Federal Register / Vol. 76, No. 163 / Tuesday, August 23, 2011 / Rules and Regulations 52563 

entry for § 301.7502–1T to read in part 

as follows: 

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

■ Par. 2. Section 301.7502–1 is 

amended by: 

■ 1. Revising paragraphs (b)(2) and (e). 

■ 2. Adding paragraphs (c)(3) and (g)(4). 

The additions and revisions read as 

follows: 

§ 301.7502–1 Timely mailing of documents 

and payments treated as timely filing and 

paying. 

* * * * * 

(b) * * * 

(2) Claims for refund—(i) In general. 

In the case of certain taxes, a return may 

constitute a claim for credit or refund. 

Section 7502 is applicable to the 

determination of whether a claim for 

credit or refund is timely filed for 

purposes of section 6511(a) if the 

conditions of section 7502 are met, 

irrespective of whether the claim is also 

a return. For rules regarding claims for 

refund on late filed tax returns, see 

paragraph (f) of this section. Section 

7502 is also applicable when a claim for 

credit or refund is delivered after the 

last day of the period specified in 

section 6511(b)(2)(A) or in any other 

corresponding provision of law relating 

to the limit on the amount of credit or 

refund that is allowable. 

(ii) Example. The rules of paragraph 

(b)(2)(i) of this section are illustrated by 

the following example: 

Example. (A) Taxpayer A, an individual, 

mailed his 2004 Form 1040, ‘‘U.S. Individual 

Income Tax Return,’’ on May 10, 2005, but 

no tax was paid at that time because the tax 

liability disclosed by the return had been 

completely satisfied by the income tax that 

had been withheld on A’s wages. On April 

15, 2008, A mails, in accordance with the 

requirements of this section, a Form 1040X, 

‘‘Amended U.S. Individual Income Tax 

Return,’’ claiming a refund of a portion of the 

tax that had been paid through withholding 

during 2004. The date of the postmark on the 

envelope containing the claim for refund is 

April 15, 2008. The claim is received by the 

IRS on April 18, 2008. 

(B) Under section 6511(a), A’s claim for 

refund is timely if filed within three years 

from May 10, 2005, the date on which A’s 

2004 return was filed. As a result of the 

limitations of section 6511(b)(2)(A), if A’s 

claim is not filed within three years after 

April 15, 2005, the date on which A is 

deemed under section 6513 to have paid his 

2004 tax, A is not entitled to any refund. 

Because A’s claim for refund is postmarked 

and mailed in accordance with the 

requirements of this section and is delivered 

after the last day of the period specified in 

section 6511(b)(2)(A), section 7502 is 

applicable and the claim is deemed to have 

been filed on April 15, 2008. 

* * * * * 

(c) * * * 

(3) Private delivery services. Under 

section 7502(f)(1), a service of a private 

delivery service (PDS) may be treated as 

an equivalent to United States mail for 

purposes of the postmark rule if the 

Commissioner determines that the 

service satisfies the conditions of 

section 7502(f)(2). Thus, the 

Commissioner may, in guidance 

published in the Internal Revenue 

Bulletin (see § 601.601(d)(2)(ii)(b) of this 

chapter), prescribe procedures and 

additional rules to designate a service of 

a PDS for purposes of the postmark rule 

of section 7502(a). 

* * * * * 

(e) Delivery—(1) General rule. Except 

as provided in section 7502(f) and 

paragraphs (c)(3) and (d) of this section, 

section 7502 is not applicable unless the 

document or payment is delivered by 

U.S. mail to the agency, officer, or office 

with which the document is required to 

be filed or to which payment is required 

to be made. 

(2) Exceptions to actual delivery—(i) 

Registered and certified mail. In the case 

of a document (but not a payment) sent 

by registered or certified mail, proof that 

the document was properly registered or 

that a postmarked certified mail 

sender’s receipt was properly issued 

and that the envelope was properly 

addressed to the agency, officer, or 

office constitutes prima facie evidence 

that the document was delivered to the 

agency, officer, or office. Other than 

direct proof of actual delivery, proof of 

proper use of registered or certified 

mail, and proof of proper use of a duly 

designated PDS as provided for by 

paragraph (e)(2)(ii) of this section, are 

the exclusive means to establish prima 

facie evidence of delivery of a document 

to the agency, officer, or office with 

which the document is required to be 

filed. No other evidence of a postmark 

or of mailing will be prima facie 

evidence of delivery or raise a 

presumption that the document was 

delivered. 

(ii) Equivalents of registered and 

certified mail. Under section 7502(f)(3), 

the Secretary may extend the prima 

facie evidence of delivery rule of section 

7502(c)(1)(A) to a service of a designated 

PDS, which is substantially equivalent 

to United States registered or certified 

mail. Thus, the Commissioner may, in 

guidance published in the Internal 

Revenue Bulletin (see 

§ 601.601(d)(2)(ii)(b) of this chapter), 

prescribe procedures and additional 

rules to designate a service of a PDS for 

purposes of demonstrating prima facie 

evidence of delivery of a document 

pursuant to section 7502(c). 

* * * * * 

(g) * * * 

(4) Registered or certified mail as the 

means to prove delivery of a document. 

Section 301.7502–1(e)(2) will apply to 

all documents mailed after September 

21, 2004. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: August 10, 2011. 

Emily S. McMahon, 

Acting Assistant Secretary (Tax Policy). 

[FR Doc. 2011–21416 Filed 8–22–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 100 

[Docket No. USCG–2011–0194] 

RIN 1625–AA08 

Special Local Regulations; Sabine 

River, Orange, TX 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary Final rule. 

SUMMARY: The Coast Guard is 

establishing a temporary Special Local 

Regulation on the Sabine River within 

the Port Arthur, TX Captain of the Port 

Zone. This Special Local Regulation is 

intended to restrict vessels from 

portions of the Sabine River during the 

annual S.P.O.R.T boat races. This 

Special Local Regulations is necessary 

to protect spectators and vessels from 

the hazards associated with powerboat 

races. 

DATES: This rule is effective from 8 a.m. 

on September 24, 2011 to 6 p.m. on 

September 25, 2011. This rule will be 

enforced from 8 a.m. until 6 p.m. on 

September 24 and 25, 2011. 

ADDRESSES: Comments and material 

received from the public, as well as 

documents mentioned in this preamble 

as being available in the docket, are part 

of docket USCG–2011–0194 and are 

available online by going to http:// 

www.regulations.gov, inserting USCG– 

2011–0194 in the ‘‘Keyword’’ box, and 

then clicking ‘‘Search.’’ This material is 

also available for inspection or copying 

at the Docket Management Facility (M– 

30), U.S. Department of Transportation, 

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 FURTHER INFORMATION CONTACT: If 

you have questions on this temporary 


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52564 Federal Register / Vol. 76, No. 163 / Tuesday, August 23, 2011 / Rules and Regulations 

rule, call or e-mail Mr. Scott Whalen, 

Marine Safety Unit Port Arthur, TX, 

Coast Guard; telephone 409–719–5086, 

e-mail scott.k.whalen@uscg.mil. If you 

have questions on viewing or submitting 

material to the docket, call Renee V. 

Wright, Program Manager, Docket 

Operations, telephone 202–366–9826. 

SUPPLEMENTARY INFORMATION: 

Regulatory Information 

On May 27, 2011, we published a 

notice of proposed rulemaking (NPRM) 

entitled Special Local Regulations; 

Sabine River, Orange, TX in the Federal 

Register (76 FR 103). We received no 

comments on the proposed rule. No 

public meeting was requested, and none 

was held. 

Background and Purpose 

This temporary special local 

regulation is necessary to ensure the 

safety of vessels and spectators from 

hazards associated with a powerboat 

race. Under the authority of 33 U.S.C. 

1233, the Captain of the Port has 

determined that powerboat races in 

close proximity to watercraft and 

infrastructure pose significant risk to 

public safety and property. Establishing 

a special local regulation around the 

location of the race course will help 

ensure the safety of persons and 

property at these events and help 

minimize the risks associated with high 

speed powerboat races. 

Discussion of Comments and Changes 

We received no comments and no 

changes have been made to the 

proposed rule. 

Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

executive orders related to rulemaking. 

Below we summarize our analyses 

based on 13 of these statutes or 

executive orders. 

Regulatory Planning and Review 

This rule is not a significant 

regulatory action under section 3(f) of 

Executive Order 12866, Regulatory 

Planning and Review, as supplemented 

by Executive Order 13563, Improving 

Regulation and Regulatory Review, and 

does not require an assessment of 

potential costs and benefits under 

section 6(a)(3) of that Executive Order 

12866 or under section 1 of Executive 

Order 13563. The Office of Management 

and Budget has not reviewed it under 

that those Orders. 

The Coast Guard has determined that 

this rule is not a significant regulatory 

action for the following reasons: (1) The 

rule will be enforced for ten hours each 

day for two days; (2) scheduled breaks 

will be provided to allow waiting 

vessels to transit safely through the 

affected area; and (3) persons and 

vessels may enter, transit through, 

anchor in, or remain within the 

regulated area if they obtain permission 

from the COTP or the designated 

representative; and (4) advance 

notification will be made to the 

maritime community via broadcast 

notice to mariners and Local Notice to 

Mariners (LNM). 

Small Entities 

Under the Regulatory Flexibility Act 

(5 U.S.C. 601–612), we have considered 

whether this rule would have a 

significant economic impact on a 

substantial number of small entities. 

The term ‘‘small entities’’ comprises 

small businesses, not-for-profit 

organizations that are independently 

owned and operated and are not 

dominant in their fields, and 

governmental jurisdictions with 

populations of less than 50,000. 

The Coast Guard certifies under 5 

U.S.C. 605(b) that this rule would not 

have a significant economic impact on 

a substantial number of small entities. 

This rule would not have a significant 

economic impact on a substantial 

number of small entities for the 

following reasons: (1) This rule will 

only be enforced from 8 a.m. until 

6 p.m. each day that it is effective; 

(2) during non-enforcement hours all 

vessels will be allowed to transit 

through the safety zone without having 

to obtain permission from the Captain of 

the Port, Port Arthur or a designated 

representative; and (3) vessels will be 

allowed to pass through the zone with 

permission of the Coast Guard Patrol 

Commander during scheduled break 

periods between races and at other 

times when permitted by the Coast 

Guard Patrol Commander. 

Assistance for Small Entities 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Pub. L. 104–121), 

in the NPRM we offered to assist small 

entities in understanding the rule so 

that they could better evaluate its effects 

on them and participate in the 

rulemaking process. 

Small businesses may send comments 

on the actions of Federal employees 

who enforce, or otherwise determine 

compliance with, Federal regulations to 

the Small Business and Agriculture 

Regulatory Enforcement Ombudsman 

and the Regional Small Business 

Regulatory Fairness Boards. The 

Ombudsman evaluates these actions 

annually and rates each agency’s 

responsiveness to small business. If you 

wish to comment on actions by 

employees of the Coast Guard, call 

1–888–REG–FAIR (1–888–734–3247). 

The Coast Guard will not retaliate 

against small entities that question or 

complain about this rule or any policy 

or action of the Coast Guard. 

Collection of Information 

This rule calls for no new collection 

of information under the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501– 

3520). 

Federalism 

A rule has implications for federalism 

under Executive Order 13132, 

Federalism, if it has a substantial direct 

effect on State or local governments and 

would either preempt State law or 

impose a substantial direct cost of 

compliance on them. We have analyzed 

this rule under that Order and have 

determined that it does not have 

implications for federalism. 

Unfunded Mandates Reform Act 

The Unfunded Mandates Reform Act 

of 1995 (2 U.S.C. 1531–1538) requires 

Federal agencies to assess the effects of 

their discretionary regulatory actions. In 

particular, the Act addresses actions 

that may result in the expenditure by a 

State, local, or tribal government, in the 

aggregate, or by the private sector of 

$100,000,000 (adjusted for inflation) or 

more in any one year. Though this rule 

would not result in such an 

expenditure, we do discuss the effects of 

this rule elsewhere in this preamble. 

Taking of Private Property 

This rule would not cause a taking of 

private property or otherwise have 

taking implications under Executive 

Order 12630, Governmental Actions and 

Interference with Constitutionally 

Protected Property Rights. 

Civil Justice Reform 

This rule meets applicable standards 

in sections 3(a) and 3(b)(2) of Executive 

Order 12988, Civil Justice Reform, to 

minimize litigation, eliminate 

ambiguity, and reduce burden. 

Protection of Children 

We have analyzed this rule under 

Executive Order 13045, Protection of 

Children from Environmental Health 

Risks and Safety Risks. This rule is not 

an economically significant rule and 

would not create an environmental risk 

to health or risk to safety that might 

disproportionately affect children. 

Indian Tribal Governments 

This rule does not have tribal 

implications under Executive Order 


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Federal Register / Vol. 76, No. 163 / Tuesday, August 23, 2011 / Rules and Regulations 52565 

13175, Consultation and Coordination 

with Indian Tribal Governments, 

because it would not have a substantial 

direct effect on one or more Indian 

tribes, on the relationship between the 

Federal Government and Indian tribes, 

or on the distribution of power and 

responsibilities between the Federal 

Government and Indian tribes. 

Energy Effects 

We have analyzed this rule under 

Executive Order 13211, Actions 

Concerning Regulations That 

Significantly Affect Energy Supply, 

Distribution, or Use. We have 

determined that it is not a ‘‘significant 

energy action’’ under that order because 

it is not a ‘‘significant regulatory action’’ 

under Executive Order 12866 and is not 

likely to have a significant adverse effect 

on the supply, distribution, or use of 

energy. The Administrator of the Office 

of Information and Regulatory Affairs 

has not designated it as a significant 

energy action. Therefore, it does not 

require a Statement of Energy Effects 

under Executive Order 13211. 

Technical Standards 

The National Technology Transfer 

and Advancement Act (NTTAA) (15 

U.S.C. 272 note) directs agencies to use 

voluntary consensus standards in their 

regulatory activities unless the agency 

provides Congress, through the Office of 

Management and Budget, with an 

explanation of why using these 

standards would be inconsistent with 

applicable law or otherwise impractical. 

Voluntary consensus standards are 

technical standards (e.g., specifications 

of materials, performance, design, or 

operation; test methods; sampling 

procedures; and related management 

systems practices) that are developed or 

adopted by voluntary consensus 

standards bodies. 

This rule does not use technical 

standards. Therefore, we did not 

consider the use of voluntary consensus 

standards. 

Environment 

We have analyzed this rule under 

Department of Homeland Security 

Management Directive 023–01 and 

Commandant Instruction M16475.lD, 

which guide the Coast Guard in 

complying with the National 

Environmental Policy Act of 1969 

(NEPA) (42 U.S.C. 4321–4370f), and 

have concluded this action is one of a 

category of actions which do not 

individually or cumulatively have a 

significant effect on the human 

environment. This rule is categorically 

excluded, under figure 2–1, paragraph 

(34)(h), of the Instruction. This rule 

involves the establishment of a Special 

Local Regulation. An environmental 

analysis checklist and a categorical 

exclusion determination are available in 

the docket where indicated under 

ADDRESSES. 

List of Subjects in 33 CFR Part 100 

Marine safety, Navigation (water), 

Reporting and recordkeeping 

requirements, Waterways. 

For the reasons discussed in the 

preamble, the Coast Guard amends 33 

CFR part 100 as follows: 

PART 100 —REGULATED—SAFETY 

OF LIFE ON NAVIGABLE WATERS 

■ 1. The authority citation for part 100 

continues to read as follows: 

Authority: 33 U.S.C. 1233. 

■ 2. Add a temporary § 100.35T08–0194 

to read as follows: 

§ 100.35T08–0194 Special Local 

Regulations for Marine Events; Sabine 

River, Orange, TX. 

(a) Definitions. As used in this section 

‘‘Participant Vessel’’ means all vessels 

officially registered with event officials 

to race or work in the event. These 

vessels include race boats, rescue boats, 

tow boats, and picket boats associated 

with the race. 

(b) Location. The following area is a 

safety zone: All waters of the Sabine 

River, shoreline to shoreline, adjacent to 

the Naval Reserve Unit and the Orange 

public boat ramps located in Orange, 

TX. The northern boundary is from the 

end of Navy Pier One at 30°05′45′′ N 

93°43′24′′ W then easterly to the rivers 

eastern shore. The southern boundary is 

a line shoreline to shoreline at latitude 

30°05′33′′ N. 

(c) Enforcement Period. This 

regulation will be enforced daily from 

8 a.m. until 6 p.m. on September 24 and 

25, 2011. 

(d) Regulations. 

(1) In accordance with the general 

regulations in § 100 of this part, entry 

into this zone is prohibited to all vessels 

except participant vessels and those 

vessels specifically authorized by the 

Captain of the Port, Port Arthur or a 

designated representative. 

(2) Persons or vessels requiring entry 

into or passage through must request 

permission from the Captain of the Port, 

Port Arthur, or a designated 

representative. They may be contacted 

on VHF Channel 13 or 16, or by 

telephone at (409) 723–6500. 

(3) All persons and vessels shall 

comply with the instructions of the 

Captain of the Port, Port Arthur, 

designated representatives and 

designated on-scene U.S. Coast Guard 

patrol personnel. On-scene U.S. Coast 

Guard patrol personnel include 

commissioned, warrant, and petty 

officers of the U.S. Coast Guard. 

Dated: June 29, 2011. 

Z.H. Pickett, 

Commander, U.S. Coast Guard, Captain of 

the Port, Port Arthur Acting. 

[FR Doc. 2011–21461 Filed 8–22–11; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket Number USCG–2011–0761] 

RIN 1625–AA09 

Drawbridge Operation Regulation; 

Illinois Waterway, Joliet, IL 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

SUMMARY: The Commander, Eighth 

Coast Guard District, has issued a 

temporary deviation from the regulation 

governing the operation of the Elgin 

Joliet and Eastern Railroad Drawbridge, 

across the Illinois Waterway, mile 290.1, 

at Joliet, Illinois. The deviation is 

necessary to allow the replacement of 

the existing bridge miter rail joints and 

installation of lift span alignment guides 

to ensure precise seating. This deviation 

allows the bridge to be maintained in 

the closed-to-navigation position for ten 

hours. 

DATES: This deviation is effective from 

8 a.m. to 6 p.m. on August 30, 2011. 

ADDRESSES: Documents mentioned in 

this preamble as being available in the 

docket are part of docket USCG–2011– 

0761 and are available online by going 

to http://www.regulations.gov, inserting 

USCG–2011–0761 in the ‘‘Keyword’’ 

box and then clicking ‘‘Search’’. They 

are also available for inspection or 

copying at the Docket Management 

Facility (M–30), U.S. Department of 

Transportation, 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 FUTHER INFORMATION CONTACT: If you 

have questions on this rule, call or email 

Eric A. Washburn, Bridge 

Administrator, Western Rivers, Coast 

Guard; telephone (314) 269–2378, 

e-mail Eric.Washburn@uscg.mil. If you 

have questions on viewing the docket, 


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