51748 Federal Register / Vol. 71, No. 169 / Thursday, August 31, 2006 / Rules and Regulations 

qualified New York Liberty Zone 

property under this section in 

accordance with the applicable 

administrative procedures issued under 

§ 1.446–1(e)(3)(ii) for obtaining the 

Commissioner’s consent to a change in 

method of accounting. Section 481(a) 

applies to a request to claim the 

additional first year depreciation 

deduction for such qualified New York 

Liberty Zone property under this 

paragraph (g)(4)(iii). 

(5) Revision to paragraphs (b)(4) and 

(b)(6). The addition of ‘‘(or, in the case 

of multiple units of property subject to 

the same lease, within three months 

after the date the final unit is placed in 

service, so long as the period between 

the time the first unit is placed in 

service and the time the last unit is 

placed in service does not exceed 12 

months)’’ to § 1.168(k)–1(b)(3)(iii)(B) 

and § 1.168(k)–1(b)(5)(ii)(B) applies to 

property sold after June 4, 2004, for 

purposes of paragraphs (b)(4) and (b)(6) 

of this section. 

(6) Rehabilitation credit. If a taxpayer 

did not claim on a Federal tax return for 

a taxable year ending on or before 

September 1, 2006, the rehabilitation 

credit provided by section 47(a) with 

respect to the portion of the basis of a 

qualified rehabilitated building that is 

attributable to qualified rehabilitation 

expenditures and the qualified 

rehabilitation expenditures are qualified 

New York Liberty Zone property, and 

the taxpayer did not make the election 

specified in paragraph (e)(1) of this 

section for the class of property that 

includes the qualified rehabilitation 

expenditures, the taxpayer may claim 

the rehabilitation credit for the 

remaining rehabilitated basis (as defined 

in § 1.168(k)–1(f)(10)(i)(B)) of the 

qualified rehabilitated building that is 

attributable to the qualified 

rehabilitation expenditures (assuming 

all the requirements of section 47 are 

met) in accordance with paragraph (f)(9) 

of this section by filing an amended 

Federal tax return for the taxable year 

for which the rehabilitation credit is to 

be claimed. The amended Federal tax 

return must include the adjustment to 

the tax liability for the rehabilitation 

credit and any collateral adjustments to 

taxable income or to the tax liability (for 

example, the amount of depreciation 

allowed or allowable in that taxable year 

for the qualified rehabilitated building). 

Such adjustments must also be made on 

amended Federal tax returns for any 

affected succeeding taxable years. 

Steven T. Miller, 

Acting Deputy Commissioner for Services and 

Enforcement. 

Approved: August 25, 2006. 

Eric Solomon, 

Acting Deputy Assistant Secretary of the 

Treasury (Tax Policy). 

[FR Doc. 06–7333 Filed 8–28–06; 4:28 pm] 

BILLING CODE 4830–01–P 

DEPARTMENT OF JUSTICE 

Bureau of Prisons 

28 CFR Part 503 

[BOP–1136–F] 

RIN 1120–AB36 

Bureau of Prisons Central Office, 

Regional Offices, Institutions, and Staff 

Training Centers: Removal of 

Addresses From Rules 

AGENCY: Bureau of Prisons, Justice. 

ACTION: Final rule. 

SUMMARY: In this document, the Bureau 

of Prisons (Bureau) finalizes the removal 

of rules listing the addresses of Bureau 

facilities in each of its regions. We have 

replaced these rules with a short 

description of the Bureau’s structure, 

the address of the Bureau’s Central 

Office, and a reference to the Bureau’s 

internet address containing current and 

frequently updated contact information 

on Bureau facilities and Regional 

Offices. This change enables the Bureau 

to more quickly and accurately provide 

updated contact information to 

members of the public, in light of 

frequently changing circumstances. 

DATES: This rule is effective October 2, 

2006. 

FOR FURTHER INFORMATION CONTACT: 

Sarah Qureshi, Office of General 

Counsel, Bureau of Prisons, phone (202) 

307–2105. 

SUPPLEMENTARY INFORMATION: In this 

document, the Bureau of Prisons 

(Bureau) finalizes the removal of rules 

listing the addresses of Bureau facilities 

in each of its regions. We have replaced 

these rules with a short description of 

the Bureau’s structure, the address of 

the Bureau’s Central Office, and a 

reference to the Bureau’s Web site 

containing current and frequently 

updated contact information on Bureau 

facilities and Regional Offices. 

This rule was published as an interim 

final rule on November 4, 2005 (70 FR 

67090). No comments were received 

during the comment period. We 

therefore finalized the interim final rule 

without change. 

Administrative Procedure Act 

The Administrative Procedure Act (5 

U.S.C. 553(b)(3)(B)) allows exceptions to 

notice-and-comment rulemaking ‘‘when 

the agency for good cause finds * * * 

that notice and public procedure 

thereon are impracticable, unnecessary, 

or contrary to the public interest.’’

Further, § 553(d) provides an exception 

to the usual requirement of a delayed 

effective date when an agency finds 

‘‘good cause’’ that the rule be made 

immediately effective. 

This rulemaking is exempt from 

normal notice-and-comment procedures 

because advance notice and public 

comment in this instance is 

unnecessary. This is an administrative 

rule insignificant in impact and 

inconsequential to the public. The rule 

merely eliminates a long list of noncurrent addresses and replaces them 

with a reference to a publicly accessible 

and more accurate source. This 

rulemaking makes no change to any 

rights or responsibilities of the agency 

or any regulated entities. For the same 

reasons, the Bureau finds that ‘‘good 

cause’’ exists to make this rule effective 

upon publication. Nevertheless, the 

Bureau did invite public comment on 

this interim rule, and no comments 

were received. 

Executive Order 12866 

This rule falls within a category of 

actions that the Office of Management 

and Budget (OMB) has determined not 

to constitute ‘‘significant regulatory 

actions’’ under section 3(f) of Executive 

Order 12866 and, accordingly, it was 

not reviewed by OMB. 

Executive Order 13132 

This regulation will not have 

substantial direct effects on the States, 

on the relationship between the national 

government and the States, or on 

distribution of power and 

responsibilities among the various 

levels of government. Therefore, under 

Executive Order 13132, we determine 

that this rule does not have sufficient 

federalism implications to warrant the 

preparation of a Federalism Assessment. 

Regulatory Flexibility Act 

The Director of the Bureau of Prisons, 

under the Regulatory Flexibility Act (5 

U.S.C. 605(b)), reviewed this regulation 

and by approving it certifies that it will 

not have a significant economic impact 

upon a substantial number of small 

entities for the following reasons: This 

rule pertains to the correctional 


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Federal Register / Vol. 71, No. 169 / Thursday, August 31, 2006 / Rules and Regulations 51749 

management of offenders committed to 

the custody of the Attorney General or 

the Director of the Bureau of Prisons. 

This rule will enable the Bureau to more 

quickly and accurately provide updated 

contact information to members of the 

public and its economic impact is 

limited to the Bureau’s appropriated 

funds. 

Unfunded Mandates Reform Act of 

1995 

This rule will not result in the 

expenditure by State, local and tribal 

governments, in the aggregate, or by the 

private sector, of $100,000,000 or more 

in any one year, and it will not 

significantly or uniquely affect small 

governments. Therefore, no actions were 

deemed necessary under the provisions 

of the Unfunded Mandates Reform Act 

of 1995. 

Small Business Regulatory Enforcement 

Fairness Act of 1996 

This rule is not a major rule as 

defined by § 804 of the Small Business 

Regulatory Enforcement Fairness Act of 

1996. This rule will not result in an 

annual effect on the economy of 

$100,000,000 or more; a major increase 

in costs or prices; or significant adverse 

effects on competition, employment, 

investment, productivity, innovation, or 

on the ability of United States-based 

companies to compete with foreignbased companies in domestic and 

export markets. 

List of Subjects in 28 CFR Part 503 

Prisoners. 

Harley G. Lappin, 

Director, Bureau of Prisons. 

■ Under rulemaking authority vested in 

the Attorney General in 5 U.S.C 301; 28 

U.S.C. 509, 510 and delegated to the 

Director, Bureau of Prisons in 28 CFR 

0.96, we finalize the interim rule 

amending 28 CFR chapter V, published 

on November 4, 2005 (70 FR 67090), 

without change. 

[FR Doc. 06–7365 Filed 8–30–06; 8:45 am] 

BILLING CODE 4410–05–P 

DEPARTMENT OF THE INTERIOR 

Minerals Management Service 

30 CFR Parts 218, 241, and 290 

RIN 1010–AD22 

Service of Official Correspondence 

AGENCY: Minerals Management Service, 

Interior. 

ACTION: Final rule. 

SUMMARY: This rule will establish 

updated procedures for businesses to 

use when supplying the Minerals 

Management Service (MMS) with their 

control information. Because the 

existing rule contains obsolete 

procedures, MMS is not receiving 

updated contact information that it 

needs to be able to send important 

correspondence to companies. 

DATES: Effective Date: November 29, 

2006. 

FOR FURTHER INFORMATION CONTACT: 

Sharron L. Gebhardt, Lead Regulatory 

Specialist, MRM, MMS, P.O. Box 25165, 

MS 302B2, Denver, Colorado 80225; 

telephone (303) 231–3211; FAX (303) 

231–3781; e-mail 

sharron.gebhardt@mms.gov. The 

principal authors of this rule are Linda 

Lautigar and Lorraine Corona, 

Department of the Interior, MMS, MRM. 

SUPPLEMENTARY INFORMATION: 

I. Explanation of Rule Amendments 

The MMS is amending existing 

regulations at 30 CFR parts 218, 241, 

and 290: 

• To reflect current program 

procedures, such as appeal procedure 

information; 

• To remove references to Forms 

MMS–4025, Oil and Gas Payor 

Information Form, and MMS–4030, 

Payor Information Form—Solid 

Minerals; and 

• To revise nomenclature, such as 

replacing references to ‘‘Royalty 

Management Program’’ with ‘‘Minerals 

Revenue Management’’ or its 

abbreviation, MRM. 

This rule will make the following 

changes: 

• The titles of subchapter A and part 

218 are revised. 

• In part 218, subpart H—Service of 

Official Correspondence is added. In 

subpart B, section 290.111 is removed. 

(It is replaced by the new 218, subpart 

H—Service of Official Correspondence.) 

Subpart H revises addressee of record 

reporting requirements (currently found 

at 30 CFR 290.111) and requires 

companies to submit information 

designating a specific addressee of 

record for service of official 

correspondence on Form MMS–4444, 

Addressee of Record Designation for 

Service of Official Correspondence, 

rather than on forms no longer used. 

During the reengineering effort, MRM 

eliminated Forms MMS–4025 and 

MMS–4030, each of which contained 

addressee of record information, along 

with information no longer required. 

However, MRM still requires the 

addressee of record information, which 

is now submitted on Form MMS–4444 

available at the MMS Web site http:// 

www.mrm.mms.gov/ReportingServices/ 

RepServhome.htm. This section also 

clarifies to whom the Form MMS–4444 

is mailed. 

• In part 241—Penalties, subpart B—

Penalties for Federal and Indian Oil and 

Gas Leases, §§ 241.51 and 241.61 are 

revised in their entirety to conform with 

the addressee of record changes in parts 

218 and 290. 

In part 290—Appeal Procedures: 

• The title of subpart B is changed 

from ‘‘Appeals of Royalty Management 

Program and Delegated State Orders’’ to 

‘‘Minerals Revenue Management Appeal 

Procedures;’’ and 

• Subpart B is amended to reflect 

current nomenclature and business 

practices. 

Generally, the amendments to this 

rule are clear and self-explanatory and 

do not require additional information. 

However, we believe additional 

clarification is helpful regarding the 

request for contact information. 

When MMS reengineered the 

financial system of the MRM program, 

one piece of the reengineering effort 

eliminated Forms MMS–4025 and 

MMS–4030, each of which contained 

addressee of record information. This 

rulemaking revises the previous 

addressee of record reporting 

requirements and removes current 

references to Forms MMS–4025 and 

MMS–4030. To collect the identifying 

information of ‘‘changes of address’’ for 

the addressee of record, MMS will use 

Form MMS–4444. 

II. Procedural Matters 

1. Public Comment Policy 

Under the Administrative Procedure 

Act, 5 U.S.C. 553(b)(B), publication of a 

proposed rule and an opportunity for 

public comment are required before an 

agency promulgates a rule, except when 

the agency for good cause finds that 

notice and public comment are 

impracticable, unnecessary, or contrary 

to the public interest. This rule is purely 

clerical in nature. It simply updates 

procedures for providing contact and 

address information to MMS for service 

of official correspondence, revises 

existing MMS procedures to conform 

with those changes, eliminates 

references to forms that are no longer 

used, and revises nomenclature to 

reflect current organization names. 

Therefore, MMS has determined that 

notice and public comment are 

unnecessary. 

2. Regulatory Planning and Review, 

Executive Order 12866 

In accordance with the criteria in 

Executive Order 12866, this rule is not 


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