49240 Federal Register / Vol. 78, No. 156 / Tuesday, August 13, 2013 / Proposed Rules 

Management, P. O. Box 3707, MC 2H–65, 

Seattle, WA 98124–2207; telephone 206– 

544–5000, extension 1; fax 206–766–5680; 

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, 

WA. For information on the availability of 

this material at the FAA, call 425–227–1221. 

Issued in Renton, Washington, on August 

2, 2013. 

Ross Landes, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. 2013–19525 Filed 8–12–13; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 39 

[Docket No. FAA–2013–0689; Directorate 

Identifier 2012–NM–225–AD] 

RIN 2120–AA64 

Airworthiness Directives; Bombardier, 

Inc. Airplanes 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of proposed rulemaking 

(NPRM). 

SUMMARY: We propose to adopt a new 

airworthiness directive (AD) for certain 

Bombardier, Inc. Model DHC–8–400 

series airplanes. This proposed AD was 

prompted by a report that a batch of 

main landing gear (MLG) door actuators 

with a certain part number having 

certain serial numbers could be 

assembled with the scraper installed 

backward. This proposed AD would 

require repetitive functional checks of 

the MLG alternate extension system 

(AES) and eventual replacement of 

certain MLG door actuators with 

actuators that have either been reworked 

or do not have certain serial numbers. 

We are proposing this AD to prevent 

incorrectly installed scrapers, which 

could hinder the operation of the MLG 

AES, and result in failure of the MLG 

AES on one side, and consequent unsafe 

asymmetrical landing configuration. 

DATES: We must receive comments on 

this proposed AD by September 27, 

2013. 

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. 

• 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, between 9 a.m. and 5 

p.m., Monday through Friday, except 

Federal holidays. 

For service information identified in 

this proposed AD, contact Bombardier, 

Inc., Q-Series Technical Help Desk, 123 

Garratt Boulevard, Toronto, Ontario 

M3K 1Y5, Canada; telephone 416–375– 

4000; fax 416–375–4539; email 

thd.qseries@aero.bombardier.com; 

Internet http://www.bombardier.com. 

You may review copies of the 

referenced service information at the 

FAA, Transport Airplane Directorate, 

1601 Lind Avenue SW., Renton, WA. 

For information on the availability of 

this material at the FAA, call 425–227– 

1221. 

Examining the AD Docket 

You may examine the AD docket on 

the Internet at http:// 

www.regulations.gov; or in person at the 

Docket Operations office between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. The AD docket 

contains this proposed AD, the MCAI, 

the regulatory evaluation, any 

comments received, and other 

information. The street address for the 

Docket Operations 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: 

Luke Walker, Aerospace Engineer, 

Airframe and Mechanical Systems 

Branch, ANE–171, FAA, New York 

Aircraft Certification Office (ACO), 1600 

Stewart Avenue, Suite 410, Westbury, 

New York 11590; telephone 516–228– 

7363; fax 516–794–5531. 

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–2013–0689; Directorate Identifier 

2012–NM–225–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 based on 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 

Transport Canada Civil Aviation 

(TCCA), which is the aviation authority 

for Canada, has issued Canadian 

Airworthiness Directive CF–2012–28R1, 

dated November 26, 2012, (referred to 

after this as the Mandatory Continuing 

Airworthiness Information, or ‘‘the 

MCAI’’), to correct an unsafe condition 

for the specified products. The MCAI 

states: 

It was discovered that a batch of [main 

landing gear] MLG door actuators, [part 

number] P/N 46830–7, may be assembled 

with the scraper installed backwards. This 

condition, if not corrected, could result in 

increased actuator friction, which could 

hinder operation of the MLG alternate 

extension system (AES). In the case of a 

failure of the primary MLG extension system, 

the failure of the MLG AES on one side will 

lead to an unsafe asymmetrical landing 

configuration. 

This [Canadian] AD mandates the 

repetitive functional check of the AES until 

replacement of the affected MLG door 

actuators. 

You may obtain further information 

by examining the MCAI in the AD 

docket. 

Relevant Service Information 

Bombardier, Inc. has issued Service 

Bulletin 84–32–108, Revision A, dated 

October 1, 2012. The actions described 

in this service information are intended 

to correct the unsafe condition 

identified in the MCAI. 

FAA’s Determination and Requirements 

of This Proposed AD 

This product has been approved by 

the aviation authority of another 

country, and is approved for operation 

in the United States. Pursuant to our 

bilateral agreement with the State of 

Design Authority, we have been notified 

of the unsafe condition described in the 

MCAI and service information 

referenced above. We are proposing this 

AD because we evaluated all pertinent 

information and determined an unsafe 

condition exists and is likely to exist or 

develop on other products of the same 

type design. 

Costs of Compliance 

We estimate that this proposed AD 

affects 2 airplanes of U.S. registry. 

We estimate the following costs to 

comply with this proposed AD: 


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Federal Register / Vol. 78, No. 156 / Tuesday, August 13, 2013 / Proposed Rules 49241 

ESTIMATED COSTS

Actions Labor cost Parts cost Cost per 

product 

Cost on U.S. 

operators 

Records check, functional check, replacement of 

actuators.

17 work-hours × $85 per hour = $1,445 $128 $1,573 $3,146 

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 proposed 

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); 

3. Will not affect intrastate aviation in 

Alaska; and 

4. 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: 

Bombardier, Inc.: Docket No. FAA–2013– 

0689; Directorate Identifier 2012–NM– 

225–AD. 

(a) Comments Due Date 

We must receive comments by September 

27, 2013. 

(b) Affected ADs 

None. 

(c) Applicability 

This AD applies to all Bombardier, Inc. 

Model DHC–8–400, –401, and –402 

airplanes, certificated in any category. 

(d) Subject 

Joint Aircraft System Component (JASC)/ 

Air Transport Association (ATA) of America 

Code 32, Landing gear. 

(e) Reason 

This AD was prompted by a report that a 

batch of main landing gear (MLG) door 

actuators with a certain part number having 

certain serial numbers could be assembled 

with the scraper installed backward. We are 

issuing this AD to prevent incorrectly 

installed scrapers, which could hinder the 

operation of the MLG alternate extension 

system (AES), and result in failure of the 

MLG AES on one side, and consequent 

unsafe asymmetrical landing configuration. 

(f) Compliance 

You are responsible for having the actions 

required by this AD performed within the 

compliance times specified, unless the 

actions have already been done. 

(g) Inspection To Determine Part Number of 

MLG Door Actuators 

Within 50 flight hours after the effective 

date of this AD, inspect the MLG door 

actuators to determine whether part number 

(P/N) 46830–7 is installed. A review of 

airplane maintenance records is acceptable in 

lieu of this inspection if the part number of 

the MLG door actuator can be conclusively 

determined from that review. 

(h) Functional Check of the MLG AES 

If during the inspection to determine the 

part number of the MLG actuators as required 

by paragraph (g) of this AD, any MLG door 

actuator having P/N 46830–7 is identified or 

the P/N is unable to be determined: At the 

applicable time specified in paragraph (h)(1) 

or (h)(2) of this AD, do a functional check of 

the MLG AES, in accordance with Part A of 

the Accomplishment Instructions of 

Bombardier Service Bulletin 84–32–108, 

Revision A, dated October 1, 2012. Repeat 

the functional check thereafter at intervals 

not to exceed 50 flight cycles until the 

actions required by paragraph (i) of this AD 

are done. If the force applied during the 

functional check exceeds 67 pound-force 

(lbf), before further flight, replace the affected 

actuator, in accordance with Part B of the 

Accomplishment Instructions of Bombardier 

Service Bulletin 84–32–108, Revision A, 

dated October 1, 2012. 

(1) For airplanes with MLG door actuators 

that have accumulated more than 950 total 

flight hours as of the effective date of this 

AD: Within 50 flight hours after the effective 

date of this AD. 

(2) For airplanes with MLG door actuators 

that have accumulated 950 total flight hours 

or less as of the effective date of this AD: 

Within 1,000 flight hours after the effective 

date of this AD. 

(i) Terminating Action for Repetitive 

Functional Checks 

At the earlier of the times specified in 

paragraphs (i)(1) and (i)(2) of this AD: 

Replace all MLG door actuators having P/N 

46830–7 and a serial number included in 

paragraph 1.A. ‘‘Effectivity,’’ of Bombardier 

Service Bulletin 84–32–108, Revision A, 

dated October 1, 2012, with MLG door 

actuators reworked in accordance with Part 

B of the Accomplishment Instructions of 

Bombardier Service Bulletin 84–32–108, 

Revision A, dated October 1, 2012, or with 

a MLG door actuator having P/N 46830–7 

and a serial number that is not included in 

section 1.A. ‘‘Effectivity,’’ of Bombardier 

Service Bulletin 84–32–108, Revision A, 

dated October 1, 2012. Installation of a MLG 

door actuator having P/N 16830–7 with 

‘‘Mod Status 32–106’’ on the identification 

plate is acceptable for compliance with the 

requirements of this paragraph. 

(1) Prior to the accumulation of 3,000 total 

flight hours on any MLG door actuator, or 

within 50 flight hours after the effective date 

of this AD, whichever occurs later. 

(2) Within 12 months or 2,000 flight hours 

after the effective date of this AD, whichever 

occurs first. 


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49242 Federal Register / Vol. 78, No. 156 / Tuesday, August 13, 2013 / Proposed Rules 

(j) Credit for Previous Actions 

This paragraph provides credit for actions 

required by paragraph (i) of this AD, if those 

actions were performed before the effective 

date of this AD using Bombardier Service 

Bulletin 84–32–108, dated September 6, 

2012, which is not incorporated by reference 

in this AD. 

(k) Parts Installation Limitations 

As of the effective date of this AD, no 

person may install a MLG door actuator 

having P/N 16830–7, with a serial number 

identified in paragraph 1.A. ‘‘Effectivity,’’ of 

Bombardier Service Bulletin 84–32–108, 

Revision A, dated October 1, 2012, unless 

‘‘Mod Status 32–106’’ is on the identification 

plate. 

(l) Other FAA AD Provisions 

The following provisions also apply to this 

AD: 

(1) Alternative Methods of Compliance 

(AMOCs): The Manager, New York ACO, 

ANE–170, FAA, has the authority to approve 

AMOCs for this AD, if requested using the 

procedures found in 14 CFR 39.19. In 

accordance with 14 CFR 39.19, send your 

request to your principal inspector or local 

Flight Standards District Office, as 

appropriate. If sending information directly 

to the ACO, send it to ATTN: Program 

Manager, Continuing Operational Safety, 

FAA, New York ACO, 1600 Stewart Avenue, 

Suite 410, Westbury, New York 11590; 

telephone 516–228–7300; fax 516–794–5531. 

Before using any approved AMOC, notify 

your appropriate principal inspector, or 

lacking a principal inspector, the manager of 

the local flight standards district office/ 

certificate holding 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. 

(m) Related Information 

(1) Refer to Mandatory Continuing 

Airworthiness Information (MCAI) Canadian 

Airworthiness Directive CF–2012–28R1, 

dated November 26, 2012, for related 

information. The MCAI can be found in the 

AD docket on the Internet at http:// 

www.regulations.gov. 

(2) For service information identified in 

this AD, contact Bombardier, Inc., Q Series 

Technical Help Desk, 123 Garratt Boulevard, 

Toronto, Ontario M3K 1Y5, Canada; 

telephone 416–375–4000; fax 416–375–4539; 

email thd.qseries@aero.bombardier.com; 

Internet http://www.bombardier.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. 

Issued in Renton, Washington, on August 

1, 2013. 

Jeffrey E. Duven, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. 2013–19529 Filed 8–12–13; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–132251–11] 

RIN 1545–BK51 

Relief From Joint and Several Liability 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document contains 

proposed regulations relating to relief 

from joint and several tax liability under 

section 6015 of the Internal Revenue 

Code (Code) and relief from the Federal 

income tax liability resulting from the 

operation of state community property 

laws under section 66. The proposed 

regulations provide guidance to 

taxpayers on when and how to request 

relief under sections 66 and 6015. This 

document also invites comments from 

the public regarding these proposed 

regulations. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by November 12, 2013. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–132251–11), 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–132251– 

11), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC; or sent electronically 

via the Federal eRulemaking Portal at 

www.regulations.gov (IRS REG–132251– 

11). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Mark Shurtliff at (202) 622–4910; 

concerning submissions of comments 

and requests for a hearing, 

Oluwafunmilayo (Funmi) Taylor at 

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

SUPPLEMENTARY INFORMATION: 

Background 

Section 6013(a) of the Code permits 

taxpayers who are husband and wife to 

file a joint Federal income tax return. 

Married individuals who choose to file 

a joint income tax return are each jointly 

and severally liable under section 

6013(d)(3) for the tax arising from that 

return, which, pursuant to sections 

6601(e)(1) and 6665(a)(2), includes any 

additions to tax, additional amounts, 

penalties, and interest. Because the 

liability is joint and several, the IRS is 

authorized to collect the entire amount 

from either spouse, without regard to 

which spouse the items of income, 

deduction, credit, or basis that gave rise 

to the liability are attributable. 

Section 6015 was enacted in 1998 to 

provide relief from joint and several 

liability in certain circumstances. 

Section 6015 sets forth three bases for 

relief from joint and several liability. 

First, section 6015(b) allows a taxpayer 

to elect relief from understatements of 

tax attributable to erroneous items of the 

other spouse if the taxpayer had no 

reason to know of the understatement 

and, taking into account all the facts and 

circumstances, it is inequitable to hold 

the taxpayer liable. Second, section 

6015(c) allows a taxpayer who is 

divorced or legally separated from, or no 

longer living with, the spouse or former 

spouse with whom the joint return was 

filed to elect to allocate a deficiency (or 

a portion of a deficiency) to the other 

spouse, as if the spouses had filed 

separate tax returns. Third, section 

6015(f) provides that a taxpayer may 

request, under ‘‘procedures prescribed 

by the Secretary,’’ relief from a tax 

understatement or underpayment when 

the taxpayer does not qualify for relief 

under the other two subsections and it 

would be inequitable to hold the 

taxpayer liable considering all the facts 

and circumstances. 

Section 6015(h) directs the Treasury 

Department and the IRS to prescribe 

such regulations as are necessary to 

carry out the provisions of section 6015. 

The Treasury Department and the IRS 

exercised that authority by 

promulgating regulations under section 

6015 on July 18, 2002 (TD 9003, 67 FR 

47278). Sections 1.6015–2, 1.6015–3, 

and 1.6015–4 of the final regulations 

provide guidance on the bases for relief 

in section 6015(b), (c), and (f), 

respectively. Section 1.6015–5 provides 

rules on the time and manner to request 

section 6015 relief. 

By their terms, paragraphs (b) and (c) 

of section 6015 impose a two-year 

deadline for a taxpayer to elect the 

application of either subsection. Under 

the deadline, a taxpayer must make the 

election no later than two years after the 

date of the IRS’s first collection activity 

with respect to the taxpayer. See section 

6015(b)(1)(E) and (c)(3)(B). In contrast, 

paragraph (f) of section 6015 does not 


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