Federal Register / Vol. 69, No. 243 / Monday, December 20, 2004 / Rules and Regulations 75845

the scope of the engagement and the 

type and specificity of the advice sought 

by the client will be considered in 

determining whether a practitioner has 

failed to comply with this section. In the 

case of an opinion the practitioner 

knows or has reason to know will be 

used or referred to by a person other 

than the practitioner (or a person who 

is a member of, associated with, or 

employed by the practitioner’s firm) in 

promoting, marketing or recommending 

to one or more taxpayers a partnership 

or other entity, investment plan or 

arrangement a significant purpose of 

which is the avoidance or evasion of 

any tax imposed by the Internal 

Revenue Code, the determination of 

whether a practitioner has failed to 

comply with this section will be made 

on the basis of a heightened standard of 

care because of the greater risk caused 

by the practitioner’s lack of knowledge 

of the taxpayer’s particular 

circumstances. 

(b) Effective date. This section applies 

to written advice that is rendered after 

June 20, 2004.

§ 10.38 Establishment of advisory 

committees. 

(a) Advisory committees. To promote 

and maintain the public’s confidence in 

tax advisors, the Director of the Office 

of Professional Responsibility is 

authorized to establish one or more 

advisory committees composed of at 

least five individuals authorized to 

practice before the Internal Revenue 

Service. The Director should ensure that 

membership of an advisory committee is 

balanced among those who practice as 

attorneys, accountants, and enrolled 

agents. Under procedures prescribed by 

the Director, an advisory committee may 

review and make general 

recommendations regarding 

professional standards or best practices 

for tax advisors, including whether 

hypothetical conduct would give rise to 

a violation of §§ 10.35 or 10.36. 

(b) Effective date. This section applies 

after December 20, 2004.

■ Par. 4. 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 or 10.37. 

(b) Effective date. This section applies 

after June 20, 2005.

■ Par. 5. Section 10.93 is revised to read 

as follows:

§ 10.93 Effective date. 

Except as otherwise provided in each 

section and subject to § 10.91, Part 10 is 

applicable on July 26, 2002.

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. 04–27678 Filed 12–17–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[CGD08–04–040] 

RIN 1625–AA09 

Drawbridge Operation Regulation; 

Mississippi River, Iowa, and Illinois

AGENCY: Coast Guard, DHS.

ACTION: Final rule.

SUMMARY: The Coast Guard is changing 

the regulation governing the Clinton 

Railroad Drawbridge, across the Upper 

Mississippi River at Mile 518.0, at 

Clinton, Iowa. The drawbridge would 

open on signal if at least 24 hours 

advance notice is given from 7:30 a.m., 

on December 17, 2004, until 7:30 a.m. 

on March 1, 2005. This rule allows time 

for making upgrades to critical 

mechanical components and perform 

scheduled annual maintenance and 

repairs.

DATES: This rule is effective 7:30 a.m., 

December 17, 2004, until 7:30 a.m., 

March 1, 2005.

ADDRESSES: Comments and material 

received from the public, as well as 

documents indicated in this preamble as 

being available in the docket, are part of 

the docket [CGD08–04–040] and are 

available for inspection or copying at 

room 2.107f in the Robert A. Young 

Federal Building at Eighth Coast Guard 

District, between 8 a.m. and 4 p.m., 

Monday through Friday, except Federal 

holidays. Commander (obr), Eighth 

Coast Guard District, maintains the 

public docket for this rulemaking.

FOR FURTHER INFORMATION CONTACT: Mr. 

Roger K. Wiebusch, Bridge 

Administrator, (314) 539–3900, 

extension 2378.

SUPPLEMENTARY INFORMATION: 

Regulatory History 

On November 9, 2004, we published 

a notice of proposed rulemaking 

(NPRM) entitled Drawbridge Operation 

Regulation; Mississippi River, Iowa and 

Illinois in the Federal Register (69 FR 

64875). We received no comment letters 

on the proposed rule. No public meeting 

was requested, and none was held. 

Good Cause for Making Rule Effective 

in Less Than 30 Days 

Under 5 U.S.C. 553(d)(3), the Coast 

Guard finds that good cause exists for 

making this rule effective in less than 30 

days after publication in the Federal 

Register. This drawbridge requires 

upgrades to critical mechanical 

components and annual maintenance 

that necessitate it to remain in the 

closed-to-navigation position from 7:30 

a.m., December 17, 2004, until 7:30 

a.m., March 1, 2005. Navigation on the 

waterway consists primarily of 

commercial tows and recreational 

watercraft that will not be significantly 

impacted due to the reduced navigation 

in winter months and due to the fact 

that the drawbridge will open upon 24 

hours advanced notice. Thus, to keep 

the closure within the primary winter 

months this rule must go into effect by 

December 17, 2004. 

Background and Purpose 

On September 7, 2004, the Union 

Pacific Railroad Company, requested a 

temporary change to the operation of the 

Clinton Railroad Drawbridge across the 

Upper Mississippi River, Mile 518.0, at 

Clinton, Iowa to open on signal if at 

least 24 hour advance notice is given to 

facilitate critical bridge repair and 

annual maintenance. Advance notice 

may be given by calling the Clinton 

Yardmaster’s office at (563) 244–3204 at 

any time; or (563) 244–3269 weekdays 

between 7 a.m. and 3:30 p.m.; or Mr. 

Tomaz Gawronski, office (515) 263–

4536 or cell phone (515) 229–2993. 

The Clinton Railroad Drawbridge 

navigation span has a vertical clearance 

of 18.7 feet above normal pool in the 

closed to navigation position. 

Navigation on the waterway consists 

primarily of commercial tows and 

recreational watercraft and will not be 

significantly impacted due to the 

reduced navigation in winter months. 

Presently, the draw opens on signal for 

passage of river traffic. The Union 

Pacific Railroad Company requested the 

drawbridge be permitted to remain 

closed-to-navigation from 7:30 a.m., 

December 17, 2004, until 7:30 a.m., 

March 1, 2005, unless 24 hours advance 

notice is given of the need to open. 

75846 Federal Register / Vol. 69, No. 243 / Monday, December 20, 2004 / Rules and Regulations 

Winter conditions on the Upper 

Mississippi River coupled with the 

closure of Rock Island Railroad & 

Highway Drawbridge, mile 482.9, Upper 

Mississippi River, at Rock Island, 

Illinois will preclude any significant 

navigation demands for the drawspan 

opening. The Clinton Railroad 

Drawbridge, mile 518.0, Upper 

Mississippi River is located upstream 

from the Rock Island Railroad & 

Highway Drawbridge. Performing 

maintenance on the bridge during the 

winter, when the number of vessels 

likely to be impacted is minimal, is 

preferred to bridge closure or advance 

notification requirements during the 

navigation season. This temporary 

change to the drawbridge’s operation 

has been coordinated with the 

commercial waterway operators. 

Discussion of Comments and Changes 

The Coast Guard received no 

comment letters. No changes will be 

made to this final rule. 

Regulatory Evaluation 

This rule is not a ‘‘significant 

regulatory action’’ under section 3(f) of 

Executive Order 12866, Regulatory 

Planning and Review, and does not 

require an assessment of potential costs 

and benefits under section 6(a)(3) of that 

Order. The Office of Management and 

Budget has not reviewed it under that 

Order. It is not ‘‘significant’’ under the 

regulatory policies and procedures of 

the Department of Homeland Security 

(DHS).

The Coast Guard expects that this 

temporary change to operation of the 

Clinton Railroad Drawbridge will have 

minimal economic impact on 

commercial traffic operating on the 

Upper Mississippi River. This 

temporary change has been written in 

such a manner as to allow for minimal 

interruption of the drawbridge’s regular 

operation. 

Small Entities 

Under the Regulatory Flexibility Act 

(5 U.S.C. 601–612), we have considered 

whether this rule would have a 

significant economic impact on a 

substantial number of small entities. 

The term ‘‘small entities’’ comprises 

small businesses, not-for-profit 

organizations that are independently 

owned and operated and are not 

dominant in their fields, and 

governmental jurisdictions with 

populations of less than 50,000. 

The Coast Guard certifies under 5 

U.S.C. 605(b) that this rule would not 

have a significant economic impact on 

a substantial number of small entities. 

Assistance for Small Entities 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Public Law 104–

121), we offered to assist small entities 

in understanding the rule so that they 

could better evaluate its effects on them 

and participate in the rulemaking 

process. Small businesses may send 

comments on the actions of Federal 

employees who enforce or otherwise 

determine compliance with, Federal 

regulations to the Small Business and 

Agriculture Regulatory Enforcement 

Ombudsman and the Regional Small 

Business Regulatory Fairness Boards. 

The Ombudsman evaluates these 

actions annually and rates each agency’s 

responsiveness to small business. If you 

wish to comment on actions by 

employees of the Coast Guard, call 1–

800–REG–FAIR (1–800–734–3247). 

Collection of Information 

This rule calls for no new collection 

of information under the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501–

3520). 

Federalism 

A rule has implications for federalism 

under Executive Order 13132, 

Federalism, if it has a substantial direct 

effect on State or local governments and 

would either preempt State law or 

impose a substantial direct cost of 

compliance on them. We have analyzed 

this rule under that Order and have 

determined that it does not have 

implications for federalism. 

Unfunded Mandates Reform Act 

The Unfunded Mandates Reform Act 

of 1995 (2 U.S.C. 1531–1538) requires 

Federal agencies to assess the effects of 

their discretionary regulatory actions. In 

particular, the Act addresses actions 

that may result in the expenditure by a 

State, local, or tribal government, in the 

aggregate, or by the private sector of 

$100,000,000 or more in any one year. 

Though this rule will not result in such 

expenditure, we do discuss the effects of 

this rule elsewhere in this preamble. 

Taking of Private Property 

This rule will not affect a taking of 

private property or otherwise have 

taking implications under Executive 

Order 12630, Governmental Actions and 

Interference with Constitutionally 

Protected Property Rights. 

Civil Justice Reform 

This rule meets applicable standards 

in sections 3(a) and 3(b)(2) of Executive 

Order 12988, Civil Justice Reform, to 

minimize litigation, eliminate 

ambiguity, and reduce burden. 

Protection of Children 

We have analyzed this rule under 

Executive Order 13045, Protection of 

Children from Environmental Health 

Risks and Safety Risks. This rule is not 

an economically significant rule and 

does not create an environmental risk to 

health or risk to safety that may 

disproportionately affect children. 

Indian Tribal Governments

This rule does not have tribal 

implications under Executive Order 

13175, Consultation and Coordination 

with Indian Tribal Governments, 

because it does not have a substantial 

direct effect on one or more Indian 

tribes, on the relationship between the 

Federal Government and Indian tribes, 

or on the distribution of power and 

responsibilities between the Federal 

Government and Indian tribes. 

Energy Effects 

We have analyzed this rule under 

Executive Order 13211, Actions 

Concerning Regulations That 

Significantly Affect Energy Supply, 

Distribution, or Use. We have 

determined that it is not a ‘‘significant 

regulatory action’’ under that order 

because it is not a ‘‘significant 

regulatory action’’ under Executive 

Order 12866 and is not likely to have a 

significant adverse effect on the supply, 

distribution, or use of energy. The 

Administrator of the Office of 

Information and Regulatory Affairs has 

not designated it as a significant energy 

action. Therefore, it does not require a 

Statement of Energy Effects under 

Executive Order 13211. 

Technical Standards 

The National Technology Transfer 

and Advancement Act (NTTAA) (15 

U.S.C. 272 note) directs agencies to use 

voluntary consensus standards in their 

regulatory activities unless the agency 

provides Congress, through the Office of 

Management and Budget, with an 

explanation of why using these 

standards would be inconsistent with 

applicable law or otherwise impractical. 

Voluntary consensus standards are 

technical standards (e.g., specifications 

of materials, performance, design, or 

operation; test methods; sampling 

procedures; and related management 

systems practices) that are developed or 

adopted by voluntary consensus 

standards bodies. 

This rule does not use technical 

standards. Therefore, we did not 

consider the use of voluntary consensus 

standards. 

Federal Register / Vol. 69, No. 243 / Monday, December 20, 2004 / Rules and Regulations 75847

Environment 

We have analyzed this rule under 

Commandant Instruction M16475.1D, 

which guides the Coast Guard in 

complying with National Environmental 

Policy Act of 1969 (NEPA) (42 U.S.C. 

4321–4370f), and have concluded that 

there are no factors in this case that 

would limit the use of a categorical 

exclusion under section 2.B.2 of the 

instruction. Therefore, this rule is 

categorically excluded, under figure 2–

1, paragraph (32)(e) of the Instruction, 

from further environmental 

documentation. 

Paragraph (32)(e) excludes the 

promulgation of operating regulations or 

procedures for drawbridges from the 

environmental documentation 

requirements of the National 

Environmental Policy Act (NEPA). 

Since this regulation would alter the 

normal operating conditions of the 

drawbridge, it falls within this 

exclusion. A ‘‘Categorical exclusion 

Determination’’ is available in the 

docket for inspection or copying where 

indicated under ADDRESSES.

List of Subjects in 33 CFR Part 117

Bridges.

Regulations

■ For the reasons discussed in the 

preamble, the Coast Guard amends 33 

CFR part 117 as follows:

PART 117—DRAWBRIDGE 

OPERATION REGULATIONS

■ 1. The authority citation for part 117 

continues to read as follows:

Authority: 33 U.S.C. 499; Department of 

Homeland Security Delegation No. 0170.1; 33 

CFR 1.05–1(g); section 117.255 also issued 

under the authority of Pub. L. 102–587, 106 

Stat. 5039.

■ 2. From 7:30 a.m., December 17, 2004, 

until 7:30 a.m., March 1, 2005, in 

§ 117.671, add new paragraph (c) to read 

as follows:

§ 117.671 Upper Mississippi River.

* * * * *

(c) The Clinton Railroad Drawbridge, 

mile 518.0 Upper Mississippi River, at 

Clinton, Iowa, shall open on signal if at 

least 24 hours notice is given. Notice 

may be given by calling the Clinton 

Yardmaster’s office at (563) 244–3204 at 

any time; or (563) 244–3269 weekdays 

between 7 a.m. and 3:30 p.m.; or Mr. 

Tomaz Gawronski, office (515) 263–

4536 or cell phone (515) 229–2993.

Dated: December 10, 2004. 

R.F. Duncan, 

Rear Admiral, U.S. Coast Guard, Commander 

Eighth Coast Guard District.

[FR Doc. 04–27820 Filed 12–15–04; 3:56 pm] 

BILLING CODE 4910–15–P

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Parts 52 and 81 

[R03–OAR–2004–WV–0001; FRL–7850–6] 

Approval and Promulgation of Air 

Quality Implementation Plans; West 

Virginia; Withdrawal of Direct Final 

Rule

AGENCY: Environmental Protection 

Agency (EPA).

ACTION: Withdrawal of direct final rule.

SUMMARY: Due to an adverse comment, 

EPA is withdrawing the direct final rule 

to redesignate the City of Weirton PM10 

nonattainment area to attainment and 

approval of the maintenance plan. In the 

direct final rule published on October 

27, 2004 (69 FR 62591), we stated that 

if we received adverse comment by 

November 26, 2004, the rule would be 

withdrawn and not take effect. EPA 

subsequently received an adverse 

comment. EPA will address the 

comment received in a subsequent final 

action based upon the proposed action 

also published on October 27, 2004 (69 

FR 62637). EPA will not institute a 

second comment period on this action.

EFFECTIVE DATE: The direct final rule is 

withdrawn as of December 20, 2004.

FOR FURTHER INFORMATION CONTACT:

Linda Miller, (215) 814–2068, or by email at miller.linda@epa.gov.

List of Subjects 

40 CFR Part 52 

Environmental protection, Air 

pollution control, Incorporation by 

reference, Particulate matter, Reporting 

and recordkeeping requirements. 

40 CFR Part 81 

Air pollution control, National parks, 

Wilderness areas.

Dated: December 13, 2004. 

Donald S. Welsh, 

Regional Administrator, Region III.

Accordingly, the addition of § 52.2520 

(c)(60) and the amendment in § 81.349 

to the table for ‘‘West Virginia—PM10’’

revising the entry for Hancock and 

Brooke Counties (part): The City of 

Weirton are withdrawn as of December 

20, 2004.

[FR Doc. 04–27664 Filed 12–17–04; 8:45 am] 

BILLING CODE 6560–50–P

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 300 

[FRL–7848–7] 

National Oil and Hazardous Substance 

Pollution Contingency Plan; National 

Priorities List

AGENCY: Environmental Protection 

Agency.

ACTION: Direct final notice of partial 

deletion of the Uravan Superfund Site 

from the National Priorities List. 

SUMMARY: The Environmental Protection 

Agency (EPA) Region 8 is publishing a 

direct final notice of partial deletion of 

9.84 acres within the Uravan Superfund 

Site (Site), located in Montrose County, 

Colorado, from the National Priorities 

List (NPL). 

The NPL, promulgated pursuant to 

section 105 of the Comprehensive 

Environmental Response, 

Compensation, and Liability Act 

(CERCLA) of 1980, as amended, is 

appendix B of 40 CFR part 300, which 

is the National Oil and Hazardous 

Substances Pollution Contingency Plan 

(NCP). This direct final partial deletion 

is being published by EPA with the 

concurrence of the State of Colorado, 

through the Colorado Department of 

Public Health and the Environment 

because EPA has determined that all 

appropriate response actions, for the 

9.84 acres including two historic 

structures, under CERCLA have been 

completed and, therefore, further 

remedial action pursuant to CERCLA is 

not appropriate.

DATES: This direct final deletion will be 

effective February 18, 2005. If adverse 

comments are received by January 19, 

2005, EPA will publish a timely 

withdrawal of the direct final deletion 

in the Federal Register informing the 

public that the deletion will not take 

effect.

ADDRESSES: Comments may be mailed 

to: Rebecca Thomas, Remedial Project 

Manager (RPM), 8EPR–SR, 

thomas.rebecca@epa.gov, U.S. EPA, 

Region 8, 999 18th Street, Suite 300, 

Denver, Colorado 80202, (303) 312–6552 

or 1–800–227–8917, extension 6552. 

Information Repositories: 

Comprehensive information about the 

Site is available for viewing and copying 

at the Site information repository