39002 Federal Register / Vol. 74, No. 149 / Wednesday, August 5, 2009 / Proposed Rules 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

The Proposed Amendment 

Accordingly, pursuant to the 

authority delegated to me, the Federal 

Aviation Administration proposes to 

amend 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

1. The authority citation for 14 CFR 

part 71 continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40103, 40113, 

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– 

1963 Comp., p. 389. 

§ 71.1 [Amended] 

2. The incorporation by reference in 

14 CFR 71.1 of the FAA Order 7400.9S, 

Airspace Designations and Reporting 

Points, signed October 3, 2008, and 

effective October 31, 2008 is amended 

as follows: 

Paragraph 6002. Class E airspace 

designated as surface areas. 

* * * * * 

ANM WA E2 Eastsound, WA [New] 

Eastsound Orcas Island Airport, WA 

(Lat. 48°42′29′′ N., long. 122°54′38′′ W.) 

Within a 3.8-mile radius of the Eastsound 

Orcas Island Airport and within 3.7 miles 

each side of the 163° bearing extending from 

the 3.8-mile radius to 9.2 miles south of the 

Eastsound Orcas Island Airport. This Class E 

airspace area is effective during the specific 

dates and times established in advance by a 

Notice to Airmen. The effective date and time 

will thereafter be continuously published in 

the Airport/Facility directory. 

* * * * * 

Issued in Seattle, Washington, on July 27, 

2009. 

H. Steve Karnes, 

Acting Manager, Operations Support Group, 

Western Service Center. 

[FR Doc. E9–18684 Filed 8–4–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2009–0349; Airspace 

Docket No. 09–ANM–6] 

Proposed Modification of Class E 

Airspace; Pueblo, CO 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This action proposes to 

modify Class E airspace at Pueblo 

Memorial Airport, CO. Additional 

controlled airspace is necessary to 

facilitate vectoring of Instrument Flight 

Rules (IFR) traffic from en route airspace 

to Pueblo Memorial Airport, CO. The 

FAA is proposing this action to enhance 

the safety and management of aircraft 

operations at Pueblo Memorial Airport, 

CO. 

DATES: Comments must be received on 

or before September 21, 2009. 

ADDRESSES: Send comments on this 

proposal to the U.S. Department of 

Transportation, Docket Operations, M– 

30, West Building Ground Floor, Room 

W12–140, 1200 New Jersey Avenue, SE., 

Washington, DC, 20590. Telephone 

(202) 366–9826. You must identify FAA 

Docket No. FAA–2009–0349; Airspace 

Docket No. 09–ANM–6, at the beginning 

of your comments. You may also submit 

comments through the Internet at 

http://www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Eldon Taylor, Federal Aviation 

Administration, Operations Support 

Group, Western Service Center, 1601 

Lind Avenue, SW., Renton, WA 98057; 

telephone (425) 203–4537. 

SUPPLEMENTARY INFORMATION: 

Comments Invited 

Interested parties are invited to 

participate in this proposed rulemaking 

by submitting such written data, views, 

or arguments, as they may desire. 

Comments that provide the factual basis 

supporting the views and suggestions 

presented are particularly helpful in 

developing reasoned regulatory 

decisions on the proposal. Comments 

are specifically invited on the overall 

regulatory, aeronautical, economic, 

environmental, and energy-related 

aspects of the proposal. 

Communications should identify both 

docket numbers (FAA Docket No. FAA 

2009–0349 and Airspace Docket No. 09– 

ANM–6) and be submitted in triplicate 

to the Docket Management System (see 

ADDRESSES section for address and 

phone number). You may also submit 

comments through the Internet at 

http://www.regulations.gov. 

Commenters wishing the FAA to 

acknowledge receipt of their comments 

on this action must submit with those 

comments a self-addressed stamped 

postcard on which the following 

statement is made: ‘‘Comments to FAA 

Docket No. FAA–2009–0349 and 

Airspace Docket No. 09–ANM–6’’. The 

postcard will be date/time stamped and 

returned to the commenter. 

All communications received on or 

before the specified closing date for 

comments will be considered before 

taking action on the proposed rule. The 

proposal contained in this action may 

be changed in light of comments 

received. All comments submitted will 

be available for examination in the 

public docket both before and after the 

closing date for comments. A report 

summarizing each substantive public 

contact with FAA personnel concerned 

with this rulemaking will be filed in the 

docket. 

Availability of NPRMs 

An electronic copy of this document 

may be downloaded through the 

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

Recently published rulemaking 

documents can also be accessed through 

the FAA’s Web page at http://www.faa.

gov/airports_airtraffic/air_traffic/

publications/airspace_amendments/. 

You may review the public docket 

containing the proposal, any comments 

received, and any final disposition in 

person in the Dockets Office (see the 

ADDRESSES section for the address and 

phone number) between 9 a.m. and 5 

p.m., Monday through Friday, except 

federal holidays. An informal docket 

may also be examined during normal 

business hours at the Northwest 

Mountain Regional Office of the Federal 

Aviation Administration, Air Traffic 

Organization, Western Service Area, 

Operations Support Group, 1601 Lind 

Avenue, SW., Renton, WA 98057. 

Persons interested in being placed on 

a mailing list for future NPRM’s should 

contact the FAA’s Office of Rulemaking, 

(202) 267–9677, for a copy of Advisory 

Circular No. 11–2A, Notice of Proposed 

Rulemaking Distribution System, which 

describes the application procedure. 

The Proposal 

The FAA is proposing an amendment 

to Title 14 Code of Federal Regulations 

(14 CFR) part 71 by modifying Class E 

airspace at Pueblo Memorial Airport, 

CO. Additional controlled airspace 

extending upward 700 feet or more 

above the surface is necessary to 

accommodate en route IFR aircraft at 

Pueblo Memorial Airport, Pueblo, CO. 

This action would enhance the safety 

and management of aircraft operations 

at the airport. 

Class E airspace designations are 

published in paragraph 6005 of FAA 

Order 7400.9S, signed October 3, 2008, 

and effective October 31, 2008, which is 

incorporated by reference in 14 CFR 

71.1. The Class E airspace designation 

listed in this document will be 

published subsequently in this Order. 

The FAA has determined that this 

proposed regulation only involves an 

established body of technical 


srobinson on DSKHWCL6B1PROD with PROPOSALS
Federal Register / Vol. 74, No. 149 / Wednesday, August 5, 2009 / Proposed Rules 39003 

regulations for which frequent and 

routine amendments are necessary to 

keep them operationally current. 

Therefore, this proposed regulation: (1) 

Is not a ‘‘significant regulatory action’’ 

under Executive Order 12866; (2) is not 

a ‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and (3) 

does not warrant preparation of a 

regulatory evaluation as the anticipated 

impact is so minimal. Since this is a 

routine matter that will only affect air 

traffic procedures and air navigation, it 

is certified that this proposed rule, 

when promulgated, would not have a 

significant economic impact on a 

substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

The FAAs authority to issue rules 

regarding aviation safety is found in 

Title 49 of the U.S. Code. Subtitle 1, 

Section 106, describes the authority for 

the FAA Administrator. Subtitle VII, 

Aviation Programs, describes in more 

detail the scope of the agency’s 

authority. This rulemaking is 

promulgated under the authority 

described in Subtitle VII, Part A, 

Subpart I, Section 40103. Under that 

section, the FAA is charged with 

prescribing regulations to assign the use 

of the airspace necessary to ensure the 

safety of aircraft and the efficient use of 

airspace. This regulation is within the 

scope of that authority as it establishes 

additional controlled airspace at Pueblo 

Memorial Airport, CO. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

The Proposed Amendment 

Accordingly, pursuant to the 

authority delegated to me, the Federal 

Aviation Administration proposes to 

amend 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

1. The authority citation for 14 CFR 

part 71 continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40103, 40113, 

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– 

1963 Comp., p. 389. 

§ 71.1 [Amended] 

2. The incorporation by reference in 

14 CFR 71.1 of the FAA Order 7400.9S, 

Airspace Designations and Reporting 

Points, signed October 3, 2008, and 

effective October 31, 2008 is amended 

as follows: 

Paragraph 6005. Class E airspace areas 

extending upward from 700 feet or more 

above the surface of the earth. 

* * * * * 

ANM CO E5 Pueblo, CO [Modified] 

Pueblo Memorial Airport, CO 

(Lat. 38°17′21′′ N., long. 104°29′48′′ W.) 

That airspace extending upward from 700 

feet above the surface within 21.8-mile radius 

of the Pueblo Memorial Airport, and within 

the 28.8-mile radius of Pueblo Memorial 

Airport clockwise between the 070° and 133° 

bearing from the airport; that airspace 

extending upward from 1,200 feet above the 

surface bounded on the north by lat. 

38°30′00′′ N., on the east by V–169, on the 

south by V–210, on the west by a line from 

lat. 37°38′00′′ N., long. 105°00′02′′ W.; to lat. 

38°09′25′′ N., long. 105°08′06′′ W.; to lat. 

38°05′51′′ N., long. 105°30′49′′ W.; to lat. 

38°10′00′′ N., long. 105°33′02′′ W.; to lat. 

38°30′00′′ N., long. 105°33′02′′ W.; that 

airspace extending upward from 13,700 feet 

MSL bounded by a line beginning at lat. 

38°09′25′′ N., long. 105°08′06′′ W.; to lat. 

37°38′00′′ N., long. 105°00′02′′ W.; to lat. 

37°34′00′′ N., long. 105°12′02′′ W.; to lat. 

38°05′51′′ N., long. 105°30′49′′ W.; thence to 

point of beginning, excluding that airspace 

within Federal airways and the Colorado 

Springs, CO, Class E airspace area. 

* * * * * 

Issued in Seattle, Washington, on July 27, 

2009. 

H. Steve Karnes, 

Acting Manager, Operations Support Group, 

Western Service Center. 

[FR Doc. E9–18736 Filed 8–4–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–112756–09] 

RIN 1545–BI60 

Amendments to the Regulations 

Regarding Questions and Answers 

Relating to Church Tax Inquiries and 

Examinations 

AGENCY: Internal Revenue Service 

(‘‘IRS’’), Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document contains 

proposed regulations amending the 

questions and answers relating to 

church tax inquiries and examinations. 

These proposed regulations replace 

references to positions that were 

abolished by the Internal Revenue 

Service Restructuring and Reform Act of 

1998 with references that are consistent 

both with the statute and the IRS’s 

current organizational structure. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by November 3, 2009. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–112756–09), Room 

5205, 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–112756– 

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– 

112756–09). 

FOR FURTHER INFORMATION CONTACT: 

Concerning these proposed regulations, 

Benjamin Akins at (202) 622–1124 or 

Monice Rosenbaum at (202) 622–6070; 

concerning submission of comments 

and requests for a public hearing, 

Richard Hurst, 

Richard.A.Hurst@irscounsel.treas.gov, 

(202) 622–7180 (not a toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

Restrictions on Church Tax Inquiries 

and Examinations 

This document contains amendments 

to the regulations on Procedure and 

Administration (26 CFR part 301) under 

section 7611 of the Internal Revenue 

Code. Section 7611 was enacted by 

section 1033 of the Deficit Reduction 

Act of 1984 (Pub. L. 98–369, 98 Stat. 

1034–1039) (‘‘DRA 1984’’). 

Prior to the enactment of section 

7611, section 7605(c) imposed special 

requirements that the IRS had to meet 

before it could examine church books of 

account, but there were no special 

requirements imposed before the IRS 

could commence an investigation or 

inquiry into a church’s tax liabilities. As 

explained in the Conference Report 

accompanying DRA 1984, H.R. Rep. No. 

98–861, 98th Cong., 2d Sess. 1101 

(1984), 1984–3 CB Vol. 2 355, Congress 

sought to address certain problems that 

arise when the IRS examines the records 

of a church. Thus, Congress expanded 

the requirements relating to IRS 

interactions with churches. Although 

prior law imposed limitations on the 

examination of church records, those 

limitations were somewhat vague and 

relied on internal IRS procedures to 

protect the rights of a church in the 

examination process. Additionally, 

there was some uncertainty regarding 

the scope of the investigations to which 

prior law applied and the nature of the 


srobinson on DSKHWCL6B1PROD with PROPOSALS