Federal Register / Vol. 75, No. 39 / Monday, March 1, 2010 / Proposed Rules 9141 

FAA–2009–0544’’ is corrected to read 

‘‘Docket No. FAA–2009–1100’’. 

On page 6860, in the second column, 

under Comments Invited, in the fifth 

and sixth line, ‘‘Docket No. FAA–2009– 

0544’’ is corrected to read ‘‘Docket No. 

FAA–2009–1100’’. 

On page 6861, in the third column, 

after International Aero Engines AG, 

‘‘Docket No. FAA–2009–0544’’ is 

corrected to read ‘‘Docket No. FAA– 

2009–1100’’. 

Issued in Burlington, Massachusetts, on 

February 19, 2010. 

Francis A. Favara, 

Manager, Engine and Propeller Directorate, 

Aircraft Certification Service. 

[FR Doc. 2010–4114 Filed 2–26–10; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–117501–09] 

RIN 1545–BI67 

Reduced 2009 Estimated Income Tax 

Payments for Individuals With Small 

Business Income 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations. 

SUMMARY: In the Rules and Regulations 

section of this issue of the Federal 

Register, the IRS is issuing temporary 

regulations that provide guidance as to 

qualified individuals with small 

business income who certify that they 

satisfy the gross income requirement for 

purposes of claiming a reduction in 

their required 2009 estimated income 

tax payments. The temporary 

regulations implement section 1212 of 

the American Recovery and 

Reinvestment Act of 2009, which 

amended section 6654(d) of the Internal 

Revenue Code (Code) to provide for 

reduced 2009 estimated income tax 

payments for certain qualified 

individuals. The text of the temporary 

regulations also serves as the text of 

these proposed regulations. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by June 1, 2010. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–117501–09), Room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered Monday through 

Friday between the hours of 8 a.m. and 

4 p.m. to: CC:PA:LPD:PR (REG–117501– 

09), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov/ (IRS REG– 

117501–09). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Adrienne Mikolashek at (202) 622–4940; 

concerning submission of comments 

and a request for a public hearing, 

Regina Johnson at (202) 622–7180 (not 

toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register amend the Income 

Tax Regulations (26 CFR part 1) relating 

to section 6654. Section 6654 imposes 

an addition to tax in the case of an 

individual taxpayer’s underpayment of 

estimated tax. The temporary 

regulations provide guidance on 

reduced estimated income tax payments 

for qualified individuals with small 

business income for any taxable year 

beginning in 2009. The text of those 

regulations also serves as the text of 

these proposed regulations. The 

preamble to the temporary regulations 

explains the temporary regulations and 

these proposed regulations. 

Proposed Effective Date 

The regulations, as proposed, apply to 

any taxable year that begins in 2009 or 

after the date of publication of the 

Treasury decision adopting these rules 

as final regulations in the Federal 

Register. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations, and because the 

regulations do not impose a collection 

of information on small entities, the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply. Pursuant to 

section 7805(f) of the Code, these 

regulations have been submitted to the 

Chief Counsel for Advocacy of the Small 

Business Administration for comment 

on its impact on small business. 

Comments and Requests for a Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written (a signed original and eight (8) 

copies) or electronic comments that are 

submitted timely to the IRS. The IRS 

and the Treasury Department request 

comments on the substance of the 

proposed regulations, as well as on the 

clarity of the proposed rules and how 

they can be made easier to understand. 

All comments will be available for 

public inspection and copying. A public 

hearing will be scheduled if requested 

in writing by any person that timely 

submits comments. If a public hearing is 

scheduled, notice of the date, time and 

place for the public hearing will be 

published in the Federal Register. 

Drafting Information 

The principal author of these 

proposed regulations is Adrienne 

Mikolashek, Office of the Associate 

Chief Counsel, Procedure and 

Administration. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows: 

PART 1—INCOME TAXES 

Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 1.6654–2 also issued under 26 

U.S.C. 6654(d) * * * 

Par. 2. Section 1.6654–2 is amended 

by revising paragraph (a) introductory 

text, and paragraphs (a)(1)(ii) and (f) to 

read as follows: 

§ 1.6654–2 Exceptions to imposition of the 

addition to the tax in the case of 

individuals. 

(a) [The text of the proposed 

amendment to § 1.6654–2(a) is the same 

as the text of § 1.6654–2T(a) published 

elsewhere in this issue of the Federal 

Register]. 

(1)(i) * * * 

(ii) [The text of the proposed 

amendment to § 1.6654–2(a)(1)(ii) is the 

same as the text of § 1.6654–2T(a)(1)(ii) 

published elsewhere in this issue of the 

Federal Register]. 

* * * * * 

(f) [The text of the proposed 

amendment to § 1.6654–2(f) is the same 

mstockstill on DSKH9S0YB1PROD with PROPOSALS

9142 Federal Register / Vol. 75, No. 39 / Monday, March 1, 2010 / Proposed Rules 

as the text of § 1.6654–2T(f) published 

elsewhere in this issue of the Federal 

Register]. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2010–4125 Filed 2–26–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1, 31 and 301 

[REG–139255–08] 

RIN 1545–BI51 

Information Reporting for Payments 

Made in Settlement of Payment Card 

and Third Party Network Transactions; 

Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Rescheduling of notice of public 

hearing on proposed rulemaking. 

SUMMARY: This document reschedules a 

notice of public hearing on proposed 

rulemaking and notice of public hearing 

relating to information reporting 

requirements, information reporting 

penalties, and backup withholding 

requirements for payment card and 

third party network transactions. 

DATES: The public hearing, originally 

scheduled for Wednesday, February 10, 

2010 at 10 a.m. is rescheduled for 

Monday, March 15, 2010 at 1 p.m. 

ADDRESSES: The public hearing is being 

held in the IRS New Carrollton Federal 

Building, 5000 Ellin Road, Lanham, 

Maryland 20706. 

FOR FURTHER INFORMATION CONTACT: 

Regina Johnson of the Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel 

(Procedure and Administration) at (202) 

622–7180 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: A notice 

of proposed rulemaking and notice of 

public hearing that appeared in the 

Federal Register on Tuesday, November 

24, 2009 (74 FR 61294), announced that 

a public hearing on proposed 

regulations relating to information 

reporting requirements, information 

reporting penalties, and backup 

withholding requirements for payment 

card and third party network 

transactions, was to be held on 

Wednesday, February 10, 2010 at 10 

a.m. Due to inclement weather, the date 

and location of the public hearing has 

been changed. The public hearing is 

scheduled for Monday, March 15, 2010 

beginning at 1 pm. in the auditorium of 

the IRS New Carrollton Federal 

Building, 5000 Ellin Road, Lanham, 

Maryland 20706. The building has 

controlled access restrictions, attendants 

will not be admitted beyond the 

entrance before 12:30 p.m. The IRS will 

prepare an agenda showing the 

scheduling of the speakers testifying, 

and make copies available free of charge 

at the hearing. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel. 

[FR Doc. 2010–4121 Filed 2–26–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–111833–99] 

RIN 1545–AX46 

Regulations Under I.R.C. Section 7430 

Relating to Awards of Administrative 

Costs and Attorneys Fees; Hearing 

Cancellation 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Cancellation of notice of public 

hearing on proposed rulemaking. 

SUMMARY: This document cancels a 

public hearing on proposed regulation 

relating to awards of administrative 

costs and attorneys fees under section 

7430 to conform to amendments made 

in the Taxpayer Relief Act of 1997 and 

the IRS Restructuring and Reform Act of 

1998. 

DATES: The public hearing, originally 

scheduled for March 10, 2010 at 10 a.m. 

is cancelled. 

FOR FURTHER INFORMATION CONTACT: 

Regina Johnson of the Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel 

(Procedure and Administration) at (202) 

622–7180 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: A notice 

of proposed rulemaking and notice of 

public hearing that appeared in the 

Federal Register on Wednesday, 

November 25, 2009 (74 FR 61589) 

announced that a public hearing was 

scheduled for March 10, 2010 at 10 a.m. 

in the IRS Auditorium, Internal Revenue 

Building, 1111 Constitution Avenue, 

NW., Washington, DC. The subject of 

the public hearing is under section 7430 

of the Internal Revenue Code. 

The public comment period for these 

regulations expired on February 8, 2010. 

Outlines of topics to be discussed at the 

hearing were due on February 10, 2010. 

The notice of proposed rulemaking and 

notice of public hearing instructed those 

interested in testifying at the public 

hearing to submit a request to speak, 

and an outline of the topics to be 

addressed. As of Tuesday, February 23, 

2010, no one has requested to speak. 

Therefore, the public hearing scheduled 

for March 10, 2010, is cancelled. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel. 

[FR Doc. 2010–4122 Filed 2–26–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Office of the Secretary 

32 CFR Part 240 

[DOD–2008–OS–0050] 

RIN 0790–AI28 

Information Assurance Scholarship 

Program (IASP) 

AGENCY: Assistant Secretary of Defense 

(Networks and Information Integration)/ 

DoD Chief Information Officer 

(ASD(NII)/DoD CIO), Department of 

Defense (DoD). 

ACTION: Proposed rule. 

SUMMARY: This proposed rule proposes 

to add a part to DoD regulations to 

implement policy, responsibilities and 

procedures for executing an information 

assurance scholarship and grant 

program, known as the DoD Information 

Assurance Scholarship Program (IASP). 

DATES: Comments must be received by 

April 30, 2010. 

ADDRESSES: You may submit comments, 

identified by docket number and or RIN 

number and title, by any of the 

following methods: 

• Federal Rulemaking Portal: http:// 

www.regulations.gov. Follow the 

instructions for submitting comments. 

• Mail: Federal Docket Management 

System Office, 1160 Defense Pentagon, 

Washington, DC 20301–1160. 

Instructions: All submissions received 

must include the agency name and 

docket number or Regulatory 

Information Number (RIN) for this 

Federal Register document. The general 

policy for comments and other 

submissions from members of the public 

is to make these submissions available 

for public viewing on the Internet at 

http://www.regulations.gov as they are 

received without change, including any 

mstockstill on DSKH9S0YB1PROD with PROPOSALS