54598 Federal Register / Vol. 71, No. 180 / Monday, September 18, 2006 / Proposed Rules 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–105248–04] 

RIN 1545–BE09 

Elimination of Country-by-Country 

Reporting to Shareholders of Foreign 

Taxes Paid by Regulated Investment 

Companies 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document contains 

proposed regulations that would 

generally eliminate country-by-country 

reporting by a regulated investment 

company (RIC) to its shareholders of 

foreign source income that the RIC takes 

into account and foreign taxes that it 

pays. RICs will continue to report this 

information directly to the IRS. The 

regulations will affect certain RICs that 

pay foreign taxes and the shareholders 

of those RICs. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by December 18, 2006. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–105248–04), 

Internal Revenue Service, PO Box 7604, 

Ben Franklin Station, Washington, DC 

20044. Submissions may be sent 

electronically via the IRS Internet site 

at: http://www.irs.gov/regs or Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS REG–105248–

04). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Susan Thompson Baker, (202) 622–

3930; concerning submissions of 

comments and requests for a public 

hearing, Kelly Banks, (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 submitted to the 

Office of Management and Budget for 

review in accordance with the 

Paperwork Reduction Act of 1995 (44 

U.S.C. 3507(d)). Comments on the 

collection of information should be sent 

to the Office of Management and 

Budget, Attn: Desk Officer for the 

Department of the Treasury, Office of 

Information and Regulatory Affairs, 

Washington, DC 20503, with copies to 

the Internal Revenue Service, Attn: IRS 

Reports Clearance Officer, 

SE:W:CAR:MP:T:T:SP, Washington, DC 

20224. Comments on the collection of 

information should be received by 

November 17, 2006. Comments are 

specifically requested concerning: 

The accuracy of the estimated burden 

associated with the proposed collection 

of information (see below); 

Whether the proposed collection of 

information is necessary for the proper 

performance of the functions of the 

Internal Revenue Service, including 

whether the information will have 

practical utility; 

How the quality, utility, and clarity of 

the information to be collected may be 

enhanced; 

How the burden of complying with 

the proposed collection of information 

may be minimized, including through 

the application of automated collection 

techniques or other forms of information 

technology; and 

Estimates of capital or start-up costs 

and costs of operation, maintenance, 

and purchase of service to provide 

information. 

The collection of information in this 

proposed regulation is in § 1.853–4(c) 

and (d). A RIC is required to notify the 

IRS of amounts of income received from 

sources within foreign countries and 

possessions of the United States and 

taxes paid to each such foreign country 

or possession in order that the IRS may 

monitor shareholder compliance with 

the foreign tax credit provisions. The 

collection of information is required if 

a RIC elects to pass through the benefits 

of the foreign tax credit to its 

shareholders. 

Estimated total annual reporting 

burden: 80 hours. 

Estimated average annual burden 

hours per respondent: 2. 

Estimated annual frequency of 

responses: 1. 

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 26 CFR part 1 under 

section 853 of the Internal Revenue 

Code (Code). Section 853 provides a 

foreign tax credit or deduction to 

shareholders of a RIC that makes an 

election under, and that meets the 

requirements set forth in, that section. 

A RIC more than 50 percent of the 

value of whose total assets at the close 

of a taxable year consists of stock or 

securities in foreign corporations may 

make an election under section 853 (a 

‘‘foreign tax passthrough election’’). If 

the RIC makes this election for that 

taxable year, it forgoes a deduction or 

credit for certain taxes paid to foreign 

countries and possessions of the United 

States (collectively, ‘‘foreign taxes’’) (but 

the amount of the foreign taxes is 

allowed as an addition to the RIC’s 

deduction for dividends paid for the 

year). Instead, the RIC passes through to 

its shareholders a credit or deduction 

for the foreign taxes it has paid during 

its taxable year. If the RIC makes this 

election, each shareholder includes the 

shareholder’s proportionate share of 

these foreign taxes in gross income and 

treats this proportionate share as paid 

by the shareholder. Each shareholder of 

an electing RIC further treats as gross 

income from sources within foreign 

countries and possessions of the United 

States the sum of the shareholder’s 

proportionate share of these taxes and 

the portion of any dividend paid by the 

RIC that represents income derived from 

sources within foreign countries and 

possessions of the United States. Each 

shareholder may then deduct or claim a 

credit for the payment of a 

proportionate share of these taxes. 

A RIC electing this treatment must 

provide information to its shareholders 

and to the IRS. First, under section 

853(c) of the Code, the RIC must 

designate, in a written notice mailed to 

shareholders not later than 60 days after 

the close of its taxable year, each 

shareholder’s proportionate share of 

foreign taxes paid by the RIC and each 

shareholder’s proportionate share of the 

RIC’s gross income derived from sources 

within any foreign country or 

possession of the United States. Section 

1.853–3(a) of the current Income tax 

regulations (the regulations) requires 

that this notice designate the 

shareholder’s portion of foreign taxes 

paid to each such foreign country or 

possession of the United States and the 

portion of the dividend that represents 

income derived from sources within 

each foreign country or possession of 

the United States. 

Second, under § 1.853–4(a) of the 

regulations, the RIC must file with Form 

1099–DIV, ‘‘Dividends and 

Distributions’’, and Form 1096, ‘‘Annual 

Summary and Transmittal of U.S. 

Information Returns’’, a statement as 

part of its income tax return (Form 

1120–RIC or its successor) that sets forth 

the total amount of income received 


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from sources within foreign countries 

and possessions of the United States; 

the total amount of foreign taxes paid; 

the date, form, and contents of the 

notice to its shareholders; and the 

proportionate share of this income 

received and these taxes paid during the 

taxable year attributable to one share of 

its stock. The RIC must also file as part 

of its return for the taxable year a Form 

1118, ‘‘Foreign Tax Credit—

Corporations’’, that has been modified 

so that it is a statement in support of the 

RIC’s foreign tax passthrough election. 

The requirement of § 1.853–3(a) of the 

regulations that an electing RIC provide 

country-by-country information to its 

shareholders on foreign-source income 

received and foreign taxes paid was 

originally adopted at a time when many 

shareholders generally needed the 

information to apply a per-country 

limitation on the foreign tax credit. 

Because of changes to the foreign tax 

credit provisions, shareholders 

generally no longer need country-bycountry information on the amounts of 

foreign-source income and foreign taxes 

paid. 

The Treasury Department and the IRS 

have received comments suggesting that 

the section 853 regulations should be 

amended to eliminate per-country 

reporting to shareholders and that Form 

1116, ‘‘Foreign Tax Credit—Individual, 

Estate or Trust’’, should be modified to 

indicate that distributions from RICs are 

exempt from per-country shareholder 

reporting. According to these comments, 

eliminating the reporting of this 

information not only would reduce the 

time and expense required of RICs to 

compile and disseminate this tax 

information but also would reduce the 

confusion that their shareholders 

experience upon receipt of the extensive 

tables used to report this per-country 

information. 

Even though the section 904 foreign 

tax credit limitation has been applied on 

a separate category of income basis, 

instead of on a per-country basis, since 

1976, the Treasury Department and the 

IRS have continued to require the 

reporting of per-country information by 

RICs. This per-country information 

remains relevant to the IRS’s monitoring 

compliance with the section 901 rules 

that disallow credits for refundable and 

noncompulsory payments and for taxes 

paid to certain countries. See § 1.901–

2(e)(2) and (5), providing that credit is 

not allowed for amounts that are in 

excess of final liability under foreign 

law for tax, and section 901(j), denying 

credit for tax paid to countries described 

in section 901(j)(2)(A) and subjecting 

income from sources in those countries 

to separate foreign tax credit limitations. 

Although per-country information 

with respect to foreign income and 

foreign taxes is needed for the IRS to 

monitor compliance, the Treasury 

Department and the IRS believe that 

taxpayer burden can be reduced by 

continuing to require this information to 

be supplied with the RIC’s tax return 

but generally not requiring it to be 

reported to the RIC’s shareholders as 

well. Accordingly, the proposed 

regulations would revise §§ 1.853–3 and 

1.853–4 to require that a RIC provide 

aggregate per-country information on a 

statement filed with its tax return and 

would require that only summary 

foreign income and foreign tax amounts 

be reported to its shareholders. Once 

this proposed rule becomes final, the 

instructions to Forms 1116 and 1118 

will be modified to permit summary 

reporting at the shareholder level 

similar to the summary reporting 

currently permitted with respect to 

‘‘section 863(b) income’’ on Forms 1116 

and 1118. 

Explanation of Provisions 

Proposed amendments to § 1.853–1 of 

the regulations would update the 

regulations to reflect statutory 

amendments providing that the foreign 

tax passthrough election is not 

applicable to taxes for which the RIC 

would not be allowed a credit by reason 

of section 901(j) (denying credit for 

taxes paid to certain countries, 

including those with which the United 

States does not have diplomatic 

relations), section 901(k) and (l) 

(denying credit for withholding taxes 

paid on certain income where certain 

holding period requirements are not 

met), or any similar provision. 

The proposed amendments would 

change in two ways the regulations that 

set forth requirements for a RIC seeking 

to make and to notify shareholders of a 

foreign tax passthrough election: 

First, references in § 1.853–3(a) and 

(b) of the regulations to required 

statements to shareholders of dollar 

amounts of taxes paid to specific 

countries, and to dollar amounts of 

income considered as received from 

specific countries, would be changed to 

require that a RIC (or a shareholder of 

record of the RIC who is a nominee 

acting as a custodian of a unit 

investment trust) state only the total 

amount of the shareholder’s 

proportionate share of creditable foreign 

taxes paid, income from sources within 

countries described in section 901(j), if 

any, and income derived from sources 

within other foreign countries or 

possessions of the United States. 

Second, proposed amendments to 

§ 1.853–3(b) extend various deadlines to 

reflect statutory changes since the 

regulations were issued. Thus the 

number of days following the close of its 

taxable year by which a RIC must notify 

its shareholders in writing of the making 

of a foreign tax passthrough election 

would be increased to 60. References to 

the number of days following the close 

of the taxable year by which a nominee 

acting as a custodian of a unit 

investment trust must notify holders of 

interests in the unit investment trust 

would be increased to 70. Similarly, 

references to the number of days 

following the close of a RIC’s taxable 

year by which a statement that holders 

of interests in unit investment trusts 

have been directly notified by the RIC 

(or a statement that the RIC has failed 

or is unable to notify these holders of 

interests) must be filed with the IRS and 

transmitted to a nominee would be 

increased to 60. 

Section 1.853–4 of the regulations 

would be modified to create more 

flexibility in the references to specific 

forms. The current regulations require a 

RIC to file statements with Form 1099 

and Form 1096 and to file, as a part of 

its return for the taxable year, a Form 

1118, modified so that it becomes a 

statement in support of the election 

made by a RIC to pass through taxes 

paid to a foreign country or a possession 

of the United States. The first of these 

requirements, the requirement to file 

statements with Forms 1099 and 1096, 

is proposed to be eliminated. The 

proposed regulations would retain the 

general requirement that a RIC must file 

as part of its return a statement that 

elects the application of section 853 for 

the taxable year. 

Section 1.853–4(a) of the regulations 

would also require that a RIC agree to 

provide certain information on foreignsource income received and foreign 

taxes paid. The information required to 

be provided is set forth in § 1.853–4(c). 

Section 1.853–4(d) would provide that 

this required information is to be 

provided on or with a modified Form 

1118 but would add that it may instead 

be provided in such other form or 

manner as may be prescribed by the 

Commissioner. This change would 

facilitate future changes in 

administrative practice if, for example, 

forms are renumbered or become 

obsolete. 

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 


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54600 Federal Register / Vol. 71, No. 180 / Monday, September 18, 2006 / Proposed Rules 

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

to these regulations, and, because the 

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, this regulation has 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 Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written (a signed original and 8 copies) 

or electronic comments that are 

submitted timely to the IRS. The IRS 

and the Treasury Department request 

comments on the clarity of the proposed 

rules and how they can be made easier 

to understand. 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 

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. 

The Treasury Department and the IRS 

invite suggestions regarding any 

provisions that should be added to the 

proposed regulations if the reporting of 

per-country information to shareholders 

is to be eliminated for calendar year 

2006. In addition, the Treasury 

Department and the IRS invite 

comments both on the date by which 

final regulations should be published in 

order for a change in reporting practice 

to be practical for 2006 and on any 

effective date concerns regarding the 

reporting of per-country information to 

the IRS. 

Drafting Information 

The principal author of this regulation 

is Susan Thompson Baker of the Office 

of Associate Chief Counsel (Financial 

Institutions and Products). 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows: 

PART 1—INCOME TAXES 

Paragraph 1. The authority citation 

for part 1 is amended by adding entries 

in numerical order to read in part as 

follows: 

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

Section 1.853–1 also issued under 26 

U.S.C. 901(j). 

Section 1.853–2 also issued under 26 

U.S.C. 901(j). 

Section 1.853–3 also issued under 26 

U.S.C. 901(j). 

Section 1.853–4 also issued under 26 

U.S.C. 901(j) and 26 U.S.C. 6011. * * * 

Par. 2. Section 1.853–1 is amended by 

adding a sentence at the end of 

paragraph (a) to read as follows: 

§ 1.853–1 Foreign tax credit allowed to 

shareholders. 

(a) In general. * * * In addition, the 

election is not applicable to any tax 

with respect to which the regulated 

investment company is not allowed a 

credit by reason of any provision of the 

Internal Revenue Code other than 

section 853(b)(1), including, but not 

limited to, section 901(j), section 901(k), 

or section 901(l). 

* * * * * 

Par. 3. Section 1.853–2 is amended by 

revising paragraph (d) to read as 

follows: 

§ 1.853–2 Effect of election. 

* * * * * 

(d) Example. This section is 

illustrated by the following example: 

Example. (i) Facts. X Corporation, a 

regulated investment company with 250,000 

shares of common stock outstanding, has 

total assets, at the close of the taxable year, 

of $10 million ($4 million invested in 

domestic corporations, $3.5 million in 

Foreign Country A corporations, and $2.5 

million in Foreign Country B corporations). 

X Corporation received dividend income of 

$800,000 from the following sources: 

$300,000 from domestic corporations, 

$250,000 from Country A corporations, and 

$250,000 from Country B corporations. All 

dividends from Country A corporations and 

from Country B corporations were properly 

characterized as income from sources 

without the United States. The dividends 

from Country A corporations were subject to 

a 10 percent withholding tax ($25,000) and 

the dividends from Country B corporations 

were subject to a 20 percent withholding tax 

($50,000). X Corporation’s only expenses for 

the taxable year were $80,000 of operation 

and management expenses related to both its 

U.S. and foreign investments. In this case, 

Corporation X properly apportioned the 

$80,000 expense based on the relative 

amounts of its U.S. and foreign source gross 

income. Thus, $50,000 in expense was 

apportioned to foreign source income 

($80,000 × $500,000/$800,000, total expense 

times the fraction of foreign dividend income 

over total dividend income) and $30,000 in 

expense was apportioned to U.S. source 

income ($80,000 × $300,000/$800,000, total 

expense times the fraction of U.S. source 

dividend income over total dividend 

income). During the taxable year, X 

Corporation distributes to its shareholders 

the entire $645,000 income that is available 

for distribution ($800,000, less $80,000 in 

expenses, less $75,000 in foreign taxes 

withheld). 

(ii) Section 853 election. X Corporation 

meets the requirements of section 851 to be 

considered a RIC for the taxable year and the 

requirements of section 852(a) for part 1 of 

subchapter M to apply for the taxable year. 

X Corporation notifies each shareholder by 

mail, within the time prescribed by section 

853(c), that by reason of the election the 

shareholders are to treat as foreign taxes paid 

$0.30 per share of stock ($75,000 of foreign 

taxes paid, divided by the 250,000 shares of 

stock outstanding). The shareholders must 

report as income $2.88 per share ($2.58 of 

dividends actually received plus the $0.30 

representing foreign taxes paid). Of the $2.88 

per share, $1.80 per share ($450,000 of 

foreign source taxable income divided by 

250,000 shares) is to be considered as 

received from foreign sources. The $1.80 

consists of $0.30, the foreign taxes treated as 

paid by the shareholder and $1.50, the 

portion of the dividends received by the 

shareholder from the RIC that represents 

income of the RIC treated as derived from 

foreign sources ($500,000 of foreign source 

income, less $50,000 of expense apportioned 

to foreign source income, less $75,000 of 

foreign tax withheld, which is $375,000, 

divided by 250,000 shares). 

Par. 4. Section 1. 853–3 is amended 

by: 

1. Revising paragraph (a). 

2. Removing the number ‘‘55th’’ and 

adding the number ‘‘70th’’ in its place 

in the first sentence of paragraph (b). 

3. Revising the second sentence of 

paragraph (b). 

4. Removing the number ‘‘45’’ and 

adding the number ‘‘60’’ in its place in 

each place in which it appears in the 

fifth sentence of paragraph (b). 

The revisions read as follows: 

§ 1.853–3 Notice to shareholders. 

(a) General rule. If a regulated 

investment company makes an election 

under section 853(a), in the manner 

provided in § 1.853–4, the regulated 

investment company is required under 

section 853(c) to furnish its 

shareholders with a written notice 

mailed not later than 60 days after the 

close of its taxable year. The notice must 

designate the shareholder’s portion of 

creditable foreign taxes paid to foreign 

countries or possessions of the United 

States and the portion of the dividend 

that represents income derived from 

sources within each country that is 

attributable to a period during which 

section 901(j) applies to such country, if 

any, and the portion of the dividend 

that represents income derived from 

other foreign countries and possessions 

of the United States. For purposes of 

section 853(b)(2) and paragraph (b) of 

§ 1.853–2, the amount that a shareholder 

may treat as the shareholder’s 

proportionate share of foreign taxes paid 


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and the amount to be included as gross 

income derived from any foreign 

country that is attributable to a period 

during which section 901(j) applies to 

such country or gross income from 

sources within other foreign countries 

or possessions of the United States shall 

not exceed the amount so designated by 

the regulated investment company in 

such written notice. If, however, the 

amount designated by the regulated 

investment company in the notice 

exceeds the shareholder’s proper 

proportionate share of foreign taxes or 

gross income from sources within 

foreign countries or possessions of the 

United States, the shareholder is limited 

to the amount correctly ascertained. 

(b) Shareholder of record custodian of 

certain unit investment trusts. * * * 

The notice shall designate the holder’s 

proportionate share of the amounts of 

creditable foreign taxes paid to foreign 

countries or possessions of the United 

States and the holder’s proportionate 

share of the dividend that represents 

income derived from sources within 

each country that is attributable to a 

period during which section 901(j) 

applies to such country, if any, and the 

holder’s proportionate share of the 

dividend that represents income derived 

from other foreign countries or 

possessions of the United States shown 

on the notice received by the nominee 

identified as such. * * * 

* * * * * 

Par. 5. Section 1.853–4 is amended 

by: 

1. Revising paragraphs (a) and (b). 

2. Adding paragraphs (c) and (d). 

The revisions and additions read as 

follows: 

§ 1.853–4 Manner of making election. 

(a) General rule. To make an election 

under section 853 for a taxable year, a 

regulated investment company must file 

a statement of election as part of its 

Federal income tax return for the 

taxable year. The statement of election 

must state that the regulated investment 

company elects the application of 

section 853 for the taxable year and 

agrees to provide the information 

required by paragraph (c) of this section. 

(b) Irrevocability of the election. The 

election shall be made with respect to 

all foreign taxes described in paragraph 

(c)(2) of this section, and must be made 

not later than the time prescribed for 

filing the return (including extensions). 

This election, if made, shall be 

irrevocable with respect to the dividend 

(or portion) and the foreign taxes paid 

with respect thereto, to which the 

election applies. 

(c) Required information. A regulated 

investment company making an election 

under section 853 must provide the 

following information: 

(1) The total amount of taxable 

income received in the taxable year 

from sources within foreign countries 

and possessions of the United States 

and the amount of taxable income 

received in the taxable year from 

sources within each such foreign 

country or possession. 

(2) The total amount of income, war 

profits, or excess profits taxes (described 

in section 901(b)(1)) to which the 

election applies that were paid in the 

taxable year to such foreign countries or 

possessions and the amount of such 

taxes paid to each such foreign country 

or possession. 

(3) The amount of income, war 

profits, or excess profits taxes paid 

during the taxable year to which the 

election does not apply by reason of any 

provision of the Internal Revenue Code 

other than section 853(b), including, but 

not limited to, section 901(j), section 

901(k), or section 901(l). 

(4) The date, form, and contents of the 

notice to its shareholders. 

(5) The proportionate share of 

creditable foreign taxes paid to each 

such foreign country or possession 

during the taxable year and foreign 

income received from sources within 

each such foreign country or possession 

during the taxable year attributable to 

one share of stock of the regulated 

investment company. 

(d) Time and manner of providing 

information. The information specified 

in paragraph (c) of this section must be 

provided at the time and in the manner 

prescribed by the Commissioner and, 

unless otherwise prescribed, must be 

provided on or with a modified Form 

1118 filed as part of the RIC’s timely 

filed Federal income tax return for the 

taxable year. 

* * * * * 

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 06–7731 Filed 9–15–06; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE INTERIOR 

Office of Surface Mining Reclamation 

and Enforcement 

30 CFR Part 948 

[WV–111–FOR] 

West Virginia Abandoned Mine Land 

Reclamation Plan 

AGENCY: Office of Surface Mining 

Reclamation and Enforcement (OSM), 

Interior. 

ACTION: Proposed rule; public comment 

period and opportunity for public 

hearing on proposed amendment. 

SUMMARY: We, OSM, are announcing the 

receipt of a proposed amendment to the 

West Virginia Abandoned Mine Land 

Reclamation (AMLR) Plan under the 

Surface Mining Control and 

Reclamation Act of 1977 (SMCRA or the 

Act). The proposed amendment makes 

numerous revisions throughout the 

State’s AMLR Plan. The amendment is 

intended to update and improve the 

effectiveness of the West Virginia AMLR 

Plan. 

This document gives the times and 

locations that the West Virginia AMLR 

Plan and proposed amendment is 

available for your inspection, the 

comment period during which you may 

submit written comments, and the 

procedures that will be followed for the 

public hearing, if one is requested. 

DATES: We will accept written 

comments on the proposed State AMLR 

Plan until 4 p.m. on October 18, 2006. 

If requested, we will hold a public 

hearing on the proposed State AMLR 

Plan amendment at 1 p.m. on October 

13, 2006. We will accept requests to 

speak at a hearing until 4 p.m. on 

October 3, 2006. 

ADDRESSES: You may submit comments, 

identified by Docket No. WV–111–FOR, 

by any of the following methods: 

• E-mail: chfo@osmre.gov. Include 

WV–111–FOR in the subject line of the 

message; 

• Mail/Hand Delivery: Mr. Roger W. 

Calhoun, Director, Charleston Field 

Office, Office of Surface Mining 

Reclamation and Enforcement, 1027 

Virginia Street, East, Charleston, West 

Virginia 25301; or 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the 

instructions for submitting comments. 

Instructions: All submissions received 

must include the agency name and 

docket number for this rulemaking. For 

detailed instructions on submitting 

comments and additional information 

on the rulemaking process, see the 


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