all factual 

representations, statements or findings 

relied upon by the practitioner. 

(iv) If the facts required to be 

identified and considered under this 

paragraph (b)(1) are set forth in a tax 

certificate or other similar document 

that is included in the transcript of 

proceedings and the analysis required 

by paragraphs (b)(2) and (b)(3) of this 

section is set forth in a separate 

document, the practitioner may 

incorporate the facts required to be 

identified or considered in the separate 

document by reference to the tax 

certificate or other document. 

(2) Relate law to facts. (i) The written 

advice must relate the applicable law 

(including potentially applicable 

judicial doctrines) to the relevant facts. 

(ii) The practitioner must not assume 

the favorable resolution of any 

significant Federal tax issue except as 

provided in paragraph (d) of this 

section, or otherwise base an opinion on 

any unreasonable legal assumptions, 

representations, or conclusions. 

(iii) The written advice must not 

contain internally inconsistent legal 

analysis or conclusions. 

(3) Evaluation of significant Federal 

tax issues—(i) In general. The written 

advice must consider all significant 

Federal tax issues that are relevant to 

the overall conclusion provided in the 

State or local bond opinion with respect 

to the application of section 103 of the 

Internal Revenue Code, section 55 of the 

Internal Revenue Code, section 265(b)(3) 

of the Internal Revenue Code, or section 

1397E of the Internal Revenue Code, or 

any combination thereof, except as 

provided in paragraph (d) of this 

section. 

(ii) Conclusion as to each significant 

Federal tax issue. The written advice 

must provide the practitioner’s 

conclusion as to the likelihood that a 

taxpayer will prevail on the merits with 

respect to each significant Federal tax 

issue considered in the written advice. 

The written advice must describe the 

reasons for the conclusions, including 

the facts and analysis supporting the 

conclusions. 

(iii) Evaluation based on chances of 

success on the merits. In evaluating the 

significant Federal tax issue(s) 

addressed in the written advice, the 

practitioner must not take into account 

the possibility that a tax return will not 

be audited, that an issue will not be 

raised on audit, or that an issue will be 

resolved through settlement if raised. 

(c) Bond offering materials. The term 

bond offering materials means any 

written materials delivered to a 

purchaser of a State or local bond in 

connection with the issuance of the 

bond in a public or private offering, 

including an official statement (if one is 

prepared). 

(d) Competence to provide opinion; 

reliance on opinions of others. (1) The 

practitioner must be knowledgeable in 

all of the aspects of Federal tax law 

relevant to the opinion being rendered, 

except that the practitioner may rely on 

the opinion of another practitioner with 

respect to one or more Federal tax issues 

unless the practitioner knows or should 

know that the opinion of the other 

practitioner should not be relied on. If 

a practitioner relies on the opinion of 

another practitioner regarding a 

significant Federal tax issue, the relying 

practitioner must identify the other 

opinion and set forth in the written 

advice the conclusions reached in the 

other opinion. 

(2) The practitioner must be satisfied 

that the combined analysis of the 

opinions, taken as a whole satisfy the 

requirements of this section. 

(e) Effective date. This section applies 

to State or local bond opinions that are 

rendered on a date that is on or after 120 

days after publication of the final 

regulations in the Federal Register. 

Par. 6. Section 10.52 is revised to read 

as follows:

§ 10.52 Violation of regulations. 

(a) Prohibited conduct. A practitioner 

may be censured, suspended or 

disbarred from practice before the 

Internal Revenue Service for any of the 

following: 

(1) Willfully violating any of the 

regulations (other than § 10.33) 

contained in this part; or 

(2) Recklessly or through gross 

incompetence (within the meaning of 

§ 10.51(l)) violating §§ 10.34, 10.35, 

10.36, 10.37 or 10.39. 

(b) Effective date. This section is 

applicable 120 days after publication of 

the final regulations in the Federal 

Register.

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement, Internal Revenue Service. 

Approved: December 8, 2004. 

Arnold I. Havens, 

General Counsel, Department of the Treasury.

[FR Doc. 04–27679 Filed 12–17–04; 8:45 am] 

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 300 

[FRL–7848–6] 

National Oil and Hazardous Substance 

Pollution Contingency Plan National 

Priorities List

AGENCY: Environmental Protection 

Agency.

ACTION: Notice of intent to partially 

delete 9.84 acres within the Uravan 

Superfund Site from the National 

Priorities List. 

SUMMARY: The Environmental Protection 

Agency (EPA) Region 8 is issuing a 

notice of intent to partially delete 9.84 

acres within the Uravan Superfund Site 

located in Montrose County, Colorado, 

from the National Priorities List (NPL) 

and requests public comment on this 

notice of intent. The NPL, promulgated 

pursuant to section 105 of the 

Comprehensive Environmental 

Response, Compensation, and Liability 

Act (CERCLA) of 1980, as amended, is 

found at Appendix B of 40 CFR part 300 

which is the National Oil and 

Hazardous Substances Pollution 

Contingency Plan (NCP). The EPA and 

the State of Colorado, through the 

Colorado Department of Public Health 

and Environment, have determined that 

all appropriate response actions under 

CERCLA, other than operation and 

maintenance and five-year reviews, 

have been completed for the 9.84 acres 

including two historic structures. 

75892 Federal Register / Vol. 69, No. 243 / Monday, December 20, 2004 / Proposed Rules 

However, this deletion does not 

preclude future actions under 

Superfund. 

In the ‘‘Rules and Regulations’’

section of today’s Federal Register, we 

are publishing a direct final notice of 

partial deletion of the Uravan 

Superfund Site without prior notice of 

intent to delete because we view this as 

a noncontroversial revision and 

anticipate no adverse comment. We 

have explained our reasons for this 

partial deletion in the preamble to the 

direct final deletion. If we receive no 

adverse comment(s) on this notice of 

intent to partially delete or the direct 

final notice of partial deletion, we will 

not take further action on this notice of 

intent to delete. If we receive adverse 

comment(s), we will withdraw the 

direct final notice of partial deletion and 

it will not take effect. We will, as 

appropriate, address all public 

comments in a subsequent final deletion 

notice based on this notice of intent to 

partially delete. We will not institute a 

second comment period on this notice 

of intent to partially delete. Any parties 

interested in commenting must do so at 

this time. For additional information, 

see the direct final notice of deletion 

which is located in the rules section of 

this Federal Register.

DATES: Comments concerning this Site 

must be received by January 19, 2005.

ADDRESSES: Written comments should 

be addressed to: Rob Henneke, 

Community Involvement Coordinator, 

U.S. EPA (8OC–PI), 999 18th Street, 

Suite 300, Denver, Colorado, USA 

80202, (henneke.rob@epa.gov), (303) 

312–6734, or toll free 1–800–227–8917, 

extension 6734.

FOR FURTHER INFORMATION CONTACT:

Rebecca Thomas, Remedial Project 

Manager, U.S. EPA (8ERP–SR), 999 18th 

Street, Suite 300, Denver, Colorado, 

USA 80202 (thomas.rebecca@epa.gov), 

(303) 312–6552, or toll free 1–800–227–

8917, extension 6552.

SUPPLEMENTARY INFORMATION: For 

additional information, see the Direct 

Final Notice of Deletion which is 

located in the rules section of this 

Federal Register. 

Information Repository: A repository 

has been established to provide detailed 

information concerning this decision at 

the following address: U.S. EPA Region 

8 Records Center, 999 18th Street, Suite 

300, Denver, Colorado, USA 80202, 

(303) 312–6473. Hours: M–F, 8:30 a.m. 

to 4:30 p.m.

List of Subjects in 40 CFR Part 300 

Environmental Protection, Air 

pollution control, Chemicals, Hazardous 

waste, Hazardous substances, 

Intergovernmental relations, Penalties, 

Reporting and recordkeeping 

requirements, Superfund, Water 

pollution control, Water supply.

Authority: 33 U.S.C. 1321(c)(2); 42 U.S.C. 

9601–9657; E.O. 12777, 56 FR 54757, 3 CFR, 

1991 Comp., p. 351; E.O. 12580, 52 FR 2923; 

3 CFR, 1987 Comp., p. 193.

Dated: December 6, 2004. 

Max Dodson, 

Acting Regional Administrator, Region 8.

[FR Doc. 04–27550 Filed 12–17–04; 8:45 am] 

BILLING CODE 6560–50–P

DEPARTMENT OF THE INTERIOR

Fish and Wildlife Service 

50 CFR Part 21 

RIN 1018–AT63 

Migratory Bird Permits; Determination 

That the State of Connecticut Meets 

Federal Falconry Standards

AGENCY: Fish and Wildlife Service, 

Interior.

ACTION: Proposed rule.

SUMMARY: We propose to add the State 

of Connecticut to the list of States 

whose falconry laws meet or exceed 

Federal falconry standards. We have 

reviewed the Connecticut falconry 

regulations and have determined that 

they are in compliance with the 

regulations governing falconry. This 

action will enable citizens to apply for 

Federal and State falconry permits and 

to practice falconry in Connecticut.

DATES: We must receive comments on 

this proposed rule no later than January 

19, 2005.

ADDRESSES: You may submit comments, 

identified by RIN 1018–AT63, by any of 

the following methods: 

• Federal eRulemaking Portal: http://

www.regulations.gov. Follow the 

instructions for submitting comments. 

• Agency Web Site: http://

migratorybirds.fws.gov. Follow the links 

to submit a comment. 

• E-mail: connfalconryregs@fws.gov.

• Fax: 703–358–2217. 

• Mail: Chief, Division of Migratory 

Bird Management, U.S. Fish and 

Wildlife Service, 4401 North Fairfax 

Drive, Mail Stop MBSP–4107, 

Arlington, Virginia 22203–1610. You 

may inspect comments during normal 

business hours at the same address. 

• Hand Delivery/Courier: Division of 

Migratory Bird Management, U.S. Fish 

and Wildlife Service, 4501 North Fairfax 

Drive, Room 4091, Arlington, Virginia 

22203–1610. 

Instructions: All submissions received 

must include Regulatory Information 

Number (RIN) 1018–AT63 at the 

beginning. All comments received, 

including any personal information 

provided, will be available for public 

inspection at the above (‘‘Hand 

Delivery/Courier’’) address. For detailed 

instructions on submitting comments 

and additional information on the 

rulemaking process, see the ‘‘Public 

Participation’’ heading in the 

SUPPLEMENTARY INFORMATION section of 

this document.

FOR FURTHER INFORMATION CONTACT:

Brian Millsap, Chief, Division of 

Migratory Bird Management, U.S. Fish 

and Wildlife Service, 703–358–1714; Dr. 

George Allen, Wildlife Biologist, 703–

358–1825; or Diane Pence, Regional 

Migratory Bird Coordinator, Hadley, 

Massachusetts, 413–253–8577.

SUPPLEMENTARY INFORMATION: 

Background 

The Fish and Wildlife Service is the 

Federal agency with the primary 

responsibility for managing migratory 

birds. Our authority is based on the 

Migratory Bird Treaty Act (MBTA) (16 

U.S.C. 703 et seq.), which implements 

conventions with Great Britain (for 

Canada), Mexico, Japan, and the Soviet 

Union (Russia). Raptors (birds of prey) 

are afforded Federal protection by the 

1972 amendment to the Convention for 

the Protection of Migratory Birds and 

Game Animals, February 7, 1936, 

United States—Mexico, as amended; the 

Convention between the United States 

and Japan for the Protection of 

Migratory Birds in Danger of Extinction 

and Their Environment, September 19, 

1974; and the Convention Between the 

United States of America and the Union 

of Soviet Socialist Republics (Russia) 

Concerning the Conservation of 

Migratory Birds and Their Environment, 

November 26, 1976. 

The taking and possession of raptors 

for falconry are strictly prohibited 

except as permitted under regulations 

implementing the MBTA. Raptors also 

may be protected by State regulations. 

Regulations governing the issuance of 

permits for migratory birds are 

authorized by the MBTA and 

subsequent regulations. They are in title 

50, Code of Federal Regulations, parts 

10, 13, 21, and (for eagle falconry) 22. 

Regulations in 50 CFR part 21 provide 

for review and approval of State 

falconry laws by the Fish and Wildlife 

Service. A list of States whose falconry 

laws are approved by the Service is 

found in 50 CFR 21.29(k). The practice 

of falconry is authorized in those States. 

As provided in 50 CFR 21.29(a) and (c), 

the Director has reviewed certified 

copies of the falconry regulations