39740 Federal Register / Vol. 72, No. 139 / Friday, July 20, 2007 / Rules and Regulations 

under penalties of perjury, and 

requesting that such consent be given. 

The application shall contain the 

information required in the case of a 

notice of sale, as set forth in paragraph 

(d)(1) of this section, and, in addition, 

shall contain a statement of the reasons 

why the consent is desired. 

(c) Sale of perishable goodS—(1) In 

general. A notice (as described in 

paragraph (d) of this section) of a 

nonjudicial sale of perishable goods (as 

defined in paragraph (c)(2) of this 

section) shall be given in writing, by 

registered or certified mail or delivered 

by personal service, at any time before 

the sale, to the IRS official and office 

specified in the relevant IRS 

publications, at the address specified in 

such publications. Under this section, a 

notice of sale is not effective if it is 

given to an office other than the office 

listed in the relevant publication. If a 

notice of a nonjudicial sale is timely 

given in the manner described in this 

paragraph, the nonjudicial sale shall 

discharge or divest the tax lien, or a title 

derived from the enforcement of a tax 

lien, of the United States in the 

property. The provisions of sections 

7502 (relating to timely mailing treated 

as timely filing) and 7503 (relating to 

time for performance of acts where the 

last day falls on Saturday, Sunday, or a 

legal holiday) apply in the case of 

notices required to be made under this 

paragraph. The seller of the perishable 

goods shall hold the proceeds (exclusive 

of costs) of the sale as a fund, for not 

less than 30 days after the date of the 

sale, subject to the liens and claims of 

the United States, in the same manner 

and with the same priority as the liens 

and claims of the United States had 

with respect to the property sold. If the 

seller fails to hold the proceeds of the 

sale in accordance with the provisions 

of this paragraph and if the IRS asserts 

a claim to the proceeds within 30 days 

after the date of sale, the seller shall be 

personally liable to the United States for 

an amount equal to the value of the 

interest of the United States in the fund. 

However, even if the proceeds of the 

sale are not so held by the seller, but all 

the other provisions of this paragraph 

are satisfied, the buyer of the property 

at the sale takes the property free of the 

liens and claims of the United States. In 

the event of a postponement of the 

scheduled sale of perishable goods, the 

seller is not required to notify the IRS 

of the postponement. For provisions 

relating to the authority of the IRS to 

release a lien or discharge property 

subject to a tax lien, see section 6325 

and the regulations. 

(c)(2) through (d)(1) [Reserved]. For 

further guidance, see § 301.7425–3(c)(2) 

through (d)(1). 

(d)(2) Inadequate notice. Except as 

otherwise provided in this paragraph, a 

notice of sale described in paragraph (a) 

of this section which does not contain 

the information described in paragraph 

(d)(1) of this section shall be considered 

inadequate by the IRS. If the IRS 

determines that the notice is inadequate, 

the IRS will give written notification of 

the items of information which are 

inadequate to the person who submitted 

the notice. A notice of sale which does 

not contain the name and address of the 

person submitting such notice shall be 

considered to be inadequate for all 

purposes without notification of any 

specific inadequacy. In any case where 

a notice of sale does not contain the 

information required under paragraph 

(d)(1)(ii) of this section with respect to 

a Notice of Federal Tax Lien, the IRS 

may give written notification of such 

omission without specification of any 

other inadequacy and such notice of 

sale shall be considered inadequate for 

all purposes. In the event the IRS gives 

notification that the notice of sale is 

inadequate, a notice complying with the 

provisions of this section (including the 

requirement that the notice be given not 

less than 25 days prior to the sale in the 

case of a notice described in paragraph 

(a) of this section) must be given. 

However, in accordance with the 

provisions of paragraph (b)(1) of this 

section, in such a case the IRS may, in 

its discretion, consent to the sale of the 

property free of the lien or title of the 

United States even though notice of the 

sale is given less than 25 days prior to 

the sale. In any case where the person 

who submitted a timely notice which 

indicates his name and address does not 

receive, more than 5 days prior to the 

date of sale, written notification from 

the IRS that the notice is inadequate, the 

notice shall be considered adequate for 

purposes of this section. 

(3) Acknowledgment of notice. If a 

notice of sale described in paragraph (a) 

or (c) of this section is submitted in 

duplicate to the IRS with a written 

request that receipt of the notice be 

acknowledged and returned to the 

person giving the notice, this request 

will be honored by the IRS. The 

acknowledgment by the IRS will 

indicate the date and time of the receipt 

of the notice. 

(4) Disclosure of adequacy of notice. 

The IRS is authorized to disclose, to any 

person who has a proper interest, 

whether an adequate notice of sale was 

given under paragraph (d)(1) of this 

section. Any person desiring this 

information should submit to the IRS a 

written request which clearly describes 

the property sold or to be sold, 

identifies the applicable notice of lien, 

gives the reasons for requesting the 

information, and states the name and 

address of the person making the 

request. The request should be 

submitted to the IRS official, office and 

address specified in IRS Publication 

4235, ‘‘Technical Services (Advisory) 

Group Addresses,’’ or its successor 

publication. The relevant IRS 

publications may be downloaded from 

the IRS internet site at http:// 

www.irs.gov. 

(e) Effective/applicability date. This 

section applies to any notice of sale that 

is filed after August 20, 2007. 

Kevin M. Brown, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: July 11, 2007. 

Eric Solomon, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. E7–14053 Filed 7–19–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Department of the Army 

32 CFR Part 650 

Environmental Protection and 

Enhancement 

AGENCY: Department of the Army, DoD. 

ACTION: Final rule; removal. 

SUMMARY: This action removes 32 CFR 

part 650, Environmental Protection and 

Enhancement, published in the Federal 

Register, December 29, 1977 (42 FR 

65026). The rule is being removed 

because it is now obsolete and does not 

affect the general public. 

DATES: Effective July 20, 2007. 

ADDRESSES: Headquarters, Department 

of the Army, Office of the Assistant 

Chief of Staff for Installation 

Management, ATTN: DAIM–ED, 600 

Army Pentagon, Washington, DC 

20310–0600. 

FOR FURTHER INFORMATION CONTACT: Mr. 

Douglas Warnock, (703) 601–1573. 

SUPPLEMENTARY INFORMATION: The Office 

of the Assistant Chief of Staff for 

Installation Management, is the 

proponent for the regulation represented 

in 32 CFR part 650, and has concluded 

this regulation is obsolete. This 

regulation has been extensively revised 

and has been determined that the 

procedures prescribed in the regulation 

are for Army officials, and not intended 

to be enforced against any member of 


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Federal Register / Vol. 72, No. 139 / Friday, July 20, 2007 / Rules and Regulations 39741 

the public. As a result, the regulation 

does not affect the general public. 

Therefore, it would be helpful in 

avoiding confusion with the public if 32 

CFR part 650, is removed. 

List of Subjects in 32 CFR Part 650 

Air pollution control, Environmental 

protection, Federal buildings and 

facilities, Hazardous substances, 

Historic preservation, Noise control, 

Waste treatment and disposal, Water 

pollution control. 

PART 650—[REMOVED] 

■ Accordingly, for reasons stated in the 

preamble, under the authority of 10 

U.S.C. 3012, 32 CFR part 650, 

Environmental Protection and 

Enhancement, is removed in its entirely. 

Brenda S. Bowen, 

Army Federal Register Liaison Officer. 

[FR Doc. 07–3538 Filed 7–19–07; 8:45 am] 

BILLING CODE 3710–08–M 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R06–OAR–2006–0849; FRL–8442–8] 

Approval and Promulgation of 

Implementation Plans; Louisiana; 

Clean Air Interstate Rule Sulfur Dioxide 

Trading Program 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Direct final rule. 

SUMMARY: EPA is taking a direct final 

action to approve a revision to the 

Louisiana State Implementation Plan 

(SIP) submitted on September 22, 2006, 

enacted at Louisiana Administrative 

Code, Title 33, Part III, Chapter 5, 

Section 506(C) (LAC 33:III.506(C)). This 

revision addresses the requirements of 

EPA’s Clean Air Interstate Rule (CAIR) 

Sulfur Dioxide (SO2) Trading Program, 

promulgated on May 12, 2005 and 

subsequently revised on April 28, 2006. 

EPA is approving the SIP revision as 

fully implementing the CAIR SO2

requirements for Louisiana. Therefore, 

as a consequence of this SIP approval, 

EPA will also withdraw the CAIR 

Federal Implementation Plan (CAIR FIP) 

concerning SO2 emissions for Louisiana. 

The CAIR FIPs for all States in the CAIR 

region were promulgated on April 28, 

2006 and subsequently revised on 

December 13, 2006. 

CAIR requires States to reduce 

emissions of SO2 and nitrogen oxides 

(NOX) that significantly contribute to, 

and interfere with maintenance of, the 

national ambient air quality standards 

for fine particulates and/or ozone in any 

downwind state. CAIR establishes State 

budgets for SO2 and NOX and requires 

States to submit SIP revisions that 

implement these budgets in States that 

EPA concluded did contribute to 

nonattainment in downwind states. 

States have the flexibility to choose 

which control measures to adopt to 

achieve the budgets, including 

participating in the EPA-administered 

cap-and-trade programs. In this SIP 

revision that EPA is approving, EPA 

finds that Louisiana meets CAIR SO2

requirements by participating in the 

EPA-administered cap-and-trade 

program addressing SO2 emissions. 

The intended effect of this action is to 

reduce SO2 emissions from the State of 

Louisiana that are contributing to 

nonattainment of the PM2.5 National 

Ambient Air Quality Standard (NAAQS 

or standard) in downwind states. This 

action is being taken under section 110 

of the Federal Clean Air Act (the Act or 

CAA). 

DATES: This rule is effective on 

September 18, 2007 without further 

notice, unless EPA receives relevant 

adverse comment by August 20, 2007. If 

EPA receives such comment, EPA will 

publish a timely withdrawal in the 

Federal Register informing the public 

that this rule will not take effect. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R06–

OAR–2006–0849, by one of the 

following methods: 

(1) www.regulations.gov: Follow the 

on-line instructions for submitting 

comments. 

(2) E-mail: Mr. Jeff Robinson at 

robinson.jeffrey@epa.gov. Please also cc 

the person listed in the FOR FURTHER

INFORMATION CONTACT paragraph below. 

(3) U.S. EPA Region 6 ‘‘Contact Us’’

Web site: http://epa.gov/region6/ 

r6coment.htm. Please click on ‘‘6PD’’

(Multimedia) and select ‘‘Air’’ before 

submitting comments. 

(4) Fax: Mr. Jeff Robinson, Chief, Air 

Permits Section (6PD–R), at fax number 

214–665–6762. 

(5) Mail: Mr. Jeff Robinson, Chief, Air 

Permits Section (6PD–R), Environmental 

Protection Agency, 1445 Ross Avenue, 

Suite 1200, Dallas, Texas 75202–2733. 

(6) Hand or Courier Delivery: Mr. Jeff 

Robinson, Chief, Air Permits Section 

(6PD–R), Environmental Protection 

Agency, 1445 Ross Avenue, Suite 1200, 

Dallas, Texas 75202–2733. Such 

deliveries are accepted only between the 

hours of 8:30 a.m. and 4:30 p.m. 

weekdays except for legal holidays. 

Special arrangements should be made 

for deliveries of boxed information. 

Instructions: Direct your comments to 

Docket ID No. EPA–R06–OAR–2006–

0849. EPA’s policy is that all comments 

received will be included in the public 

docket without change and may be 

made available online at http:// 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

the disclosure of which is restricted by 

statute. Do not submit information 

through http://www.regulations.gov or 

e-mail, if you believe that it is CBI or 

otherwise protected from disclosure. 

The http://www.regulations.gov Web 

site is an ‘‘anonymous access’’ system, 

which means that EPA will not know 

your identity or contact information 

unless you provide it in the body of 

your comment. If you send an e-mail 

comment directly to EPA without going 

through http://www.regulations.gov, 

your e-mail address will be 

automatically captured and included as 

part of the comment that is placed in the 

public docket and made available on the 

Internet. If you submit an electronic 

comment, EPA recommends that you 

include your name and other contact 

information in the body of your 

comment along with any disk or CD–

ROM submitted. If EPA cannot read 

your comment due to technical 

difficulties and cannot contact you for 

clarification, EPA may not be able to 

consider your comment. Electronic files 

should avoid the use of special 

characters and any form of encryption 

and should be free of any defects or 

viruses. For additional information 

about EPA’s public docket, visit the EPA 

Docket Center homepage at http:// 

www.epa.gov/epahome/dockets.htm. 

Docket: All documents in the docket 

are listed in the http:// 

www.regulations.gov index. Although 

listed in the index, some information is 

not publicly available, e.g., CBI or other 

information the disclosure of which is 

restricted by statute. Certain other 

material, such as copyrighted material, 

will be publicly available only in hard 

copy. Publicly available docket 

materials are available either 

electronically in http:// 

www.regulations.gov or in hard copy at 

the Air Permits Section (6PD–R), 

Environmental Protection Agency, 1445 

Ross Avenue, Suite 700, Dallas, Texas 

75202–2733. The file will be made 

available by appointment for public 

inspection in the Region 6 FOIA Review 

Room between the hours of 8:30 a.m. 

and 4:30 p.m. weekdays except for legal 

holidays. Contact the person listed in 

the FOR FURTHER INFORMATION CONTACT


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