54 Federal Register / Vol. 75, No. 1 / Monday, January 4, 2010 / Rules and Regulations 

compilation because the disclosure is not 

being made in support of D’s tax return 

preparation business. 

(p) Disclosure or use of information 

for quality, peer, or conflict reviews. (1) 

The provisions of section 7216(a) and 

§ 301.7216–1 shall not apply to any 

disclosure for the purpose of a quality 

or peer review to the extent necessary to 

accomplish the review. A quality or 

peer review is a review that is 

undertaken to evaluate, monitor, and 

improve the quality and accuracy of a 

tax return preparer’s tax preparation, 

accounting, or auditing services. A 

quality or peer review may be 

conducted only by attorneys, certified 

public accountants, enrolled agents, and 

enrolled actuaries who are eligible to 

practice before the Internal Revenue 

Service. See Department of the Treasury 

Circular 230, 31 CFR part 10. Tax return 

information may also be disclosed to 

persons who provide administrative or 

support services to an individual who is 

conducting a quality or peer review 

under this paragraph (p), but only to the 

extent necessary for the reviewer to 

conduct the review. Tax return 

information gathered in conducting a 

review may be used only for purposes 

of a review. No tax return information 

identifying a taxpayer may be disclosed 

in any evaluative reports or 

recommendations that may be 

accessible to any person other than the 

reviewer or the tax return preparer being 

reviewed. The tax return preparer being 

reviewed will maintain a record of the 

review including the information 

reviewed and the identity of the persons 

conducting the review. After completion 

of the review, no documents containing 

information that may identify any 

taxpayer by name or identification 

number may be retained by a reviewer 

or by the reviewer’s administrative or 

support personnel. 

(2) The provisions of section 7216(a) 

and § 301.7216–1 shall not apply to any 

disclosure necessary to accomplish a 

conflict review. A conflict review is a 

review undertaken to comply with 

requirements established by any federal, 

state, or local law, agency, board or 

commission, or by a professional 

association ethics committee or board, 

to either identify, evaluate, and monitor 

actual or potential legal and ethical 

conflicts of interest that may arise when 

a tax return preparer is employed or 

acquired by another tax return preparer, 

or to identify, evaluate, and monitor 

actual or potential legal and ethical 

conflicts of interest that may arise when 

a tax return preparer is considering 

engaging a new client. Tax return 

information gathered in conducting a 

conflict review may be used only for 

purposes of a conflict review. No tax 

return information identifying a 

taxpayer may be disclosed in any 

evaluative reports or recommendations 

that may be accessible to any person 

other than those responsible for 

identifying, evaluating, and monitoring 

legal and ethical conflicts of interest. No 

tax return information identifying a 

taxpayer may be disclosed outside of the 

United States or a territory or possession 

of the United States unless the 

disclosing and receiving tax return 

preparers have procedures in place that 

are consistent with good business 

practices and designed to maintain the 

confidentiality of the disclosed return 

information. 

(3) Any person (including 

administrative and support personnel) 

receiving tax return information in 

connection with a quality, peer, or 

conflict review is a tax return preparer 

for purposes of sections 7216(a) and 

6713(a). Tax return information 

disclosed and used for purposes of a 

quality, peer, or conflict review shall 

not be used or disclosed for any other 

purpose. 

(q) through (r) [Reserved]. For further 

guidance, see § 301.7216–2(q) through 

(r). 

(s) Effective/applicability date. This 

section applies to disclosures or uses of 

tax return information occurring on or 

after January 4, 2010. 

(t) Expiration date. The applicability 

of this section expires on or before 

December 28, 2012. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: December 24, 2009. 

Michael Mundaca, 

Acting Assistant Secretary of the Treasury 

(Tax Policy). 

[FR Doc. E9–31115 Filed 12–29–09; 4:15 pm] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R04–OAR–2009–0561–200929; FRL– 

9098–8] 

Approval and Promulgation of 

Implementation Plans and 

Designations of Areas for Air Quality 

Planning Purposes; North Carolina: 

Greensboro-Winston Salem-High 

Point; Determination of Attaining Data 

for the 1997 Fine Particulate Matter 

Standard 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: EPA is determining that the 

Greensboro-Winston Salem-High Point, 

North Carolina, (hereafter referred to as 

‘‘Greensboro, North Carolina’’) 

nonattainment area for the 1997 fine 

particulate matter (PM2.5) National 

Ambient Air Quality Standard (NAAQS) 

has attaining data for the 1997 PM2.5

NAAQS. 

DATES: Effective Date: This final rule is 

effective on January 4, 2010. 

ADDRESSES: EPA has established a 

docket for this action under Docket ID 

Number EPA–R04–OAR–2009–0561. All 

documents in the docket are listed in 

the http://www.regulations.gov Web 

site. Although listed in the electronic 

docket, some information is not publicly 

available, i.e., confidential business 

information (CBI) or other information 

whose disclosure is restricted by statute. 

Certain other material, such as 

copyrighted material, is not placed on 

the Internet and will be publicly 

available only in hard copy form. 

Publicly available docket materials are 

available either electronically through 

http://www.regulations.gov or in hard 

copy for public inspection during 

normal business hours at the Regulatory 

Development Section, Air Planning 

Branch, Air, Pesticides and Toxics 

Management Division, U.S. 

Environmental Protection Agency, 

Region 4, 61 Forsyth Street, SW., 

Atlanta, Georgia 30303–8960. 

FOR FURTHER INFORMATION CONTACT: Joel 

Huey, Regulatory Development Section, 

Air Planning Branch, Air, Pesticides and 

Toxics Management Division, U.S. 

Environmental Protection Agency, 

Region 4, 61 Forsyth Street, SW., 

Atlanta, Georgia 30303–8960. Mr. Huey 

may be reached by phone at (404) 562– 

9104 or via electronic mail at 

huey.joel@epa.gov. For information 

relating to the North Carolina State 

Implementation Plan (SIP), please 

mstockstill on DSKH9S0YB1PROD with RULES

Federal Register / Vol. 75, No. 1 / Monday, January 4, 2010 / Rules and Regulations 55 

contact Nacosta Ward at (404) 562– 

9140. Ms. Ward can also be reached at 

ward.nacosta@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. What Action Is EPA Taking? 

II. What Is the Effect of This Action? 

III. When Is This Action Effective? 

IV. What Is EPA’s Final Action? 

V. What Are the Statutory and Executive 

Order Reviews? 

I. What Action Is EPA Taking? 

EPA is determining that the 

Greensboro, North Carolina, 

nonattainment area has attaining data 

for the 1997 PM2.5 NAAQS. This 

determination is based upon quality 

assured, quality controlled and certified 

ambient air monitoring data that show 

the area has monitored attainment of the 

1997 PM2.5 NAAQS based on the 2006– 

2008 data. In addition, quality 

controlled and quality assured 

monitoring data submitted during the 

calendar year 2009, which are available 

in the EPA Air Quality System database, 

but not yet certified, indicate that this 

area continues to meet the 1997 PM2.5

NAAQS. 

Other specific requirements of the 

determination and the rationale for 

EPA’s proposed action are explained in 

the notice of proposed rulemaking 

(NPR) published on October 6, 2009 (74 

FR 51246) and will not be restated here. 

The comment period for the NPR closed 

on November 5, 2009. No public 

comments were received in response to 

the NPR. 

II. What Is the Effect of This Action? 

This final action, in accordance with 

40 CFR 51.1004(c), suspends the 

requirements for this area to submit 

attainment demonstrations, associated 

reasonably available control measures, 

reasonable further progress plans, 

contingency measures, and other 

planning SIPs related to attainment of 

the 1997 PM2.5 NAAQS as long as this 

area continues to meet the 1997 PM2.5

NAAQS. 

III. When Is the Action Effective? 

EPA finds that there is good cause for 

this approval to become effective on the 

date of publication of this action in the 

Federal Register, because a delayed 

effective date is unnecessary due to the 

nature of the approval. The expedited 

effective date for this action is 

authorized under both 5 U.S.C. 

553(d)(1), which provides that rule 

actions may become effective less than 

30 days after publication if the rule 

‘‘grants or recognizes an exemption or 

relieves a restriction’’ and 5 U.S.C. 

553(d)(3), which allows an effective date 

less than 30 days after publication ‘‘as 

otherwise provided by the agency for 

good cause found and published with 

the rule.’’ As noted above, this 

determination of attainment suspends 

the requirements for the Greensboro, 

North Carolina, PM2.5 nonattainment 

area to submit an attainment 

demonstration, associated reasonably 

available control measures, a reasonable 

further progress plan, contingency 

measures, and any other planning SIPs 

related to attainment of the standard as 

long as this area continues to meet the 

1997 PM2.5 NAAQS. The suspension of 

these requirements is sufficient reason 

to allow an expedited effective date of 

this rule under 5 U.S.C. 553(d)(1). In 

addition, this nonattainment area’s 

suspension from these requirements 

provide good cause to make this rule 

effective on the date of publication of 

this action in the Federal Register, 

pursuant to 5 U.S.C. 553(d)(3). The 

purpose of the 30-day waiting period 

prescribed in 5 U.S.C. 553(d) is to give 

affected parties a reasonable time to 

adjust their behavior and prepare before 

the final rule takes effect. Where, as 

here, the final rule suspends 

requirements rather than imposing 

obligations, affected parties, such as the 

State of North Carolina, do not need 

time to adjust and prepare before the 

rule takes effect. 

IV. What Is EPA’s Final Action? 

EPA is determining that the 

Greensboro, North Carolina, 

nonattainment area has attaining data 

for the 1997 PM2.5 NAAQS. This 

determination is based upon quality 

assured, quality controlled, and certified 

ambient air monitoring data showing 

that this area has monitored attainment 

of the 1997 PM2.5 NAAQS during the 

period 2006–2008. This final action, in 

accordance with 40 CFR 51.1004(c), will 

suspend the requirements for this area 

to submit attainment demonstrations, 

associated reasonably available control 

measures, reasonable further progress 

plans, contingency measures, and other 

planning SIPs related to attainment of 

the 1997 PM2.5 NAAQS as long as the 

Area continues to meet the 1997 PM2.5

NAAQS. 

V. What Are Statutory and Executive 

Order Reviews? 

A. General Requirements 

Under the CAA, the Administrator is 

required to approve a SIP submission 

that complies with the provisions of the 

CAA and applicable Federal regulations. 

42 U.S.C. 7410(k); 40 CFR 52.02(a). 

Thus, in reviewing SIP submissions, 

EPA’s role is to approve state choices, 

provided that they meet the criteria of 

the CAA. Accordingly, this action 

merely approves state law as meeting 

Federal requirements and does not 

impose additional requirements beyond 

those imposed by state law. For that 

reason, this action: 

• Is not a ‘‘significant regulatory 

action’’ subject to review by the Office 

of Management and Budget under 

Executive Order 12866 (58 FR 51735, 

October 4, 1993); 

• Does not impose an information 

collection burden under the provisions 

of the Paperwork Reduction Act (44 

U.S.C. 3501 et seq.); 

• Is certified as not having a 

significant economic impact on a 

substantial number of small entities 

under the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.); 

• Does not contain any unfunded 

mandate or significantly or uniquely 

affect small governments, as described 

in the Unfunded Mandates Reform Act 

of 1995 (Pub. L. 104–4); 

• Does not have Federalism 

implications as specified in Executive 

Order 13132 (64 FR 43255, August 10, 

1999); 

• Is not an economically significant 

regulatory action based on health or 

safety risks subject to Executive Order 

13045 (62 FR 19885, April 23, 1997); 

• Is not a significant regulatory action 

subject to Executive Order 13211 (66 FR 

28355, May 22, 2001); 

• Is not subject to requirements of 

Section 12(d) of the National 

Technology Transfer and Advancement 

Act of 1995 (15 U.S.C. 272 note) because 

application of those requirements would 

be inconsistent with the CAA; and 

• Does not provide EPA with the 

discretionary authority to address, as 

appropriate, disproportionate human 

health or environmental effects, using 

practicable and legally permissible 

methods, under Executive Order 12898 

(59 FR 7629, February 16, 1994). 

In addition, this rule does not have 

tribal implications as specified by 

Executive Order 13175 (65 FR 67249, 

November 9, 2000), because the SIP is 

not approved to apply in Indian country 

located in the state, and EPA notes that 

it will not impose substantial direct 

costs on tribal governments or preempt 

tribal law. 

B. Submission to Congress and the 

Comptroller General 

The Congressional Review Act, 5 

U.S.C. 801 et seq., as added by the Small 

Business Regulatory Enforcement 

Fairness Act of 1996, generally provides 

that before a rule may take effect, the 

agency promulgating the rule must 

submit a rule report, which includes a 

copy of the rule, to each House of the 

mstockstill on DSKH9S0YB1PROD with RULES

56 Federal Register / Vol. 75, No. 1 / Monday, January 4, 2010 / Rules and Regulations 

Congress and to the Comptroller General 

of the United States. EPA will submit a 

report containing this action and other 

required information to the U.S. Senate, 

the U.S. House of Representatives, and 

the Comptroller General of the United 

States prior to publication of the rule in 

the Federal Register. A major rule 

cannot take effect until 60 days after it 

is published in the Federal Register. 

This action is not a ‘‘major rule’’ as 

defined by 5 U.S.C. 804(2). 

C. Petitions for Judicial Review 

Under section 307(b)(1) of the CAA, 

petitions for judicial review of this 

action must be filed in the United States 

Court of Appeals for the appropriate 

circuit by March 5, 2010. Filing a 

petition for reconsideration by the 

Administrator of this final rule does not 

affect the finality of this action for the 

purposes of judicial review nor does it 

extend the time within which a petition 

for judicial review may be filed, and 

shall not postpone the effectiveness of 

such rule or action. This action, 

pertaining to the determination of 

attaining data for the 1997 fine 

particulate matter standard for the 

Greensboro, North Carolina, PM2.5

nonattainment area, may not be 

challenged later in proceedings to 

enforce its requirements. (See section 

307(b)(2).) 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Incorporation by 

reference, Particulate matter. 

Dated: December 15, 2009 

J. Scott Gordon, 

Acting Regional Administrator, Region 4. 

■ Accordingly, 40 CFR part 52 is 

amended as follows: 

PART 52—[AMENDED] 

■ 1. The authority citation for part 52 

continues to read as follows: 

Authority: 42 U.S.C. 7401 et seq. 

Subpart II—North Carolina 

■ 2. Section § 52.1781 is amended by 

adding paragraph (e) to read as follows: 

§ 52.1781 Control strategy: Sulfur oxides 

and particulate matter. 

* * * * * 

(e) Determination of Attaining Data. 

EPA has determined, as of January 4, 

2010, the Greensboro-Winston SalemHigh Point, North Carolina 

nonattainment area has attaining data 

for the 1997 PM2.5 NAAQS. This 

determination, in accordance with 40 

CFR 52.1004(c), suspends the 

requirements for this area to submit an 

attainment demonstration, associated 

reasonably available control measures, a 

reasonable further progress plan, 

contingency measures, and other 

planning SIPs related to attainment of 

the standard for as long as this area 

continues to meet the 1997 PM2.5

NAAQS. 

[FR Doc. E9–31083 Filed 12–31–09; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Parts 52 and 81 

[EPA–R04–OAR–2009–0164–200916; FRL– 

9099–1] 

Approval and Promulgation of 

Implementation Plans and Designation 

of Areas for Air Quality Planning 

Purposes; Tennessee; Redesignation 

of the Shelby County, Tennessee 

Portion of the Memphis, TN-Arkansas 

1997 8-Hour Ozone Nonattainment 

Area to Attainment 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: EPA is taking final action to 

approve a request submitted on 

February 26, 2009, from the State of 

Tennessee, through the Tennessee 

Department of Environment and 

Conservation (TDEC), Air Pollution 

Control Division, to redesignate the 

Tennessee portion of the bi-state 

Memphis, Tennessee-Arkansas 8-hour 

ozone nonattainment area (hereafter 

referred to as the ‘‘bi-state Memphis 

Area’’) to attainment for the 1997 8-hour 

ozone national ambient air quality 

standards (NAAQS). The bi-state 

Memphis 1997 8-hour ozone NAAQS 

nonattainment area is composed of 

Shelby County, Tennessee and 

Crittenden County, Arkansas. EPA’s 

approval of the redesignation request is 

based on the determination that the bistate Memphis Area has met the criteria 

for redesignation to attainment set forth 

in the Clean Air Act (CAA), including 

the determination that the bi-state 

Memphis Area has attained the 1997 8- 

hour ozone standard. Additionally, EPA 

is approving a revision to the Tennessee 

State Implementation Plan (SIP) 

including the 1997 8-hour ozone 

maintenance plan for Shelby County, 

Tennessee that contains the new 2006, 

2009, 2017, and 2021 motor vehicle 

emission budgets (MVEBs) for nitrogen 

oxides (NOX ) and volatile organic 

compounds (VOC) for Shelby County, 

Tennessee. This action also approves 

the emissions inventory submitted with 

the maintenance plan (under the CAA 

section 182(a)(1)). The State of Arkansas 

has submitted a similar redesignation 

request and maintenance plan for the 

Arkansas portion of this 1997 8-hour 

ozone area. EPA is taking action on 

Arkansas’ redesignation request, 

emissions inventory and maintenance 

plan through a separate rulemaking 

action. On March 12, 2008, EPA issued 

a revised 8-hour ozone standard. EPA 

later announced on September 16, 2009, 

that it may reconsider this revised ozone 

standard. The current action, however, 

is being taken to address requirements 

under the 1997 8-hour ozone NAAQS. 

Requirements for the bi-state Memphis 

Area under the 2008 standard will be 

addressed in the future. 

DATES: Effective Date: This rule will be 

effective February 3, 2010. 

ADDRESSES: EPA has established a 

docket for this action under Docket 

Identification No. EPA–R04–OAR– 

2009–0164. All documents in the docket 

are listed on thehttp:// 

www.regulations.gov Web site. Although 

listed in the index, some information is 

not publicly available, i.e., Confidential 

Business Information or other 

information whose disclosure is 

restricted by statute. Certain other 

material, such as copyrighted material, 

is not placed on the Internet and will be 

publicly available only in hard copy 

form. Publicly available docket 

materials are available either 

electronically through http:// 

www.regulations.gov or in hard copy at 

the Regulatory Development Section, 

Air Planning Branch, Air, Pesticides and 

Toxics Management Division, U.S. 

Environmental Protection Agency, 

Region 4, 61 Forsyth Street, SW., 

Atlanta, Georgia 30303–8960. EPA 

requests that if at all possible, you 

contact the person listed in the FOR

FURTHER INFORMATION CONTACT section to 

schedule your inspection. The Regional 

Office’s official hours of business are 

Monday through Friday, 8:30 to 4:30, 

excluding Federal holidays. 

FOR FURTHER INFORMATION CONTACT: Jane 

Spann or Twunjala Bradley, Regulatory 

Development Section, Air Planning 

Branch, Air, Pesticides and Toxics 

Management Division, U.S. 

Environmental Protection Agency, 

Region 4, 61 Forsyth Street, SW., 

Atlanta, Georgia 30303–8960. Jane 

Spann may be reached by phone at (404) 

562–9029 or via electronic mail at 

spann.jane@epa.gov. The telephone 

number for Ms. Bradley is (404) 562– 

9352 and the electronic mail at 

bradley.twunjala@epa.gov. 

SUPPLEMENTARY INFORMATION: 

mstockstill on DSKH9S0YB1PROD with RULES