51526 Federal Register / Vol. 74, No. 193 / Wednesday, October 7, 2009 / Proposed Rules 

Issued in Anchorage, AK, on September 18, 

2009. 

Anthony M. Wylie, 

Manager, Alaska Flight Services Information 

Area Group. 

[FR Doc. E9–24179 Filed 10–6–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF COMMERCE 

Bureau of the Census 

15 CFR Part 90 

[Docket Number 0908171239–91239–01] 

RIN 0607–AA49 

Temporary Suspension of the 

Population Estimates and Income 

Estimates Challenge Programs 

AGENCY: Bureau of the Census, 

Department of Commerce. 

ACTION: Notice of proposed rulemaking; 

request for comments. 

SUMMARY: This document provides 

notice to state and local governments 

and to federal agencies that, beginning 

on January 1, 2010, the Bureau of the 

Census (Census Bureau) proposes to 

temporarily suspend the Population 

Estimates Challenge Program and to 

indefinitely suspend the Per Capita 

Income Estimates Challenge Program 

(also known as Procedure for 

Challenging Certain Population and 

Income Estimates) during the decennial 

census year and the year following it to 

accommodate the taking of the 2010 

Census. During this time, the Census 

Bureau would not provide the 

operations necessary to review the July 

1, 2009, population or per capita income 

estimates for state, and other generalpurpose governments, such as cities, 

towns, and villages. The Population 

Estimates Challenge Program is 

expected to resume in 2012 as the 

program begins operations based upon 

the results of the 2010 Census. The Per 

Capita Income Estimates Challenge 

Program would be suspended until a 

rulemaking can be initiated to remove 

those regulations from the Code of 

Federal Regulations. 

DATES: Comments must be received by 

November 6, 2009. 

ADDRESSES: Comments may be 

submitted through any of the following 

methods: 

• Federal eRulemaking Portal: 

www.Regulations.gov 

• Mail: Mr. Rodger Johnson, 

Population Division, Bureau of the 

Census, Washington, DC 20233. 

FOR FURTHER INFORMATION CONTACT: Mr. 

Rodger Johnson, Population Division, 

Bureau of the Census, Washington, DC 

20233, telephone (301) 763–2461, e-mail 

at rodger.v.johnson@census.gov. 

SUPPLEMENTARY INFORMATION: The 

Census Bureau first adopted procedures 

for initiating informal challenges to 

certain population or per capita income 

estimates prepared by the Census 

Bureau in 1979 by amending Title 15 of 

the Code of Federal Regulations (CFR) to 

provide for a new Part 90 (44 FR 20646). 

These regulations were needed to 

standardize and codify procedures and 

to extend to the state or local 

government the right to a hearing prior 

to a final determination of the 

challenged estimate by the Director of 

the Census Bureau. Legal authority for 

the challenge procedures remains 13 

U.S.C. 4, which provides in pertinent 

part, that the Secretary may issue rules 

and regulations as he deems necessary 

to carry out his functions and duties 

under Title 13. 

The Census Bureau prepares estimates 

of total population and per capita 

income for states and units of local 

government for the period between 

decennial censuses. States, counties, 

and other units of general-purpose 

government may initiate informal 

challenges to population and per capita 

income estimates under the procedures 

set forth in 15 CFR Part 90. Under the 

regulations, a challenge is defined as 

‘‘the process of objecting to or calling 

into question the Census Bureau’s 

population or per capita income 

estimates of a state or unit of local 

government.’’ Government entities are 

given 180 days after the release of the 

population or per capita income 

estimates to initiate an informal 

challenge. If the challenge cannot be 

resolved informally, the government 

submitting the challenge can choose to 

file a formal challenge (15 CFR 90.9), 

which is resolved in a hearing that is 

held at the Census Bureau and presided 

over by a hearing officer that is 

appointed by the Census Bureau 

Director. 

As is done for other intercensal 

programs, the Census Bureau hereby 

notifies the public that it proposes to 

suspend the Population Estimates 

Challenge Program after the resolution 

of all challenges to the 2008 population 

estimates, which should occur by 

January 1, 2010. The Census Bureau will 

release the 2009 population estimates in 

2010, however, the Census Bureau 

would not accept challenges to the 2009 

estimates. 

The Population Estimates Challenge 

Program would resume in 2012 after the 

Census Bureau concludes its 

responsibilities in the conduct of the 

decennial census. During the period 

when the program is suspended, the 

Census Bureau will be conducting 

demographic analysis of the 2010 

Census, evaluating the results of the 

2010 Census in comparison with the 

population estimates, conducting 

research to enhance the estimates and 

challenge programs and integrating the 

updates from the 2010 Census into the 

estimates program after the 2010 

Census. 

After the conduct of the decennial 

census, the Census Bureau would 

resume accepting challenges to the 

population estimates by publishing in 

the Federal Register a notice that 

announces the date when it will begin 

to accept challenges. The Census Bureau 

would accept challenges beginning with 

the 2011 population estimates. The 2011 

population estimates are based upon the 

2010 Census and are scheduled for 

release in 2012. 

Suspending the Population Estimates 

Challenge Program is a necessary action 

in order to ensure that sufficient 

resources are allocated to the conduct of 

the decennial census, allowing the 

Census Bureau’s Population Division 

staff to effectively evaluate the 2010 

census results. 

In addition, the Census Bureau 

notifies the public that it will also 

suspend the Per Capita Income 

Estimates Challenge Program, which are 

codified in the same part as the 

Population Estimates Challenge 

Program. This program has not been 

active since the general revenue sharing 

program ended in 1986, along with its 

requirement for per capita income 

estimates, and thus it has been 

determined to suspend the program 

indefinitely. The Census Bureau will 

undertake a rulemaking action in the 

near future to remove these regulations 

from the Code of Federal Regulations. 

Classification 

Executive Order 12866: It has been 

determined that this notice is not 

significant for purposes of E.O. 12866. 

Executive Order 13132: It has been 

determined that this notice does not 

contain policies with federalism 

implications as that term is defined in 

EO 13132. 

Regulatory Flexibility Act: The Chief 

Counsel for Regulations certified to the 

Chief Counsel for Advocacy that this 

rule, if implemented, would not have a 

significant economic impact on a 

substantial number of small entities. 

The entities that would be impacted by 

this rule are all States, counties, and 

other units of general-purpose 

government. Section 601(5) of the 

Regulatory Flexibility Act defines small 


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Federal Register / Vol. 74, No. 193 / Wednesday, October 7, 2009 / Proposed Rules 51527 

governmental jurisdictions as 

governments of cities, counties, towns, 

townships, villages, school districts, or 

special districts with a population of 

less than 50,000. Under this definition, 

the Census Bureau estimates that there 

are 37,204 general purpose 

governmental units impacted by this 

rule that would be considered small 

entities based upon the 2008 population 

estimates. Although a substantial 

number of small entities would be 

impacted by this rule, the proposed rule 

is not expected to result in significant 

economic impact. The suspension of the 

Population Estimates Challenge Program 

does not directly impose economic costs 

to the impacted entities, as the program 

is a mechanism to allow affected entities 

to seek corrections to their population 

estimates. The indirect impacts of this 

rulemaking are unknown as it is 

infeasible to identify the programs that 

rely on the population estimates and to 

determine which of those programs 

would avail themselves of the challenge 

program results. However, it is noted 

that the 2010 Census population counts 

will be available shortly thereafter for 

comprehensive use in various programs 

in lieu of the population estimates. 

List of Subjects in 15 CFR Part 90 

Administrative practice and 

procedure; Census data; State and local 

governments. 

For reasons discussed in the 

preamble, the Census Bureau proposed 

to amend 15 CFR Part 90 as follows: 

PART 90—PROCEDURE FOR 

CHALLENGING CERTAIN 

POPULATION AND INCOME 

ESTIMATES [AMENDED] 

1. The authority citation for Part 90 

continues to read as follows: 

Authority: 13 U.S.C. 4. 

2. Effective January 1, 2010, PART 

90—PROCEDURE FOR CHALLENGING 

CERTAIN POPULATION AND INCOME 

ESTIMATES is stayed. 

Dated: September 30, 2009. 

Robert M. Groves, 

Director, Bureau of the Census. 

[FR Doc. E9–24164 Filed 10–6–09; 8:45 am] 

BILLING CODE 3510–07–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–160871–04] 

RIN 1545–BH37 

Period of Limitations on Assessment 

for Listed Transactions Not Disclosed 

Under Section 6011 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document contains 

proposed regulations relating to the 

exception to the general three-year 

period of limitations on assessment 

under section 6501(c)(10) of the Internal 

Revenue Code (Code) for listed 

transactions that a taxpayer failed to 

disclose as required under section 6011. 

These regulations will affect taxpayers 

who fail to disclose listed transactions 

in accordance with section 6011. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by January 5, 2010. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–160871–04), 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–160871– 

04), 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–160871– 

04). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Audra M. Dineen at (202) 622–4910; 

concerning submissions of comments 

and requests for a public hearing, 

Oluwafunmilayo Taylor of the 

Publications and Regulations Branch at 

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

SUPPLEMENTARY INFORMATION: 

Paperwork Reduction Act 

The collection of information 

contained in this notice of proposed 

rulemaking has been reviewed and 

approved by the Office of Management 

and Budget in accordance with the 

Paperwork Reduction Act of 1995 (44 

U.S.C. 3507(d)) under control number 

1545–1940. The collection of 

information in these proposed 

regulations is in § 301.6501(c)–1(g)(5). 

This information is required to provide 

the IRS, under penalties of perjury, with 

the information necessary to properly 

determine the taxpayer’s applicable 

period of limitations. The collection of 

information in these proposed 

regulations is the same as the collection 

of information in Revenue Procedure 

2005–26 (2005–1 CB 965), which was 

previously reviewed and approved by 

the Office of Management and Budget 

under control number 1545–1940. The 

collection of information in 

§ 301.6501(c)–1(g)(6) is the same as the 

collection of information required under 

section 6112. See § 601.601(d)(2)(ii)(b). 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless it displays a valid control 

number assigned by the Office of 

Management and Budget. 

Books or records relating to a 

collection of information must be 

retained as long as their contents may 

become material in the administration 

of any internal revenue law. Generally, 

tax returns and tax return information 

are confidential, as required by 26 

U.S.C. 6103. 

Background 

This document contains proposed 

amendments to the Procedure and 

Administration Regulations (26 CFR 

Part 301) under section 6501(c) relating 

to exceptions to the period of 

limitations on assessment. Section 

6501(a) provides that, except as 

otherwise provided, if a return is filed, 

tax with respect to that return must be 

assessed within 3 years from the later of 

the date the return was filed or the 

original due date of the return. Section 

6501(c) contains several exceptions to 

the general three-year period of 

limitations on assessment. 

Section 6501(c)(10) was added to the 

Code by section 814 of the American 

Jobs Creation Act of 2004, Public Law 

108–357 (118 Stat. 1418, 1581 (2004)) 

(AJCA), enacted on October 22, 2004. 

Section 6501(c)(10) provides that, if a 

taxpayer fails to disclose a listed 

transaction as required under section 

6011, the time to assess tax against the 

taxpayer with respect to that transaction 

will end no earlier than one year after 

the earlier of (1) the date on which the 

taxpayer furnishes the information 

required under section 6011, or (2) the 

date that a material advisor furnishes to 

the Secretary, upon written request, the 

information required under section 6112 

with respect to the taxpayer related to 

the listed transaction. Accordingly, if 

neither the taxpayer nor a material 

advisor furnishes the requisite 

information, the period of limitations on 

assessment will remain open, and thus, 

the tax with respect to the listed 


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