51734 Federal Register / Vol. 75, No. 162 / Monday, August 23, 2010 / Proposed Rules 

The addition and revisions read as 

follows: 

§ 10.36 Procedures to ensure compliance. 

* * * * * 

(b) Requirements for tax returns and 

other documents. Any practitioner who 

has (or practitioners who have or share) 

principal authority and responsibility 

for overseeing a firm’s practice of 

preparing tax returns, claims for 

refunds, or other documents for 

submission to the Internal Revenue 

Service must take reasonable steps to 

ensure that the firm has adequate 

procedures in effect for all members, 

associates, and employees for purposes 

of complying with Circular 230. Any 

practitioner who has (or practitioners 

who have or share) this principal 

authority will be subject to discipline 

for failing to comply with the 

requirements of this paragraph if— 

(1) The practitioner through 

willfulness, recklessness, or gross 

incompetence does not take reasonable 

steps to ensure that the firm has 

adequate procedures to comply with 

Circular 230, and one or more 

individuals who are members of, 

associated with, or employed by, the 

firm are, or have, engaged in a pattern 

or practice, in connection with their 

practice with the firm, of failing to 

comply with Circular 230; or 

(2) The practitioner knows or should 

know that one or more individuals who 

are members of, associated with, or 

employed by, the firm are, or have, 

engaged in a pattern or practice, in 

connection with their practice with the 

firm, who does not comply with 

Circular 230, and the practitioner, 

through willfulness, recklessness, or 

gross incompetence fails to take prompt 

action to correct the noncompliance. 

(c) Effective/applicability date. This 

section is applicable 60 days after the 

date that final regulations are published 

in the Federal Register. 

Par. 14. Section 10.51 is amended by 

adding paragraphs (a)(16), (a)(17), and 

(a)(18) and revising paragraph (b) to 

read as follows: 

§ 10.51 Incompetence and disreputable 

conduct. 

(a) * * * 

(16) Willfully failing to file on 

magnetic or other electronic media a tax 

return prepared by the practitioner 

when the practitioner is required to do 

so by the Federal tax laws unless the 

failure is due to reasonable cause and 

not due to willful neglect. 

(17) Willfully preparing all or 

substantially all of, or signing, a tax 

return or claim for refund when the 

practitioner does not possess a current 

or otherwise valid preparer tax 

identification number or other 

prescribed identifying number. 

(18) Willfully representing a taxpayer 

before an officer or employee of the 

Internal Revenue Service unless the 

practitioner is authorized to do so 

pursuant to this part. 

(b) Effective/applicability date. This 

section is applicable 60 days after the 

date that final regulations are published 

in the Federal Register. 

Par. 15. Section 10.90 is amended by: 

1. Revising paragraph (a). 

2. Redesignating the second paragraph 

(b) as paragraph (c). 

3. Revising newly designated 

paragraph (c). 

The revisions read as follows: 

§ 10.90 Records. 

(a) Roster. The Director of the Office 

of Professional Responsibility will 

maintain, and may make available for 

public inspection in the time and 

manner prescribed by the Secretary, or 

delegate, rosters of — 

(1) Individuals (and employers, firms, 

or other entities, if applicable) censured, 

suspended, or disbarred from practice 

before the Internal Revenue Service or 

upon whom a monetary penalty was 

imposed. 

(2) Enrolled agents, including 

individuals— 

(i) Granted active enrollment to 

practice; 

(ii) Whose enrollment has been placed 

in inactive status for failure to meet the 

requirements for renewal of enrollment; 

(iii) Whose enrollment has been 

placed in inactive retirement status; and 

(iv) Whose offer of consent to resign 

from enrollment has been accepted by 

the Director of the Office of Professional 

Responsibility under § 10.61. 

(3) Enrolled retirement plan agents, 

including individuals— 

(i) Granted active enrollment to 

practice; 

(ii) Whose enrollment has been placed 

in inactive status for failure to meet the 

requirements for renewal of enrollment; 

(iii) Whose enrollment has been 

placed in inactive retirement status; and 

(iv) Whose offer of consent to resign 

from enrollment has been accepted by 

the Director of the Office of Professional 

Responsibility under § 10.61. 

(4) Registered tax return preparers, 

including individuals— 

(i) Authorized to prepare all or 

substantially all of a tax return or claim 

for refund; 

(ii) Who have been placed in inactive 

status for failure to meet the 

requirements for renewal; 

(iii) Who have been placed in inactive 

retirement status; and 

(iv) Whose offer of consent to resign 

from their status as a registered tax 

return preparer has been accepted by 

the Director of the Office of Professional 

Responsibility under § 10.61. 

(5) Disqualified appraisers. 

(6) Programs granted status as a 

qualified continuing education program. 

* * * * * 

(c) Effective/applicability date. This 

section is applicable 60 days after the 

date that final regulations are published 

in the Federal Register. 

Christopher Wagner, 

Acting Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2010–20850 Filed 8–19–10; 11:15 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 799 

[EPA–HQ–OPPT–2009–0112; FRL–8835–4] 

RIN 2070–AD16 

Testing of Certain High Production 

Volume Chemical Substances; Third 

Group of Chemical Substances; Notice 

of Public Meeting 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule; announcement of 

meeting. 

SUMMARY: EPA will hold a public 

meeting to give members of the public 

an opportunity to comment on a 

proposed rule under section 4(a)(1)(B) of 

the Toxic Substances Control Act 

(TSCA) entitled ‘‘Testing of Certain High 

Production Volume Chemicals; Third 

Group of Chemicals.’’ The proposed 

rule, when finalized, would require 

manufacturers, importers, and 

processors of certain high production 

volume (HPV) chemical substances to 

conduct testing to obtain screening level 

data for health and environmental 

effects and chemical fate. Opportunity 

to present oral comment was provided 

in the proposed rule and in response to 

that opportunity, a request to present 

oral comments was received. 

DATES: The meeting will be held on 

September 9, 2010, from 1 p.m. to 

4 p.m. 

Requests to participate in the meeting 

must be received on or before 

September 8, 2010. 

To request accommodation of a 

disability, please contact the person 

listed under FOR FURTHER INFORMATON

CONTACT, preferably at least 10 days 

prior to the meeting, to give EPA as 


sroberts on DSKD5P82C1PROD with PROPOSALS
Federal Register / Vol. 75, No. 162 / Monday, August 23, 2010 / Proposed Rules 51735 

much time as possible to process your 

request. 

ADDRESSES: The meeting will be held at 

the Environmental Protection Agency, 

1201 Constitution Ave., NW., Rm. 

1117A, Washington, DC 20460-0001. 

Requests to participate in the meeting, 

identified by docket identification (ID) 

number EPA–HQ–OPPT–2009–0112, 

may be submitted to the technical 

person listed under FOR FURTHER

INFORMATION CONTACT. 

FOR FURTHER INFORMATION CONTACT: For 

technical information contact: Paul 

Campanella or John Schaeffer, Chemical 

Control Division (7405M), Office of 

Pollution Prevention and Toxics, 

Environmental Protection Agency, 1200 

Pennsylvania Ave., NW., Washington, 

DC 20460–0001; telephone number: 

(202) 564–8091 or (202) 564–8173; email address: campanella.paul@epa.gov 

or schaeffer.john@epa.gov. 

For general information contact: The 

TSCA-Hotline, ABVI-Goodwill, 422 

South Clinton Ave., Rochester, NY 

14620; telephone number: (202) 554– 

1404; e-mail address: TSCAHotline@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. General Information 

A. Does this Action Apply to Me? 

You may be potentially affected by 

this action if you manufacture (defined 

by statute to include import) or process 

any of the chemical substances that are 

listed in §799.5089(j) of the proposed 

test rule’s regulatory text published in 

the Federal Register of issue of February 

25, 2010 (75 FR 8575). Any use of the 

term ‘‘manufacture’’ in this document 

will encompass ‘‘import,’’ unless 

otherwise stated. In addition, once the 

Agency issues a final rule, any person 

who exports, or intends to export, any 

of the chemical substances included in 

the final rule will be subject to the 

export notification requirements in 

TSCA 12(b)(1) and 40 CFR part 707, 

subpart D. Potentially affected entities 

may include, but are not limited to: 

• Manufacturers (defined by statute to 

include importers) of one or more of the 

29 subject chemical substances (NAICS 

codes 325 and 324110), e.g., chemical 

manufacturing and petroleum refineries. 

• Processors of one or more of the 29 

subject chemical substances (NAICS 

codes 325 and 324110), e.g., chemical 

manufacturing and petroleum refineries. 

This listing is not intended to be 

exhaustive, but rather provides a guide 

for readers regarding entities likely to be 

affected by this action. Other types of 

entities not listed in this unit could also 

be affected. The North American 

Industrial Classification System 

(NAICS) codes have been provided to 

assist you and others in determining 

whether this action might apply to 

certain entities. If you have any 

questions regarding the applicability of 

this action to a particular entity, consult 

either technical person listed under FOR

FURTHER INFORMATION CONTACT. 

B. How Can I Get Copies of this 

Document and Other Related 

Information? 

EPA has established a docket for this 

action under docket ID number EPA– 

HQ–OPPT–2009–0112. All documents 

in the docket are listed in the docket 

index available at http:// 

www.regulations.gov. Although listed in 

the index, some information is not 

publicly available, e.g., Confidential 

Business Information (CBI) or other 

information whose disclosure is 

restricted by statute. Certain other 

material, such as copyrighted material, 

will be publicly available only in hard 

copy. Publicly available docket 

materials are available electronically at 

http://www.regulations.gov, or, if only 

available in hard copy, at the OPPT 

Docket. The OPPT Docket is located in 

the EPA Docket Center (EPA/DC) at Rm. 

3334, EPA West Bldg., 1301 

Constitution Ave., NW., Washington, 

DC. The EPA/DC Public Reading Room 

hours of operation are 8:30 a.m. to 4:30 

p.m., Monday through Friday, excluding 

legal holidays. The telephone number of 

the EPA/DC Public Reading Room is 

(202) 566–1744, and the telephone 

number for the OPPT Docket is (202) 

566–0280. Docket visitors are required 

to show photographic identification, 

pass through a metal detector, and sign 

the EPA visitor log. All visitor bags are 

processed through an X-ray machine 

and subject to search. Visitors will be 

provided an EPA/DC badge that must be 

visible at all times in the building and 

returned upon departure. 

II. Background 

In the Federal Register issue of 

February 25, 2010 (75 FR 8575) (FRL– 

8805–8), EPA published a proposed rule 

under TSCA section 4(a)(1)(B) to require 

manufacturers, importers, and 

processors of certain HPV chemical 

substances to conduct testing to obtain 

screening level data for health and 

environmental effects and chemical fate. 

EPA has preliminarily determined that: 

Each of the 29 chemical substances 

included in that proposed rule is 

produced in substantial quantities and 

that there is or may be substantial 

human exposure to each of them; there 

are insufficient data to reasonably 

determine or predict the effects on 

health or the environment of the 

manufacture, distribution in commerce, 

processing, use, or disposal of the 

chemical substances or of any 

combination of these activities; and the 

testing program proposed is necessary to 

develop such data. Data developed 

under the proposed rule, when 

finalized, will provide critical 

information about the environmental 

fate and potential hazards associated 

with the subject chemical substances. 

When combined with information about 

exposure and uses, these data will allow 

the Agency and others to evaluate 

potential health and environmental 

risks and to take appropriate follow-up 

actions. 

In response to the proposed rule, EPA 

received a request to present oral 

comment from People for the Ethical 

Treatment of Animals (PETA). Written 

comments provided during the 

comment period for the proposed rule, 

including those requesting an 

opportunity for oral comment, are 

available and can be viewed in the 

docket under docket ID number EPA– 

HQ–OPPT–2009–0112. 

III. How Can I Request to Participate in 

this Meeting? 

You may submit a request to 

participate in this meeting to the 

technical person listed under FOR

FURTHER INFORMATION CONTACT. Do not 

submit any information in your request 

that is considered CBI. Requests to 

participate in the meeting, identified by 

docket ID number EPA–HQ–OPPT– 

2009–0112, must be received on or 

before September 8, 2010. 

List of Subjects 

Environmental protection, Chemicals, 

Hazardous substances, Laboratories, 

Reporting and recordkeeping 

requirements. 

Dated: August 17, 2010. 

Stephen A. Owens, 

Assistant Administrator, Office of Chemical 

Safety and Pollution Prevention. 

[FR Doc. 2010–20845 Filed 8–20–10; 8:45 am] 

BILLING CODE 6560–50–S 

FEDERAL COMMUNICATIONS 

COMMISSION 

47 CFR Part 64 

[CG Docket No. 10–51; FCC 10–88] 

Structure and Practices of the Video 

Relay Service Program 

AGENCY: Federal Communications 

Commission. 


sroberts on DSKD5P82C1PROD with PROPOSALS