49248 Federal Register / Vol. 78, No. 156 / Tuesday, August 13, 2013 / Proposed Rules 

request for a reconsideration is not a 

qualifying election under § 1.6015–2 or 

1.6015–3, or a request under § 1.6015– 

4, for purposes of § 1.6015–1(h)(5). Any 

reconsideration of a final administrative 

determination by the IRS, and any 

notice or letter issued to the requesting 

spouse as a result of the reconsideration 

(such as Letter 4277C, Letter 5186C, 

Letter 5187C, or Letter 5188C), is not the 

IRS’s final determination for purposes of 

section 6015(e) and is not subject to 

review by the Tax Court under section 

6015(e) or § 1.6015–7. 

(3) Examples. The following examples 

illustrate the rules of this paragraph (c): 

Example 1. In January 2008, W became a 

limited partner in partnership P, and in 

February 2009, she started her own business 

from which she earned $100,000 of gross 

income for the taxable year 2009. H and W 

filed a joint Federal income tax return for 

2009, on which they claimed $20,000 in 

losses from the investment in P, and they 

omitted W’s self-employment tax. In March 

2011, the IRS commenced an examination 

under the provisions of the Code for TEFRA 

partnership proceedings and sent H and W a 

notice of the proceeding under section 

6223(a)(1). In September 2011, the IRS 

opened an examination of H and W’s 2009 

joint return regarding the omitted selfemployment tax. In 2012, H decides to 

pursue relief under section 6015. H may file 

a request for relief as to liability for selfemployment tax because he has received a 

notification of an examination informing him 

of potential liability. A request for relief 

regarding the TEFRA partnership proceeding, 

however, is premature under paragraph (b)(6) 

of this section. H must wait until the IRS 

sends him a notice of computational 

adjustment or assesses any liability resulting 

from the TEFRA partnership proceeding 

before he may file a request for relief from 

that liability. An assessment of tax in the 

TEFRA partnership proceeding would be 

separate from an assessment for the selfemployment tax. Therefore, a subsequent 

request from H for relief from any liability 

resulting from the TEFRA partnership 

proceeding will not be precluded under this 

paragraph (c) by a previous request that H 

filed for relief from self-employment tax 

liability. 

Example 2. On October 21, 2009, H filed 

a Form 8857 requesting relief under 

§§ 1.6015–2, 1.6015–3, and 1.6015–4 for an 

assessed deficiency relating to his joint 

income tax return for tax year 2004. On 

August 11, 2010, the IRS issued a final 

administrative determination denying H 

relief from the liability for tax year 2004. 

Under section 6015(e), H had until November 

9, 2010, to file a petition to the Tax Court to 

challenge the denial of relief. H did not 

timely file a petition. On October 3, 2011, H 

submitted information with respect to his 

claim for relief for tax year 2004 that he did 

not previously provide. The IRS considered 

the new information pursuant to its 

established reconsideration process in IRM 

25.15.17 (Rev. 03/08/2013) and informed H 

on January 25, 2012, via Letter 4277C that he 

was still not entitled to relief under any 

subsection of section 6015. Letter 4277C is 

not a final administrative determination and 

did not confer any new rights for H to file 

a petition to the Tax Court to challenge the 

final administrative determination issued on 

August 11, 2010, or the denial of relief from 

the IRS’s reconsideration. 

■ Par 6. Section 1.6015–9 is revised to 

read as follows: 

§ 1.6015–9 Effective/applicability date. 

(a) In general. Except as provided in 

paragraph (b) of this section, §§ 1.6015– 

0 through 1.6015–9 are applicable for all 

elections under § 1.6015–2 or 1.6015–3 

or any requests for relief under 

§ 1.6015–4 filed on or after July 18, 

2002. 

(b) Except for the rules for 

determining the timeliness of an 

election under § 1.6015–2 or 1.6015–3, 

or a request for equitable relief under 

§ 1.6015–4 in paragraphs (b)(1) and 

(b)(2) of § 1.6015–5, § 1.6015–5 is 

applicable to any election under 

§ 1.6015–2 or 1.6015–3, or to any 

request for equitable relief under 

§ 1.6015–4, filed on or after the date of 

publication of the Treasury decision 

adopting these rules as final regulations 

in the Federal Register. The rules for 

determining the timeliness of an 

election under § 1.6015–2 or 1.6015–3, 

or a request for equitable relief under 

§ 1.6015–4 in paragraphs (b)(1) and 

(b)(2) of § 1.6015–5 are applicable to any 

election under § 1.6015–2 or 1.6015–3, 

or to any request for equitable relief 

under § 1.6015–4, filed on or after July 

25, 2011 (the date that Notice 2011–70, 

2011–32 IRB 135, was issued to the 

public). 

Beth Tucker, 

Deputy Commissioner for Operations 

Support. 

[FR Doc. 2013–19502 Filed 8–12–13; 8:45 am] 

BILLING CODE 4830–01–P 

ARCHITECTURAL AND 

TRANSPORTATION BARRIERS 

COMPLIANCE BOARD 

36 CFR Part 1196 

[Docket No. ATBCB–2013–0003] 

RIN 3014–AA11 

Passenger Vessels Accessibility 

Guidelines 

AGENCY: Architectural and 

Transportation Barriers Compliance 

Board. 

ACTION: Notice of proposed rulemaking; 

extension of comment period. 

SUMMARY: The Architectural and 

Transportation Barriers Compliance 

Board (Access Board) is extending until 

January 24, 2014, the comment period 

for the notice entitled ‘‘Passenger 

Vessels Accessibility Guidelines,’’ that 

appeared in the Federal Register on 

June 25, 2013. In that notice, the Access 

Board proposed accessibility guidelines 

for passenger vessels and requested 

comments by September 23, 2013. The 

Access Board is taking this action to 

allow interested persons additional time 

to submit comments. 

DATES: For the proposed rule published 

June 25, 2013 (78 FR 38102), submit 

comments by January 24, 2014. 

ADDRESSES: Submit comments by any of 

the following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the 

instructions for submitting comments. 

Regulations.gov ID for this docket is 

ATBCB–2013–0003. 

• Email: pvag@access-board.gov. 

Include docket number ATBCB–2013– 

0003 in the subject line of the message. 

• Fax: 202–272–0081. 

• Mail or Hand Delivery/Courier: Paul 

Beatty, Access Board, 1331 F Street 

NW., Suite 1000, Washington, DC 

20004–1111. 

All comments received, including any 

personal information provided, will be 

posted without change to http:// 

www.regulations.gov and are available 

for public viewing. 

FOR FURTHER INFORMATION CONTACT: Paul 

Beatty, Access Board, 1331 F Street 

NW., Suite 1000, Washington, DC 

20004–1111. Telephone: (202) 272–0012 

(voice) or (202) 272–0072 (TTY). Email 

address: pvag@access-board.gov. 

SUPPLEMENTARY INFORMATION: On June 

25, 2013, the Architectural and 

Transportation Barriers Compliance 

Board (Access Board) issued proposed 

accessibility guidelines for the 

construction and alteration of passenger 

vessels covered by the Americans with 

Disabilities Act to ensure that the 

vessels are readily accessible to and 

usable by passengers with disabilities. 

See 78 FR 38102, June 25, 2013. In that 

notice, the Access Board requested 

comments by September 23, 2013. 

On July 15, 2013, the Cruise Lines 

International Association requested that 

the 90-day comment period be extended 

by an additional 120 days to review and 

more fully assess the proposed rule. 

Although the Access Board has already 

provided a 90-day comment period and 

has held a public hearing on the 

proposed rule, the Board will provide 

additional time for the public to submit 

comments on this proposed rule. The 


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Federal Register / Vol. 78, No. 156 / Tuesday, August 13, 2013 / Proposed Rules 49249 

new comment period ends on January 

24, 2014. 

David M. Capozzi, 

Executive Director. 

[FR Doc. 2013–19595 Filed 8–12–13; 8:45 am] 

BILLING CODE 8150–01–P 

DEPARTMENT OF HEALTH AND 

HUMAN SERVICES 

45 CFR Part 98 

Child Care and Development Fund 

(CCDF) Program; Reopening of 

Comment Period 

AGENCY: Administration for Children 

and Families, Department of Health and 

Human Services. 

ACTION: Proposed rule; reopening of 

comment period. 

SUMMARY: The Administration for 

Children and Families within the U.S. 

Department of Health and Human 

Services (HHS) is reopening and 

extending the period to submit 

comments on the proposed rule for the 

Child Care and Development Fund 

(CCDF), published in the Federal 

Register of May 20, 2013. The proposed 

rule makes changes to the CCDF 

regulatory provisions in order to 

strengthen health and safety 

requirements for child care providers, 

reflect current State and local practices 

to improve the quality of child care, 

infuse new accountability for Federal 

tax dollars, and leverage the latest 

knowledge and research in the field of 

early care and education to better serve 

low-income children and families. 

DATES: The comment period for the 

proposed rule that published May 20, 

2013 (78 FR 29441), is reopened. 

Comments will be received through 

August 23, 2013. To receive 

consideration comments must be 

received no later than 11:59 p.m. E.D.T. 

on that date. 

ADDRESSES: You may submit written 

comments to the following address: 

Office of Child Care, 370 L’Enfant 

Promenade SW., Washington, DC 20024, 

Attention: Cheryl Vincent, Office of 

Child Care, or electronically via the 

Internet at: http://www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Cheryl Vincent, Office of Child Care, 

202–205–0750 (not a toll-free call). Deaf 

and hearing impaired individuals may 

call the Federal Dual Party Relay 

Service at 1–800–877–8339 between 8 

a.m. and 7 p.m. Eastern Time. 

SUPPLEMENTARY INFORMATION: HHS 

published a proposed rule for the Child 

Care and Development Fund (CCDF) in 

the Federal Register on May 20, 2013 

(78 FR 29441) with a deadline for public 

comments on April 5, 2013 by 11:59 

p.m. E.D.T. The Web site for submitting 

public comments, http:// 

www.regulations.gov, experienced 

technical difficulties and was 

unavailable for periods of time during 

the several days prior to this deadline 

and many commenters reported 

difficulty submitting their comments 

using this mechanism. In addition, the 

site was shut down for maintenance at 

6 p.m. E.D.T. on Monday, August 5th 

shortening the time allowed for 

submitting public comment. Therefore, 

HHS is re-opening the comment period 

for 10 days to ensure all interested 

parties have an opportunity to submit 

comment on the proposed rule. 

Dated: August 9, 2013. 

Kathleen Sebelius, 

Secretary. 

[FR Doc. 2013–19704 Filed 8–12–13; 8:45 am] 

BILLING CODE 4150–28–P 


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