Federal Register / Vol. 74, No. 186 / Monday, September 28, 2009 / Proposed Rules 49351 

responsibilities among the various 

levels of government. 

For the reasons discussed above, I 

certify this proposed regulation: 

1. Is not a ‘‘significant regulatory 

action’’ under Executive Order 12866; 

2. Is not a ‘‘significant rule’’ under the 

DOT Regulatory Policies and Procedures 

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

3. Will not have a significant 

economic impact, positive or negative, 

on a substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

We prepared a regulatory evaluation 

of the estimated costs to comply with 

this proposed AD and placed it in the 

AD docket. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Incorporation by reference, 

Safety. 

The Proposed Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA proposes to amend 14 CFR part 

39 as follows: 

PART 39—AIRWORTHINESS 

DIRECTIVES 

1. The authority citation for part 39 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40113, 44701. 

§ 39.13 [Amended] 

2. The FAA amends § 39.13 by adding 

the following new AD: 

Fokker Services B.V.: Docket No. FAA– 

2009–0793; Directorate Identifier 2009– 

NM–051–AD. 

Comments Due Date 

(a) We must receive comments by October 

28, 2009. 

Affected ADs 

(b) None. 

Applicability 

(c) This AD applies to Fokker Model F.28 

Mark 0070 and 0100 airplanes, certificated in 

any category, all serial numbers, if equipped 

with an ‘‘airstair’’ type door with a passenger 

door actuator having part number (P/N) 

A26900–401, A82936–701, A82936–705, 

R5320, R5320–1, R5320–12, W26900–401, 

W53200–401, W53200–403, or W53200–405. 

Subject 

(d) Air Transport Association (ATA) of 

America Code 52: Doors. 

Reason 

(e) The mandatory continuing 

airworthiness information (MCAI) states: 

Several cases have been reported where a 

passenger door actuator detached from the 

passenger door. This caused the passenger 

door to drop to the platform in an 

uncontrolled manner. 

This condition, if not corrected, could 

result in injury to persons on the ground and 

damage to the aircraft. 

To address this problem, Fokker Services 

has developed an improved actuator to 

ensure the proper functioning of the door 

opening mechanism. 

For the reason described above, this AD 

requires the replacement of existing airstair 

door actuators with improved actuators. 

Actions and Compliance 

(f) Unless already done, do the following 

actions. 

(1) Within 7,500 flight cycles after the 

effective date of this AD, replace the affected 

door actuator with a new or modified unit 

that has a part number not identified in 

paragraph (c) of this AD, in accordance with 

Fokker Service Bulletin SBF100–52–087, 

dated November 10, 2008. 

(2) As of 18 months after the effective date 

of this AD, no person may install on any 

airplane a door actuator with a part number 

listed in paragraph (c) of this AD; 

modification of the actuators in accordance 

with Fokker Component Service Bulletin 

R5320–52–011, dated November 10, 2008, 

changes the part number of the actuator. 

FAA AD Differences 

Note 1: This AD differs from the MCAI 

and/or service information as follows: No 

differences. 

Other FAA AD Provisions 

(g) The following provisions also apply to 

this AD: 

(1) Alternative Methods of Compliance 

(AMOCs): The Manager, International 

Branch, ANM–116, FAA, has the authority to 

approve AMOCs for this AD, if requested 

using the procedures found in 14 CFR 39.19. 

Send information to ATTN: Tom Rodriguez, 

Aerospace Engineer, International Branch, 

ANM–116, Transport Airplane Directorate, 

FAA, 1601 Lind Avenue, SW., Renton, 

Washington 98057–3356; telephone (425) 

227–1137; fax (425) 227–1149. Before using 

any approved AMOC on any airplane to 

which the AMOC applies, notify your 

principal maintenance inspector (PMI) or 

principal avionics inspector (PAI), as 

appropriate, or lacking a principal inspector, 

your local Flight Standards District Office. 

The AMOC approval letter must specifically 

reference this AD. 

(2) Airworthy Product: For any requirement 

in this AD to obtain corrective actions from 

a manufacturer or other source, use these 

actions if they are FAA-approved. Corrective 

actions are considered FAA-approved if they 

are approved by the State of Design Authority 

(or their delegated agent). You are required 

to assure the product is airworthy before it 

is returned to service. 

(3) Reporting Requirements: For any 

reporting requirement in this AD, under the 

provisions of the Paperwork Reduction Act, 

the Office of Management and Budget (OMB) 

has approved the information collection 

requirements and has assigned OMB Control 

Number 2120–0056. 

Related Information 

(h) Refer to MCAI European Aviation 

Safety Agency Airworthiness Directive 2009– 

0026, dated February 17, 2009; Fokker 

Service Bulletin SBF100–52–087, dated 

November 10, 2008; and Fokker Component 

Service Bulletin R5320–52–011, dated 

November 10, 2008; for related information. 

Issued in Renton, Washington, on 

September 18, 2009. 

Ali Bahrami, 

Manager, Transport Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. E9–23299 Filed 9–25–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 39 

[Docket No. FAA–2009–0794; Directorate 

Identifier 2009–NM–035–AD] 

RIN 2120–AA64 

Airworthiness Directives; Boeing 

Model 747–100, 747–100B, 747–100B 

SUD, 747–200B, 747–200C, 747–200F, 

747–300, 747–400, 747–400D, 747– 

400F, 747SR, and 747SP Series 

Airplanes 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of proposed rulemaking 

(NPRM). 

SUMMARY: We propose to adopt a new 

airworthiness directive (AD) for all 

Boeing Model 747 airplanes. This 

proposed AD would require a general 

visual inspection to identify any 

existing repairs of the upper main sill 

outer chord of the left and right side 

main entry door number 1, as 

applicable; repetitive detailed 

inspections for cracks in the upper main 

sill of the door(s); and related 

investigative and corrective actions, if 

necessary. This proposed AD would 

also require repetitive inspections for 

airplanes on which a certain repair is 

done, and corrective actions if 

necessary. This proposed AD results 

from reports of cracks in the main entry 

door number 1 upper main sill outer 

chord, along the bend radius of the 

chord on several airplanes. We are 

proposing this AD to detect and correct 

such cracks, which could result in loss 

of structural integrity of the airplane. 

DATES: We must receive comments on 

this proposed AD by November 12, 

2009. 

ADDRESSES: You may send comments by 

any of the following methods: 

• Federal eRulemaking Portal: Go to 

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

instructions for submitting comments. 

• Fax: 202–493–2251. 


CPrice-Sewell on DSKGBLS3C1PROD with PROPOSALS
49352 Federal Register / Vol. 74, No. 186 / Monday, September 28, 2009 / Proposed Rules 

• Mail: U.S. Department of 

Transportation, Docket Operations, M– 

30, West Building Ground Floor, Room 

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

Washington, DC 20590. 

• Hand Delivery: U.S. Department of 

Transportation, Docket Operations, M– 

30, West Building Ground Floor, Room 

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

Washington, DC 20590, between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. 

For service information identified in 

this proposed AD, contact Boeing 

Commercial Airplanes, Attention: Data 

& Services Management, P.O. Box 3707, 

MC 2H–65, Seattle, Washington 98124– 

2207; telephone 206–544–5000, 

extension 1; fax 206–766–5680; e-mail 

me.boecom@boeing.com; Internet 

https://www.myboeingfleet.com. You 

may review copies of the referenced 

service information at the FAA, 

Transport Airplane Directorate, 1601 

Lind Avenue, SW., Renton, Washington. 

For information on the availability of 

this material at the FAA, call 425–227– 

1221 or 425–227–1152. 

Examining the AD Docket 

You may examine the AD docket on 

the Internet at http:// 

www.regulations.gov; or in person at the 

Docket Management Facility between 9 

a.m. and 5 p.m., Monday through 

Friday, except Federal holidays. The AD 

docket contains this proposed AD, the 

regulatory evaluation, any comments 

received, and other information. The 

street address for the Docket Office 

(telephone 800–647–5527) is in the 

ADDRESSES section. Comments will be 

available in the AD docket shortly after 

receipt. 

FOR FURTHER INFORMATION CONTACT: Ivan 

Li, Aerospace Engineer, Airframe 

Branch, ANM–120S, FAA, Seattle 

Aircraft Certification Office, 1601 Lind 

Avenue, SW., Renton, Washington 

98057–3356; telephone (425) 917–6437; 

fax (425) 917–6590. 

SUPPLEMENTARY INFORMATION: 

Comments Invited 

We invite you to send any written 

relevant data, views, or arguments about 

this proposed AD. Send your comments 

to an address listed under the 

ADDRESSES section. Include ‘‘Docket No. 

FAA–2009–0794; Directorate Identifier 

2009–NM–035–AD’’ at the beginning of 

your comments. We specifically invite 

comments on the overall regulatory, 

economic, environmental, and energy 

aspects of this proposed AD. We will 

consider all comments received by the 

closing date and may amend this 

proposed AD because of those 

comments. 

We will post all comments we 

receive, without change, to http:// 

www.regulations.gov, including any 

personal information you provide. We 

will also post a report summarizing each 

substantive verbal contact we receive 

about this proposed AD. 

Discussion 

We have received reports in the main 

entry door number 1 upper main sill 

outer chord, along the bend radius of 

the chord on several airplanes. The 

cracks have been attributed to fatigue. 

This condition, if not detected and 

corrected, could result in loss of 

structural integrity of the airplane. 

Relevant Service Information 

We have reviewed Boeing Alert 

Service Bulletin 747–53A2785, dated 

February 12, 2009. The service bulletin 

describes procedures for a general visual 

inspection to identify any existing 

structural repair manual (SRM) repairs 

of the upper main sill outer chord of the 

left and right side main entry door 

number 1, as applicable, repetitive 

detailed inspections to detect cracks in 

the upper main sill of the door(s), and 

related investigative and corrective 

actions, if necessary. 

The related investigative action is to 

remove any existing SRM outer chord 

repair found and do a detailed 

inspection for cracks of the upper main 

sill and corrective actions, if necessary. 

The corrective actions include: 

• For airplanes on which any crack is 

found in the upper main sill outer 

chord, install an outer chord repair in 

accordance with Boeing drawing 

691U0145; 

• For airplanes on which any existing 

SRM outer chord repair is removed, 

install a new repair in accordance with 

Boeing drawing 691U0145; 

• For airplanes on which any crack is 

found in the frame attachment angles or 

clips of the upper main sill, replace the 

cracked angle or clip with a new part; 

and 

• For airplanes on which any crack is 

found in the upper main sill web, 

contact Boeing for repair instructions. 

The service bulletin also describes 

procedures for repetitive after-repair 

inspections of any upper main sill(s) 

that has been repaired in accordance 

with Boeing drawing 691U0145. For 

airplanes on which any crack is found 

during the after-repair inspections, the 

service bulletin specifies contacting 

Boeing for repair instructions. 

The compliance time for the initial 

general visual and detailed inspections 

is before 9,000 total flight cycles or 

within 12,000 flight cycles after 

installation of the Zone 3 modification 

in accordance with Boeing Service 

Bulletin 747–53–2272, depending on 

the configuration of the airplane; or 

within 1,500 flight cycles after the date 

on the service bulletin; whichever 

occurs later. The repetitive interval for 

the detailed inspection is 6,000 flight 

cycles. The compliance time for the 

after-repair inspection is within 15,000 

flight cycles after the installation of the 

repair in accordance with Boeing 

drawing 691U0145, or within 1,500 

flight cycles after the date on the service 

bulletin, whichever occurs later. The 

repetitive interval for the after-repair 

inspection is 3,000 flight cycles. The 

compliance time for all related 

investigative and corrective actions is 

before further flight. 

FAA’s Determination and Requirements 

of this Proposed AD 

We are proposing this AD because we 

evaluated all relevant information and 

determined the unsafe condition 

described previously is likely to exist or 

develop in other products of the same 

type design. This proposed AD would 

require accomplishing the actions 

specified in the service information 

described previously, except as 

discussed under ‘‘Differences Between 

the Proposed AD and the Service 

Bulletin.’’ 

Differences between the Proposed AD 

and the Service Bulletin 

The service bulletin specifies to 

contact the manufacturer for 

instructions on how to repair certain 

conditions, but this proposed AD would 

require repairing those conditions in 

one of the following ways: 

• Using a method that we approve; or 

• Using data that meet the 

certification basis of the airplane, and 

that have been approved by an 

Authorized Representative for the 

Boeing Commercial Airplanes 

Delegation Option Authorization 

Organization whom we have authorized 

to make those findings. 

Where the service bulletin specifies a 

compliance time after the date on the 

service bulletin, this AD requires 

compliance within the specified 

compliance time after the effective date 

of this AD. 

Costs of Compliance 

We estimate that this proposed AD 

would affect 165 airplanes of U.S. 

registry. The following table provides 

the estimated costs for U.S. operators to 

comply with this proposed AD. 


CPrice-Sewell on DSKGBLS3C1PROD with PROPOSALS
Federal Register / Vol. 74, No. 186 / Monday, September 28, 2009 / Proposed Rules 49353 

TABLE—ESTIMATED COSTS

Action Work hours Average labor 

rate per hour Parts Cost per product 

Number 

of U.S.- 

registered 

airplanes 

Fleet cost 

Inspection (groups 1, 3) 6 $80 $0 $480, per inspection 

cycle.

Up to 165 ..... Up to $79,200, per inspection cycle. 

Inspection (groups 2, 4) 3 80 0 $240, per inspection 

cycle.

Up to 165 ..... Up to $39,600, per inspection cycle. 

Authority for this Rulemaking 

Title 49 of the United States Code 

specifies the FAA’s authority to issue 

rules on aviation safety. Subtitle I, 

section 106, describes the authority of 

the FAA Administrator. ‘‘Subtitle VII: 

Aviation Programs,’’ describes in more 

detail the scope of the Agency’s 

authority. 

We are issuing this rulemaking under 

the authority described in ‘‘Subtitle VII, 

Part A, Subpart III, Section 44701: 

General requirements.’’ Under that 

section, Congress charges the FAA with 

promoting safe flight of civil aircraft in 

air commerce by prescribing regulations 

for practices, methods, and procedures 

the Administrator finds necessary for 

safety in air commerce. This regulation 

is within the scope of that authority 

because it addresses an unsafe condition 

that is likely to exist or develop on 

products identified in this rulemaking 

action. 

Regulatory Findings 

We determined that this proposed AD 

would not have federalism implications 

under Executive Order 13132. This 

proposed AD would not have a 

substantial direct effect on the States, on 

the relationship between the national 

Government and the States, or on the 

distribution of power and 

responsibilities among the various 

levels of government. 

For the reasons discussed above, I 

certify this proposed regulation: 

1. Is not a ‘‘significant regulatory 

action’’ under Executive Order 12866, 

2. Is not a ‘‘significant rule’’ under the 

DOT Regulatory Policies and Procedures 

(44 FR 11034, February 26, 1979), and 

3. Will not have a significant 

economic impact, positive or negative, 

on a substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

You can find our regulatory 

evaluation and the estimated costs of 

compliance in the AD Docket. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Incorporation by reference, 

Safety. 

The Proposed Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA proposes to amend 14 CFR part 

39 as follows: 

PART 39—AIRWORTHINESS 

DIRECTIVES 

1. The authority citation for part 39 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40113, 44701. 

§ 39.13 [Amended] 

2. The FAA amends § 39.13 by adding 

the following new AD: 

Boeing: Docket No. FAA–2009–0794; 

Directorate Identifier 2009–NM–035–AD. 

Comments Due Date 

(a) We must receive comments by 

November 12, 2009. 

Affected ADs 

(b) None. 

Applicability 

(c) This AD applies to all Boeing Model 

747–100, 747–100B, 747–100B SUD, 747– 

200B, 747–200C, 747–200F, 747–300, 747– 

400, 747–400D, 747–400F, 747SR, and 747SP 

series airplanes, certificated in any category. 

Subject 

(d) Air Transport Association (ATA) of 

America Code 53: Fuselage. 

Unsafe Condition 

(e) This AD results from reports of cracks 

in the main entry door number 1 upper main 

sill outer chord, along the bend radius of the 

chord on several airplanes. The Federal 

Aviation Administration is issuing this AD to 

detect and correct such cracks, which could 

result in loss of structural integrity of the 

airplane. 

Compliance 

(f) You are responsible for having the 

actions required by this AD performed within 

the compliance times specified, unless the 

actions have already been done. 

Inspections 

(g) At the applicable times specified in 

Table 1 of paragraph 1.E. ‘‘Compliance’’ of 

Boeing Alert Service Bulletin 747–53A2785, 

dated February 12, 2009, except as required 

by paragraphs (j), (k), and (l) of this AD: Do 

a general visual inspection to identify any 

existing structural repair manual (SRM) 

repairs of the upper main sill outer chord of 

the left and right side main entry door 

number 1, as applicable; a detailed 

inspection for cracks in the upper main sill 

of the door(s); and do all related investigative 

and corrective actions, as applicable; in 

accordance with the Accomplishment 

Instructions of Boeing Alert Service Bulletin 

747–53A2785, dated February 12, 2009. Do 

all applicable related investigative and 

corrective actions before further flight. 

(h) For airplanes identified in paragraphs 

(h)(1) and (h)(2) of this AD: Repeat the 

detailed inspection described in paragraph 

(g) of this AD thereafter at the interval 

specified in Table 1 of paragraph 1.E. 

‘‘Compliance’’ of Boeing Alert Service 

Bulletin 747–53A2785, dated February 12, 

2009, until the outer chord repair specified 

in drawing 691U0145 is done on the upper 

main sill, in accordance with the 

Accomplishment Instructions of the Boeing 

Alert Service Bulletin 747–53A2785, dated 

February 12, 2009. 

(1) Airplanes on which no cracking is 

found and no existing SRM outer chord 

repair is found during any inspection 

required by paragraph (g) of this AD. 

(2) Airplanes on which sill web or frame 

attachment angles (or clips) are repaired or 

replaced in accordance with Boeing Alert 

Service Bulletin 747–53A2785, dated 

February 12, 2009, and the drawing 

691U0145 outer chord repair is not installed 

in accordance with Boeing Alert Service 

Bulletin 747–53A2785, dated February 12, 

2009. 

(i) For airplanes on which the outer chord 

repair specified in drawing 691U0145 has 

been installed in accordance with Boeing 

Alert Service Bulletin 747–53A2785, dated 

February 12, 2009: At the applicable times 

specified in Table 2 of paragraph 1.E. 

‘‘Compliance’’ of Boeing Alert Service 

Bulletin 747–53A2785, dated February 12, 

2009, except as required by paragraph (l) of 

this AD, do the after-repair inspections and 

all applicable corrective actions in 

accordance with the Accomplishment 

Instructions of Boeing Alert Service Bulletin 

747–53A2785, dated February 12, 2009, 

except as provided by paragraph (k) of this 

AD. Repeat the inspections thereafter at 

intervals not to exceed 3,000 flight cycles. 

Credit for Inspections Required by AD 2005– 

20–30 or AD 2006–05–02 

(j) Accomplishing the inspections required 

by AD 2005–20–30 or AD 2006–05–02, as 

applicable, is an acceptable method of 

compliance for the inspections required by 

paragraph (g) of this AD. For any airplane 

that has accumulated 22,000 total flight 


CPrice-Sewell on DSKGBLS3C1PROD with PROPOSALS
49354 Federal Register / Vol. 74, No. 186 / Monday, September 28, 2009 / Proposed Rules 

cycles or more, AD 2005–20–30 requires 

accomplishing the inspections in accordance 

with Boeing Service Bulletin 747–53A2349, 

Revision 2, dated April 3, 2003; and AD 

2006–05–02 requires accomplishing the 

inspections in accordance with Boeing Alert 

Service Bulletin 747–53A2500, dated 

December 21, 2004. 

Exceptions to the Service Bulletin 

(k) If any crack is found during any 

inspection required by this AD, and Boeing 

Alert Service Bulletin 747–53A2785, dated 

February 12, 2009, specifies to contact 

Boeing for appropriate action: Before further 

flight, repair the crack using a method 

approved in accordance with the procedures 

specified in paragraph (m) of this AD. 

(l) Where Boeing Alert Service Bulletin 

747–53A2785, dated February 12, 2009, 

specifies a compliance time ‘‘after the date on 

this service bulletin,’’ this AD requires 

compliance within the specified compliance 

time after the effective date of this AD. 

Alternative Methods of Compliance 

(AMOCs) 

(m)(1) The Manager, Seattle (ACO), FAA, 

has the authority to approve AMOCs for this 

AD, if requested using the procedures found 

in 14 CFR 39.19. Send information to ATTN: 

Ivan Li, Aerospace Engineer, Airframe 

Branch, ANM–120S, FAA, Seattle Aircraft 

Certification Office, 1601 Lind Avenue, SW., 

Renton, Washington 98057–3356; telephone 

(425) 917–6437; fax (425) 917–6590. Or, email information to 9-ANM-Seattle-ACOAMOC-Requests@faa.gov. 

(2) To request a different method of 

compliance or a different compliance time 

for this AD, follow the procedures in 14 CFR 

39.19. Before using any approved AMOC on 

any airplane to which the AMOC applies, 

notify your principal maintenance inspector 

(PMI) or principal avionics inspector (PAI), 

as appropriate, or lacking a principal 

inspector, your local Flight Standards District 

Office. The AMOC approval letter must 

specifically reference this AD. 

(3) An AMOC that provides an acceptable 

level of safety may be used for any repair 

required by this AD, if it is approved by an 

Authorized Representative for the Boeing 

Commercial Airplanes Delegation Option 

Authorization Organization who has been 

authorized by the Manager, Seattle ACO, to 

make those findings. For a repair method to 

be approved, the repair must meet the 

certification basis of the airplane, and the 

approval must specifically refer to this AD. 

Issued in Renton, Washington, on 

September 18, 2009. 

Ali Bahrami, 

Manager, Transport Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. E9–23294 Filed 9–25–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–108045–08] 

RIN 1545–BI44 

Definition of Omission From Gross 

Income 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations. 

SUMMARY: This document contains 

proposed regulations defining an 

omission from gross income for 

purposes of the six-year minimum 

period for assessment of tax attributable 

to partnership items and the six-year 

period for assessing tax. The regulations 

resolve a continuing issue as to whether 

an overstatement of basis in a sold asset 

results in an omission from gross 

income. The regulations will affect any 

taxpayer who overstates basis in a sold 

asset creating an omission from gross 

income exceeding twenty-five percent of 

the income stated in the return. The text 

of the temporary regulations published 

in the Rules and Regulations section of 

this issue of the Federal Register also 

serves as the text of these proposed 

regulations. This document also 

provides notice of a public hearing on 

these proposed and temporary 

regulations. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by December 28, 2009. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–108045–08), 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–108045– 

08), 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–108045– 

08). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

William A. Heard, III at (202) 622–4570; 

concerning submissions of comments 

and requests for a public hearing, 

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

(202) 622–7180 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register amend the 

Procedure and Administration 

Regulations (26 CFR part 301) relating to 

sections 6229(c)(2) and 6501(e). The text 

of those regulations also serves as the 

text of these proposed regulations. The 

preamble to the temporary regulations 

explains the amendments. 

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 these 

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 Internal Revenue 

Code, these regulations have been 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on their 

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 public comments will be made 

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 

regulations is William A. Heard III of 

the Office of the Associate Chief 

Counsel (Procedure and 

Administration). 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 


CPrice-Sewell on DSKGBLS3C1PROD with PROPOSALS