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
39004 Federal Register / Vol. 74, No. 149 / Wednesday, August 5, 2009 / Proposed Rules 

records protected by the law. The 

enactment of section 7611 attempted to 

resolve these competing considerations 

by providing detailed rules for the IRS 

to follow in making tax inquiries to 

churches, both as to tax-exempt status 

and as to the existence of unrelated 

business income. 

Section 7611(a)(2) permits the IRS to 

begin an inquiry into whether a church 

qualifies for exemption from income tax 

as an organization described in section 

501(c)(3) or whether a church has a 

liability for unrelated business income 

tax only if an appropriate high-level 

Treasury official first reasonably 

believes on the basis of facts and 

circumstances, recorded in writing, that 

the church may not be exempt under 

section 501(a), or that the church may 

be carrying on an unrelated trade or 

business, or may be otherwise engaged 

in activities subject to tax. Section 

7611(h)(7) provides that the term 

‘‘appropriate high-level Treasury 

official’’ means the Secretary of the 

Treasury or any delegate of the 

Secretary whose rank is no lower than 

that of a principal Internal Revenue 

officer for an internal revenue region. 

The legislative history of section 7611 

interprets the term ‘‘appropriate highlevel Treasury official’’ to mean an IRS 

Regional Commissioner (or higher 

official). H.R. Rep. No. 98–861, 98th 

Cong. 2d Sess. 1101 (1984), 1984–3 CB 

Vol. 2 355. Final regulations under 

section 7611, which were published on 

February 21, 1986, 50 FR 6219, also 

interpret the term to mean an IRS 

Regional Commissioner. See Treas. Reg. 

§ 301.7611 Q1–A1. 

Section 7611(b)(2)(A) provides that at 

least 15 days before the beginning of a 

church tax examination, the IRS must 

provide notice of the examination to 

both the church and the appropriate 

regional counsel. Section 7611(b)(3)(C) 

provides that any regional counsel who 

receives notice under section 

7611(b)(2)(A) may submit to a regional 

commissioner an advisory objection to 

the examination within 15 days after the 

notice of examination is provided. 

Section 7611(c)(1)(A) provides that 

the IRS must make a final determination 

as to any church tax inquiry or 

examination within two years of the 

date the notice of examination is 

provided to the church under section 

7611(b). In instances where no 

examination follows a church tax 

inquiry, section 7611(c)(1)(B) requires 

the IRS to make a final determination as 

to the inquiry no later than 90 days after 

the date the notice of inquiry is 

provided to the church under section 

7611(a). Section 7611(c)(2) suspends the 

periods described in section 7611(c)(1) 

(that is, 2 year period and 90 day 

period) while certain judicial 

proceedings are pending or being 

appealed, including proceedings 

brought by the IRS against a church 

seeking to compel compliance with a 

reasonable request to examine church 

records or religious activities. 

Section 7611(d)(1) prohibits the IRS 

from making certain final 

determinations (that is, revocation of 

tax-exempt status, notice of deficiency, 

or assessment) regarding a church until 

after the appropriate regional counsel 

determines in writing that there has 

been substantial compliance with the 

requirements of section 7611. Section 

7611(d)(1) further requires the 

appropriate regional counsel’s written 

approval of such final determination 

before the IRS can make the 

determination. 

Section 7611(e)(1) provides that if the 

IRS has not substantially complied with 

the requirements of section 7611, any 

proceeding to compel compliance with 

a summons shall be stayed until the 

court finds that the IRS has taken all 

practicable steps to correct the 

noncompliance. Section 7611(e)(2) 

states that the remedy provided in 

subsection (e)(1) shall be the exclusive 

remedy for a church in regard to any 

noncompliance by the IRS with the 

requirements of section 7611. 

Under section 7611(f), the IRS may 

not commence an inquiry or 

examination of a church if, within the 

previous five years, the IRS completed 

an inquiry or examination regarding the 

church that did not result in a 

revocation, notice of deficiency, 

assessment, or a request for a significant 

change in the church’s operating 

practices. An exception exists where the 

Secretary or his delegate approves the 

second inquiry or examination in 

writing. There is also an exception 

where the issues involved in the 

subsequent inquiry or examination are 

not the same or similar to issues 

involved in the preceding inquiry or 

examination. Prior to the Internal 

Revenue Service Restructuring and 

Reform Act of 1998, Public Law 105– 

206 (‘‘RRA 1998’’), discussed below, 

section 7611(f) required the Assistant 

Commissioner (Employee Plans and 

Exempt Organizations), instead of the 

Secretary or his delegate, to approve 

subsequent inquiries and examinations 

for the exception to apply. 

Reorganization of the IRS 

Section 1001 of RRA 1998 requires 

the Commissioner of Internal Revenue 

to develop and implement a plan to 

reorganize the IRS. The congressional 

mandate provides that the plan shall 

‘‘eliminate or substantially modify the 

existing organization of the IRS which is 

based on a national, regional, and 

district structure; [and] establish 

organizational units serving particular 

groups of taxpayers with similar needs 

* * *.’’ Under the reorganized IRS, four 

nationwide operating divisions were 

established to serve different types of 

taxpayers. One of these operating 

divisions serves tax exempt and 

government entities, including 

churches. 

Section 1102(e)(3) of RRA 1998 

amended section 7611(f)(1), relating to 

second inquiries and examinations 

within five years of a previous inquiry 

or examination, by replacing Assistant 

Commissioner (Employee Plans and 

Exempt Organizations) with Secretary. 

Under section 7701(a)(11)(B), Secretary 

is defined to refer to the Secretary of the 

Treasury or his delegate. RRA 1998 did 

not amend other portions of section 

7611, such as references to ‘‘appropriate 

high-level Treasury official’’ and 

‘‘appropriate regional counsel.’’ 

In mandating the restructuring of the 

IRS under RRA 1998, Congress realized 

that certain positions within the IRS 

would be eliminated as a result of 

transitioning from a geographic 

structure to a structure based on 

nationwide jurisdiction of similar types 

of taxpayers. Accordingly, Congress 

included a savings provision in RRA 

1998. Section 1001(b) provides, ‘‘All 

orders, determinations, rules, 

regulations * * * and other 

administrative actions * * * which are 

in effect at the time this section takes 

effect * * * shall continue in effect 

according to their terms until modified, 

terminated, superseded, set aside or 

revoked in accordance with law by 

* * * the Secretary of the Treasury [or] 

the Commissioner of Internal Revenue 

* * *.’’ This provision keeps in effect 

regulations that make reference to 

officers whose positions no longer exist. 

The legislative history of RRA 1998 at 

H.R. Conf. Rep. No. 105–599, 105th 

Cong., 2d Sess. 195 (1998) explains that 

‘‘[t]he legality of IRS actions will not be 

affected pending further appropriate 

statutory changes relating to such a 

reorganization (e.g., eliminating 

statutory references to obsolete 

positions).’’ Accordingly, the Treasury 

Regulations under section 7611 have 

remained in effect notwithstanding their 

references to the positions of Regional 

Commissioner, Regional Counsel, and 

Assistant Commissioner (Employee 

Plans and Exempt Organizations), 

positions that were eliminated by the 

reorganization. Delegation Order 193 

(Rev. 6) (11/08/2000) provides in part 

that actions previously delegated to 


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Federal Register / Vol. 74, No. 149 / Wednesday, August 5, 2009 / Proposed Rules 39005 

Regional Commissioners by Treasury 

Regulations (par. 7) are now delegated 

to ‘‘Assistant Deputy Commissioners, 

Division Commissioners; Chiefs; and 

Directors, Submission Processing Field, 

Compliance Services Field, and 

Accounts Management Field.’’ In the 

Internal Revenue Manual (‘‘IRM’’), the 

IRS designated the Director, Exempt 

Organizations Examinations as the 

appropriate high-level Treasury official 

for purposes of section 7611. See IRM 

§ 4.76.7. 

Recent litigation has challenged the 

IRS’s interpretation of the term 

‘‘appropriate high-level Treasury 

official’’ following the reorganization. 

See United States v. Living Word 

Christian Center, Civil No. 08–mc–37, 

D.C. Minn. (Jan. 30, 2009) (‘‘LWCC’’). In 

particular, concern has been expressed 

about the need for an update to the 

regulations in light of the statutorily 

mandated reorganization and the 

elimination of internal revenue regions. 

In LWCC, the District Court for the 

District of Minnesota ruled that the 

Director, Exempt Organizations 

Examinations is not an appropriate 

high-level Treasury official to make the 

‘‘reasonable belief’’ determination 

required before the IRS may commence 

a church tax inquiry under section 7611. 

LWCC at 2. The district court concluded 

that the Director, Exempt Organizations 

Examinations is not an appropriate 

high-level Treasury official within the 

meaning of section 7611(h) because that 

official does not have a comparable 

breadth of responsibility to a regional 

commissioner nor as high a position 

within the IRS. Although the IRS 

disagrees with the district court’s 

reasoning and conclusion in LWCC, the 

IRS acknowledges that it would be 

beneficial to revise the regulations in 

light of the changes in IRS organization 

made in the wake of RRA 1998 to clarify 

who is an appropriate high-level 

Treasury official for purposes of section 

7611. Further, the IRS recognizes the 

significance of the special procedural 

requirements for church tax inquiries 

and examinations. These proposed 

regulations assign responsibility for 

making the determinations required 

under section 7611(a) to the Director, 

Exempt Organizations. 

Explanation of Provisions 

These proposed regulations eliminate 

references to the positions of Regional 

Commissioner and Regional Counsel 

under the existing regulations and give 

responsibilities formerly assigned to 

these now defunct positions to the 

Director, Exempt Organizations and the 

Division Counsel/Associate Chief 

Counsel, Tax Exempt and Government 

Entities, respectively. In addition, these 

proposed regulations eliminate 

references to the position of Assistant 

Commissioner (Employee Plans and 

Exempt Organizations) under the 

existing regulations and give 

responsibilities formerly assigned to 

that position to the Commissioner, Tax 

Exempt and Government Entities or the 

Deputy Commissioner, Tax Exempt and 

Government Entities. 

Reasonable Belief and Inquiry Notice 

Requirement 

With respect to the initiation of the 

church tax inquiry process, Treas. Reg. 

§ 301.7611–1 Q1–A1 provides that a 

‘‘Regional Commissioner (or higher 

Treasury official)’’ is the appropriate 

high-level Treasury official for purposes 

of this reasonable belief requirement. 

Similarly, Treas. Reg. § 301.7611–1 Q7– 

A7 states, ‘‘Repeated (two or more) 

failures by a church or its agents to 

reply to routine requests * * * will be 

considered by the appropriate Internal 

Revenue Service Regional 

Commissioner to be a reasonable basis 

for commencement of a church tax 

inquiry under the church tax inquiry 

and examination procedures of section 

7611.’’ In addition, Treas. Reg. 

§ 301.7611 Q9–A9 requires a Regional 

Commissioner to provide written notice 

to the church of the beginning of an 

inquiry. 

These proposed regulations eliminate 

references to the Regional 

Commissioner and instead provide that 

the Director, Exempt Organizations is 

the ‘‘appropriate high-level Treasury 

official’’ for purposes of the reasonable 

belief and inquiry notice requirements 

of Treas. Reg. § 301.7611–1 Q1–A1, Q7– 

A7, and Q9–A9. The Director, Exempt 

Organizations is a senior executive who 

reports to the Commissioner/Deputy 

Commissioner, Tax Exempt and 

Government Entities Division, and who 

is responsible for planning, managing, 

directing and executing nationwide 

activities for Exempt Organizations. See 

IRM § 1.1.23.5 for a comprehensive 

description of these activities. 

Examination Notice Requirement 

Under section 7611(b)(2) and Treas. 

Reg. § 301.7611–1 Q10–A10, a church 

tax examination cannot be commenced 

without first providing written notice of 

such examination to the church and to 

the ‘‘appropriate Regional Counsel’’ at 

least 15 days before the IRS begins the 

church tax examination. The regulation 

allows the Regional Counsel to file an 

advisory objection to the examination 

within this same 15-day period. 

These proposed regulations amend 

Treas. Reg. § 301.7611–1 Q10–A10 by 

substituting Division Counsel/Associate 

Chief Counsel, Tax Exempt and 

Government Entities, for each 

occurrence of Regional Counsel. These 

proposed regulations further specify 

that before the notice of examination is 

provided to the church, a copy of the 

notice must be provided to the Division 

Counsel/Associate Chief Counsel, Tax 

Exempt and Government Entities. 

Revocation of Exemption or of Church 

Status 

Section 7611(d)(1) and Treas. Reg. 

§ 301.7611–1 Q11–A11 require the 

Regional Counsel to approve, in writing, 

certain final determinations that are 

within the scope of section 7611 and 

adversely affect the tax-exempt status or 

increase any tax liability of a church. 

Further, prior to such adverse action, 

section 7611(d) requires Regional 

Counsel to determine, in writing, that 

there has been substantial compliance 

with the requirements of section 7611, 

when applicable. 

These proposed regulations amend 

Treas. Reg. § 301.7611–1 Q11–A11 by 

providing that the Division Counsel/ 

Associate Chief Counsel, Tax Exempt 

and Government Entities, is the official 

responsible for complying with the 

written determination and approval 

requirements of section 7611(d)(1). 

Limitations on Period of Assessment 

Section 7611(d)(2) and Treas. Reg. 

§ 301.7611–1 Q15–A15 provide special 

limitation periods for church tax 

liabilities. These special rules are not to 

be construed to increase an otherwise 

applicable limitation period. Treas. Reg. 

§ 301.7611–1 Q15–A15 states that, for 

purposes of section 7611(d)(2)(A), that 

is, the statute of limitations applicable 

to liabilities arising from church tax 

examinations, a church is determined 

not to be a church exempt from tax 

when the appropriate Regional 

Commissioner approves, in writing, the 

completed findings of the examining 

agent that the organization is not a 

church exempt from tax for one or more 

of the three most recently completed 

taxable years ending before the 

examination notice date. The regulation 

also states that the Regional 

Commissioner cannot delegate this 

approval to a subordinate official. 

Further, the completed findings of the 

examining agent, which are approved by 

the appropriate Regional Commissioner, 

are not considered a final revenue 

agent’s report (defined in section 

7611(g)). 

These proposed regulations substitute 

the Director, Exempt Organizations for 

the appropriate Regional Commissioner 


srobinson on DSKHWCL6B1PROD with PROPOSALS
39006 Federal Register / Vol. 74, No. 149 / Wednesday, August 5, 2009 / Proposed Rules 

for purposes of Treas. Reg. § 301.7611– 

1 Q15–A15. 

Multiple Examinations 

Consistent with the language of 

section 7611(f)(1) prior to enactment of 

RRA 1998, Treas. Reg. § 301–7611–1 

Q16–A16 provides that the Assistant 

Commissioner (Employee Plans and 

Exempt Organizations) is responsible for 

providing the written approval 

necessary to begin a second inquiry or 

examination of a church. These 

proposed regulations provide that the 

Commissioner, Tax Exempt and 

Government Entities or the Deputy 

Commissioner, Tax Exempt and 

Government Entities is responsible for 

approving second inquiries and 

examinations under section 7611(f). 

Remedies for Violation of Section 7611 

Section 7611(e) and Treas. Reg. 

§ 301.7611–1 Q17–A17 provide that, if 

there has not been substantial 

compliance with certain requirements 

in section 7611, including the notice 

requirements of section 7611(a) and (b), 

the exclusive remedy for such 

noncompliance is a stay in an 

enforcement proceeding to compel 

compliance with a summons with 

respect to the inquiry or examination. 

The stay continues until the court finds 

that all practicable steps to correct the 

noncompliance have been taken. Treas. 

Reg. § 301.7611–1 Q17–A17 further 

states that failure of the Regional 

Commissioner to approve an inquiry 

may not be raised as a defense or as an 

affirmative ground for relief in a 

summons proceeding or any other 

judicial proceeding other than as 

specifically set forth in the regulation. 

These proposed regulations amend 

Treas. Reg. § 301.7611–1 Q17–A17 to 

replace each reference to Regional 

Commissioner with Director, Exempt 

Organizations. 

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 

has also been determined that section 

553(b) of the Administrative Procedure 

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

to these proposed regulations and 

because the regulation does not impose 

a collection of information on small 

entities, the Regulatory Flexibility Act 

(5 U.S.C. 601) does not apply. 

Pursuant to section 7805(f) of the 

Code, these proposed 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 comments (a signed original and 

eight (8) copies) or electronic comments 

that are submitted timely to the IRS. 

Comments are requested on all aspects 

of the proposed regulations. 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 written or electronic 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 authors of these 

proposed regulations are Benjamin 

Akins and Monice Rosenbaum of the 

Office of Division Counsel/Associate 

Chief Counsel (Tax Exempt and 

Government Entities). However, other 

personnel from the IRS and the Treasury 

Department participated in their 

development. 

List of Subjects 26 CFR Part 301 

Administrative practice and 

procedure, Bankruptcy, Courts, Crime, 

Employment taxes, Estate taxes, Excise 

taxes, Gift taxes, Income taxes, 

Investigations, Law enforcement, 

Penalties, Pensions, Statistics, Taxes, 

Disclosure of information, Filing 

requirements. 

Amendments to the Regulations 

Accordingly, 26 CFR part 301 is 

proposed to be amended as follows: 

PART 301—PROCEDURE AND 

ADMINISTRATION 

Paragraph 1. The authority citation 

for part 301 continues to read in part as 

follows: 

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

Par. 2. In § 301.7611–1, each entry in 

the table, undesignated paragraphs in 

the ‘‘Old Paragraph’’ column are 

designated as new paragraphs in the 

‘‘New Paragraph’’ column to read as 

follows: 

Old paragraph New paragraph 

§ 301.7611–1 A–5 

first undesignated 

paragraph.

§ 301.7611–1 A–5 

paragraph (a). 

§ 301.7611–1 A–5 

second undesignated paragraph.

§ 301.7611–1 A–5 

paragraph (b). 

Old paragraph New paragraph 

§ 301.7611–1 A–6 

first undesignated 

paragraph.

§ 301.7611–1 A–6 

paragraph (a). 

§ 301.7611–1 A–9 

first undesignated 

paragraph.

§ 301.7611–1 A–9 

paragraph (a). 

§ 301.7611–1 A–9 

second undesignated paragraph.

§ 301.7611–1 A–9 

paragraph (b). 

§ 301.7611–1 A–10 

first undesignated 

paragraph.

§ 301.7611–1 A–10 

paragraph (a). 

§ 301.7611–1 A–10 

second undesignated paragraph.

§ 301.7611–1 A–10 

paragraph (b). 

§ 301.7611–1 A–10 

third undesignated 

paragraph.

§ 301.7611–1 A–10 

paragraph (c). 

§ 301.7611–1 A–10 

fourth undesignated 

paragraph.

§ 301.7611–1 A–10 

paragraph (d). 

§ 301.7611–1 A–10 

fifth undesignated 

paragraph.

§ 301.7611–1 A–10 

paragraph (e). 

§ 301.7611–1 A–11 

first undesignated 

paragraph.

§ 301.7611–1 A–11 

paragraph (a). 

§ 301.7611–1 A–11 

second undesignated paragraph.

§ 301.7611–1 A–11 

paragraph (b). 

§ 301.7611–1 A–11 

third undesignated 

paragraph.

§ 301.7611–1 A–11 

paragraph (c). 

§ 301.7611–1 A–13 

first undesignated 

paragraph.

§ 301.7611–1 A–13 

paragraph (a). 

§ 301.7611–1 A–13a 

first undesignated 

paragraph.

§ 301.7611–1 A–13a 

paragraph (a). 

§ 301.7611–1 A–14 

first undesignated 

paragraph.

§ 301.7611–1 A–14 

paragraph (a). 

§ 301.7611–1 A–14 

second undesignated paragraph.

§ 301.7611–1 A–14 

paragraph (b). 

§ 301.7611–1 A–15 

first undesignated 

paragraph.

§ 301.7611–1 A–15 

paragraph (a). 

§ 301.7611–1 A–15 

second undesignated paragraph.

§ 301.7611–1 A–15 

paragraph (b). 

§ 301.7611–1 A–15 

third undesignated 

paragraph.

§ 301.7611–1 A–15 

paragraph (c). 

§ 301.7611–1 A–15 

fourth undesignated 

paragraph.

§ 301.7611–1 A–15 

paragraph (d). 

§ 301.7611–1 A–15 

fifth undesignated 

paragraph.

§ 301.7611–1 A–15 

paragraph (e). 

§ 301.7611–1 A–15 

sixth undesignated 

paragraph.

§ 301.7611–1 A–15 

paragraph (f). 

§ 301.7611–1 A–15 

seventh undesignated paragraph.

§ 301.7611–1 A–15 

paragraph (g). 

§ 301.7611–1 A–16 

first undesignated 

paragraph.

§ 301.7611–1 A–16 

paragraph (a). 

§ 301.7611–1 A–17 

first undesignated 

paragraph.

§ 301.7611–1 A–17 

paragraph (a). 


srobinson on DSKHWCL6B1PROD with PROPOSALS
Federal Register / Vol. 74, No. 149 / Wednesday, August 5, 2009 / Proposed Rules 39007 

§ 301.7611–1 [Amended] 

Par. 3. For each section listed in the 

table, remove the language in the 

‘‘Remove’’ column and add in its place 

the language in the ‘‘Add’’ column as set 

forth below: 

Section Remove Add 

§ 301.7611–1 A–1 first sentence ........................ appropriate Regional Commissioner (or higher 

Treasury official).

Director, Exempt Organizations. 

§ 301.7611–1 A–7 first sentence ........................ appropriate Internal Revenue Service Regional Commissioner.Director, Exempt Organizations. 

§ 301.7611–1 A–9 first sentence ........................ appropriate Regional Commissioner ............... Director, Exempt Organizations. 

§ 301.7611–1 A–10 first sentence ...................... appropriate Regional Counsel ......................... Division Counsel/Associate Chief Counsel, 

Tax Exempt and Government Entities. 

§ 301.7611–1 A–10 paragraph (b) first sentence At the time the notice of examination (second 

notice) is provided to the church, a copy of 

the same notice will be provided to the appropriate Regional Counsel.

Before the notice of examination (second notice) is provided to the church, a copy of 

the same notice will be provided to the Division Counsel/Associate Chief Counsel, Tax 

Exempt and Government Entities. 

§ 301.7611–1 A–10 paragraph (b) second sentence.Regional Counsel ............................................. Division Counsel/Associate Chief Counsel, 

Tax Exempt and Government Entities. 

§ 301.7611–1 A–11 paragraph (c) first, second 

and third sentences.

Regional Counsel ............................................. Division Counsel/Associate Chief Counsel, 

Tax Exempt and Government Entities. 

§ 301.7611–1 A–15 paragraph (c) first and third 

sentences.

appropriate Regional Commissioner ............... Director, Exempt Organizations. 

§ 301.7611–1 A–15 paragraph (c) second sentence.Regional Commissioner ................................... Director, Exempt Organizations. 

§ 301.7611–1 A–16 first sentence ...................... Assistant Commissioner (Employee Plans and 

Exempt Organizations).

Commissioner, Tax Exempt and Government 

Entities or the Deputy Commissioner, Tax 

Exempt and Government Entities. 

§ 301.7611–1 A–16 second sentence ................ Assistant Commissioner’s approval ................. approval of the Commissioner, Tax Exempt 

and Government Entities or the Deputy 

Commissioner, Tax Exempt and Government Entities. 

§ 301.7611–1 A–16 paragraph (a) second sentence.Assistant Commissioner (Employee Plans and 

Exempt Organizations).

Commissioner, Tax Exempt and Government 

Entities or the Deputy Commissioner, Tax 

Exempt and Government Entities. 

§ 301.7611–1 A–17 first sentence ...................... Regional Commissioner ................................... Director, Exempt Organizations. 

§ 301.7611–1 A–17 paragraph(a) third sentence Regional Commissioner ................................... Director, Exempt Organizations. 

§ 301.7611–1 A–17 paragraph (a) fourth sentence.appropriate Regional Commissioner’s belief ... belief of the Director, Exempt Organizations. 

Linda E. Stiff, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. E9–18659 Filed 7–31–09; 4:15 pm] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R09–OAR–2008–0379; FRL–8940–3] 

Approval and Promulgation of 

Maintenance Plan for Carbon 

Monoxide; State of Arizona; Tucson 

Air Planning Area 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: Pursuant to the Clean Air Act, 

EPA is proposing to approve two State 

implementation plan revisions 

submitted by the State of Arizona. The 

State submitted the 2008 Revision to the 

Carbon Monoxide Limited Maintenance 

Plan for the Tucson Air Planning Area 

on July 10, 2008. EPA is proposing to 

approve the 2008 Limited Maintenance 

Plan because it provides for the 

maintenance of the carbon monoxide 

national ambient air quality standard 

within the Tucson Air Planning Area 

through the second 10-year portion of 

the maintenance period. EPA is also 

proposing to approve a statutory 

provision that was submitted by the 

State on June 22, 2009 as a revision to 

the State implementation plan and that 

extends the life of the State’s vehicle 

emissions inspection program through 

the end of 2016. EPA is taking this 

action pursuant to those provisions of 

the Clean Air Act that obligate the 

Agency to take action on submittals of 

revisions to State implementation plans. 

The effect of this action would be to 

make certain commitments related to 

maintenance of the carbon monoxide 

standard in the Tucson Air Planning 

Area Federally enforceable as part of the 

Arizona State implementation plan. 

DATES: Written comments must be 

received at the address below on or 

before September 4, 2009. 

ADDRESSES: Submit comments, 

identified by docket number EPA–R09– 

OAR–2008–0379, by one of the 

following methods: 

1. Federal eRulemaking Portal: 

http://www.regulations.gov. Follow the 

on-line instructions. 

2. E-mail: robin.marty@epa.gov. 

3. Mail or deliver: Marty Robin (AIR– 

2), U.S. Environmental Protection 

Agency Region IX, 75 Hawthorne Street, 

San Francisco, CA 94105–3901. 

Instructions: All comments will be 

included in the public docket without 

change and may be made available 

online at http://www.regulations.gov, 

including any personal information 

provided, unless the comment includes 

Confidential Business Information (CBI) 

or other information whose disclosure is 

restricted by statute. Information that 

you consider CBI or otherwise protected 

should be clearly identified as such and 

should not be submitted through 

http://www.regulations.gov or e-mail. 

The http://www.regulations.gov portal is 

an ‘‘anonymous access’’ system, which 

means EPA will not know your identity 

or contact information unless you 

provide it in the body of your comment. 

If you send e-mail directly to EPA 

without going through http:// 


srobinson on DSKHWCL6B1PROD with PROPOSALS