76940 Federal Register / Vol. 75, No. 237 / Friday, December 10, 2010 / Proposed Rules 

Tier 3 defense articles are those that 

provide a significant military or 

intelligence advantage, or make a 

significant contribution to the 

indigenous development, production, 

use, or enhancement of a Tier 1, 2, or 

3 item. 

For defense articles currently 

controlled on the USML, the public is 

asked to identify the items they believe 

do not fall within the scope of any of the 

criteria’s tiers and explain why they 

believe such items are not within the 

scope of the criteria. These items may be 

candidates to be moved to the CCL. 

Items controlled pursuant to 

multilateral agreement, i.e., the 

Wassenaar Arrangement, the Missile 

Technology Control Regime, the 

Australia Group, the Chemical Weapons 

Convention, and the Nuclear Suppliers 

Group, that do not meet the availability 

or ‘‘military or intelligence advantage’’ 

control criteria in Tiers 1, 2 or 3 will be 

identified by the U.S. Government as 

Tier 3 items until and unless their 

control status is adjusted consistent 

with the procedures of the applicable 

multilateral agreement. 

The following are definitions of 

several of the key terms and phrases 

used in the tiered criteria set forth 

above. The term ‘‘almost exclusively 

available’’ means that the item is only 

available from a very small number of 

other countries that have in place 

effective export controls on the item. 

The term ‘‘critical’’ means providing a 

capability with respect to which the 

United States cannot afford to fall to 

parity and that would pose a grave 

threat to national security if not 

controlled (i.e., a ‘‘crown jewel’’). 

Examples of ‘‘grave threat to national 

security’’ include: Armed hostilities 

against the United States or its allies; 

disruption of foreign relations vitally 

affecting the national security; the 

compromise of vital national defense 

plans or complex crypto-logic and 

communications intelligence systems; 

the revelation of sensitive intelligence 

operations; the disclosure of scientific 

or technological developments vital to 

national security; or critical assistance 

to foreign development and/or 

acquisition of WMD. 

The term ‘‘substantial’’ means 

providing a capability with respect to 

which the United States must maintain 

parity and that would pose a serious 

threat to national security if not 

controlled. Examples of a ‘‘serious threat 

to the national security’’ include: 

Disruption of foreign relations 

significantly affecting the national 

security; significant impairment of a 

program or policy directly related to the 

national security; revelation of 

significant military plans or intelligence 

operations; compromise of scientific or 

technological developments relating to 

national security; or substantial 

assistance to foreign development or 

acquisition of a WMD. 

The term ‘‘significant’’ means 

providing a capability that could be 

reasonably expected to cause damage to 

national security if not controlled. 

Dated: November 30, 2010. 

Ellen O. Tauscher, 

Under Secretary, Arms Control and 

International Security, Department of State. 

[FR Doc. 2010–30994 Filed 12–8–10; 4:15 pm] 

BILLING CODE 4710–25–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 301 

[REG–100194–10] 

RIN 1545–BJ52 

Specified Tax Return Preparers 

Required To File Individual Income Tax 

Returns Using Magnetic Media; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to notice of proposed 

rulemaking and notice of public 

hearing. 

SUMMARY: This document contains a 

correction to a notice of proposed 

rulemaking (REG–100194–10) that was 

published in the Federal Register on 

Friday, December 3, 2010 (75 FR 75439). 

The proposed regulations provide 

further guidance relating to the 

requirement for ‘‘specified tax return 

prepares,’’. 

FOR FURTHER INFORMATION CONTACT: 

Keith L. Brau at (202) 622–4940 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

that is the subject of this document is 

under section 6011 of the Internal 

Revenue Code. 

Need for Correction 

As published, the notice of proposed 

rulemaking (REG–100194–10) contains 

an error that is misleading and is in 

need of clarification. 

Correction to Publication 

Accordingly, the notice of proposed 

rulemaking which was the subject of FR 

Doc. 2010–30500 is corrected as follows: 

On page 75442, in the preamble, 

column 2, under the heading 

‘‘Comments and Public Hearing’’, line 17 

from the bottom of the page, the 

language ‘‘for Tuesday, January 7, 2011 

at 10 a.m.’’ is corrected to read ‘‘for 

Friday, January 7, 2011 at 10 a.m.’’ 

Guy Traynor, 

Federal Register Liaison, Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel (Procedure 

and Administration). 

[FR Doc. 2010–31028 Filed 12–9–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 300 

[REG–124018–10] 

RIN 1545–BJ65 

User Fees Relating to Enrolled Agents 

and Enrolled Retirement Plan Agents 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

and notice of public hearing. 

SUMMARY: This document contains 

proposed amendments to the 

regulations relating to the imposition of 

user fees for enrolled agents and 

enrolled retirement plan agents. The 

proposed regulations separate the 

enrolled retirement plan agent user fees 

from the enrolled agent user fees and 

lower the initial enrollment and renewal 

of enrollment fees for enrolled agents 

and enrolled retirement plan agents. 

The proposed regulations affect 

individuals who are or apply to become 

enrolled agents or enrolled retirement 

plan agents. The charging of user fees is 

authorized by the Independent Offices 

Appropriations Act of 1952. 

DATES: Written or electronic comments 

must be received by January 10, 2011. 

Outlines of topics to be discussed at the 

public hearing scheduled for January 14, 

2011, at 10 a.m. must be received by 

January 5, 2011. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–124018–10), room 

5205, Internal Revenue Service, PO Box 

7604, Ben Franklin Station, Washington, 

DC 20044. Submissions may be handdelivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC:PA:LPD:PR (REG–124018–10), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC or sent 

electronically via the Federal 

eRulemaking Portal at http:// 


jdjones on DSK8KYBLC1PROD with PROPOSALS-1