Federal Register / Vol. 77, No. 40 / Wednesday, February 29, 2012 / Rules and Regulations 12205 

required returns or notices for three 

consecutive years, see section 6033(j). 

(3) For publication of notice of 

suspension of tax exemption of terrorist 

organizations, see section 501(p). 

(j) Withholding of certain information 

from public inspection. For rules 

relating to certain information contained 

in an application for exemption from 

Federal income tax and supporting 

documents that will be withheld from 

public inspection, see § 301.6104(a)– 

5(a). 

(k) Procedures for inspection. For 

rules relating to procedures for public 

inspection of applications for exemption 

from Federal income tax and supporting 

documents, see § 301.6104(a)–6. 

(l) Effective/applicability date. The 

rules of this section apply February 29, 

2012. 

■ Par. 3. § 301.6110–1 is amended by 

revising paragraph (a) and adding 

paragraph (d) to read as follows: 

§ 301.6110–1 Public inspection of written 

determinations and background file 

documents. 

(a) General rule. Except as provided in 

§ 301.6110–3, relating to deletion of 

certain information, § 301.6110–5(b), 

relating to actions to restrain disclosure, 

paragraph (b)(2) of this section, relating 

to technical advice memoranda 

involving civil fraud and criminal 

investigations, and jeopardy and 

termination assessments, and paragraph 

(b)(3) of this section, relating to general 

written determinations relating to 

accounting or funding periods and 

methods, the text of any written 

determination (as defined in 

§ 301.6110–2(a)) issued pursuant to a 

request postmarked or hand delivered 

after October 31, 1976, shall be open to 

public inspection in the places provided 

in paragraph (c)(1) of this section. The 

text of any written determination issued 

pursuant to a request postmarked or 

hand delivered before November 1, 

1976, shall be open to public inspection 

pursuant to section 6110(h) and 

§ 301.6110–6, when funds are 

appropriated by Congress for such 

purpose. The procedures and rules set 

forth in §§ 301.6110–1 through 

301.6110–5 and § 301.6110–7 do not 

apply to written determinations issued 

pursuant to requests postmarked or 

hand delivered before November 1, 

1976, unless § 301.6110–6 states 

otherwise. There shall also be open to 

public inspection in each place of 

public inspection an index to the 

written determinations subject to 

inspection at such place. Each such 

index shall be arranged by section of the 

Internal Revenue Code, related statute 

or tax treaty and by subject matter 

description within such section in such 

manner as the Commissioner may from 

time to time provide. The Commissioner 

shall not be required to make any 

written determination or background 

file document open to public inspection 

pursuant to section 6110 or refrain from 

disclosure of any such documents or 

any information therein, except as 

provided by section 6110 or with 

respect to a discovery order made in 

connection with a judicial proceeding. 

The provisions of section 6110 shall not 

apply to material that is open to public 

inspection under section 6104. See 

section 6110(l)(1). 

* * * * * 

(d) Effective/applicability date. The 

rules of paragraph (a) apply February 

29, 2012. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: February 15, 2012. 

Emily S. McMahon, 

Acting Assistant Secretary of the Treasury, 

Tax Policy. 

[FR Doc. 2012–4740 Filed 2–28–12; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 180 

[EPA–HQ–OPP–2010–0423; FRL–9338–3] 

Mevinphos; Order Revoking 

Tolerances 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Order of revocation. 

SUMMARY: EPA is revoking all the 

tolerances for the pesticide mevinphos. 

EPA previously required data to be 

submitted to support these tolerances. 

However, no person submitted timely 

notice to EPA of intent to provide the 

required data. 

DATES: This order of revocation is 

effective February 29, 2012. Objections 

and requests for hearings must be 

received on or before April 30, 2012, 

and must be filed in accordance with 

the instructions provided in 40 CFR part 

178 (see also Unit I.B. of the 

SUPPLEMENTARY INFORMATION). 

ADDRESSES: EPA has established a 

docket for this action under docket 

identification (ID) number EPA–HQ– 

OPP–2010–0423. All documents in the 

docket are listed in the docket index 

available at http://www.regulations.gov. 

Although listed in the index, some 

information is not publicly available, 

e.g., 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 in the electronic docket at 

http://www.regulations.gov, or, if only 

available in hard copy, at the OPP 

Regulatory Public Docket in Rm. S– 

4400, One Potomac Yard (South Bldg.), 

2777 S. Crystal Dr., Arlington, VA. The 

Docket Facility is open from 8:30 a.m. 

to 4 p.m., Monday through Friday, 

excluding legal holidays. The Docket 

Facility telephone number is (703) 305– 

5805. 

FOR FURTHER INFORMATION CONTACT: 

Joseph Nevola, Pesticide Re-evaluation 

Division (7508P), Office of Pesticide 

Programs, Environmental Protection 

Agency, 1200 Pennsylvania Ave. NW., 

Washington, DC 20460–0001; telephone 

number: (703) 308–8037; email address: 

nevola.joseph@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. General Information 

A. Does this action apply to me? 

You may be potentially affected by 

this action if you are an agricultural 

producer, food manufacturer, or 

pesticide manufacturer. Potentially 

affected entities may include, but are 

not limited to: 

• Crop production (NAICS code 111). 

• Animal production (NAICS code 

112). 

• Food manufacturing (NAICS code 

311). 

• Pesticide manufacturing (NAICS 

code 32532). 

This listing is not intended to be 

exhaustive, but rather provides a guide 

for readers regarding entities likely to be 

affected by this action. Other types of 

entities not listed in this unit could also 

be affected. The North American 

Industrial Classification System 

(NAICS) codes have been provided to 

assist you and others in determining 

whether this action might apply to 

certain entities. If you have any 

questions regarding the applicability of 

this action to a particular entity, consult 

the person listed under FOR FURTHER

INFORMATION CONTACT. 

B. How can I file an objection or hearing 

request? 

Under the Federal Food, Drug, and 

Cosmetic Act (FFDCA) section 408(g), 

21 U.S.C. 346a, any person may file an 

objection to any aspect of this order and 

may also request a hearing on those 

objections. You must file your objection 


tkelley on DSK3SPTVN1PROD with RULES
12206 Federal Register / Vol. 77, No. 40 / Wednesday, February 29, 2012 / Rules and Regulations 

or request a hearing on this order in 

accordance with the instructions 

provided in 40 CFR part 178. To ensure 

proper receipt by EPA, you must 

identify docket ID number EPA–HQ– 

OPP–2010–0423 in the subject line on 

the first page of your submission. All 

objections and requests for a hearing 

must be in writing, and must be 

received by the Hearing Clerk on or 

before April 30, 2012. Addresses for 

mail and hand delivery of objections 

and hearing requests are provided in 

40 CFR 178.25(b). 

In addition to filing an objection or 

hearing request with the Hearing Clerk 

as described in 40 CFR part 178, please 

submit a copy of the filing that does not 

contain any CBI for inclusion in the 

public docket. Information not marked 

confidential pursuant to 40 CFR part 2 

may be disclosed publicly by EPA 

without prior notice. Submit a copy of 

your non-CBI objection or hearing 

request, identified by docket ID number 

EPA–HQ–OPP–2010–0423, by one of 

the following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the online 

instructions for submitting comments. 

• Mail: Office of Pesticide Programs 

(OPP) Regulatory Public Docket (7502P), 

Environmental Protection Agency, 1200 

Pennsylvania Ave. NW., Washington, 

DC 20460–0001. 

• Delivery: OPP Regulatory Public 

Docket (7502P), Environmental 

Protection Agency, Rm. S–4400, One 

Potomac Yard (South Bldg.), 2777 S. 

Crystal Dr., Arlington, VA. Deliveries 

are only accepted during the Docket 

Facility’s normal hours of operation 

(8:30 a.m. to 4 p.m., Monday through 

Friday, excluding legal holidays). 

Special arrangements should be made 

for deliveries of boxed information. The 

Docket Facility telephone number is 

(703) 305–5805. 

II. EPA’s Order To Revoke Tolerances 

A. What action is the Agency taking? 

Pursuant to FFDCA section 408(f), 

EPA determined that additional data are 

reasonably required to support the 

continuation of the tolerances for 

mevinphos which are codified at 40 

CFR 180.157. In the Federal Register of 

June 29, 2011 (76 FR 38037) (FRL– 

8879–2), EPA issued a final data call-in 

order in follow-up to a proposed order 

which published in the Federal Register 

on July 28, 2010 (75 FR 44181) (FRL– 

8835–7). In the final data call-in order 

of June 29, 2011, EPA required the 

submission of various data to support 

the continuation of the tolerances for 

the pesticide mevinphos. Because there 

are currently no domestic registrations 

for mevinphos, these tolerances are 

referred to as ‘‘import tolerances.’’ 

According to the terms of the order, if 

the Agency did not receive a section 

408(f) Response Form identifying a 

person who agrees to submit the 

required data within 90 days after 

publication of the final order 

(September 27, 2011), EPA would 

proceed to revoke the mevinphos 

tolerances at 40 CFR 180.157. 

On July 11, 2011 (76 FR 40628) (FRL– 

8879–2), EPA published a notice in the 

Federal Register in which the Agency 

made a minor correction regarding the 

final data call-in order of June 29, 2011. 

Subsequently, EPA received no 

submissions of the ‘‘§ 408(f) Order 

Response’’ form within the required 

90-day period. Therefore, in this order, 

EPA is revoking all the tolerances for 

the pesticide mevinphos in 40 CFR 

180.157, which includes tolerances for 

the following commodities: Broccoli, 

cabbage, cauliflower, celery, cucumber, 

grape, lettuce, melon (determined on the 

edible portion with rind removed), pea, 

pepper, spinach, squash, summer; 

strawberry, tomato, and watermelon. 

This tolerance revocation order for 

mevinphos is subject to the objection 

and hearing procedure in FFDCA 

section 408(g)(2) but the only material 

issue in such a procedure is whether a 

submission required by the order was 

made in a timely fashion. 

B. What is the Agency’s authority for 

taking this action? 

Under FFDCA section 408(f)(2), if no 

response is received to an order issued 

pursuant to section 408(f)(1), EPA may 

by order published in the Federal 

Register revoke the tolerance or 

exemption in question. 

C. When do these actions become 

effective? 

As stated in the DATES section, this 

order is effective on the date of 

publication in the Federal Register. An 

order issued under FFDCA section 

408(f)(2) shall take effect upon 

publication unless the regulation or 

order specifies otherwise. However, the 

Agency may stay the effectiveness of the 

regulation or order if, after issuance of 

such regulation or order, objections are 

filed with respect to such regulation or 

order pursuant to FFDCA section 

408(g)(2). (21 U.S.C. 346a(g)(1)). 

Any commodities listed in the 

regulatory text of this document that are 

treated with the pesticide subject to this 

order, and that are in the channels of 

trade following the tolerance 

revocations, shall be subject to FFDCA 

section 408(l)(5), as established by the 

Food Quality Protection Act (FQPA). 

Under this unit, any residues of the 

pesticide in or on such food shall not 

render the food adulterated so long as it 

is shown to the satisfaction of the Food 

and Drug Administration that: 

1. The residue is present as the result 

of an application or use of the pesticide 

at a time and in a manner that was 

lawful under the Federal Insecticide, 

and Rodenticide Act. 

2. The residue does not exceed the 

level that was authorized at the time of 

the application or use to be present on 

the food under a tolerance or exemption 

from tolerance. Evidence to show that 

food was lawfully treated may include 

records that verify the dates that the 

pesticide was applied to such food. 

III. Statutory and Executive Order 

Reviews 

This action, which revokes tolerances 

due to a failure to comply with a data 

call-in order, is in the form of an order 

and not a rule. (21 U.S.C. 346a(f)(1)(C)). 

Under the Administrative Procedures 

Act (APA), orders are expressly 

excluded from the definition of a rule. 

(5 U.S.C. 551(4)). Accordingly, the 

regulatory assessment requirements 

imposed on a rulemaking do not apply 

to this action, as explained further in 

the following discussion. 

A. Executive Order 12866 and Executive 

Order 13563 

Because this order is not a ‘‘regulatory 

action’’ as that term is defined in 

Executive Order 12866 entitled 

‘‘Regulatory Planning and Review’’ (58 

FR 51735, October 4, 1993), this action 

is not subject to review by the Office of 

Management and Budget (OMB) under 

Executive Orders 12866 and 13563 

entitled ‘‘Improving Regulation and 

Regulatory Review’’ (76 FR 3821, 

January 21, 2011), 

B. Paperwork Reduction Act 

This action does not impose 

additional burdens that require approval 

by OMB under the Paperwork 

Reduction Act (PRA) (44 U.S.C. 3501 et 

seq.). The information collection 

activities associated with the prior order 

requesting data from any party 

interested in supporting the tolerances 

being revoked today were approved by 

OMB under OMB Control No. 2070– 

0174, and are identified by EPA ICR No. 

2288.01. Burden is defined at 5 CFR 

1320.3(b). Under the PRA, an Agency 

may not conduct or sponsor, and a 

person is not required to respond to a 

collection of information that requires 

OMB approval under PRA, unless it has 

been approved by OMB and displays a 

currently valid OMB control number. 

The OMB control numbers for EPA’s 


tkelley on DSK3SPTVN1PROD with RULES
Federal Register / Vol. 77, No. 40 / Wednesday, February 29, 2012 / Rules and Regulations 12207 

regulations in title 40 of the CFR, after 

appearing in the Federal Register, are 

listed in 40 CFR part 9, and included on 

the related collection instrument, or 

form, if applicable. 

C. Regulatory Flexibility Act 

Since this order is not a rule under 

the APA (5 U.S.C. 551(4)), and does not 

require the issuance of a proposed rule, 

the requirements of the Regulatory 

Flexibility Act (RFA) (5 U.S.C. 601 et 

seq.) do not apply. 

D. Unfunded Mandates Reform Act; and 

Executive Orders 13132, and 13175 

This order directly regulates growers, 

food processors, food handlers and food 

retailers, not States or tribes; nor does 

this action alter the relationships or 

distribution of power and 

responsibilities established by Congress 

in the preemption provisions of section 

408(n)(4) of FFDCA. As such, the 

Agency has determined that this action 

will not have a substantial direct effect 

on States or tribal governments, on the 

relationship between the national 

government and the States or tribal 

governments, or on the distribution of 

power and responsibilities among the 

various levels of government or between 

the Federal Government and Indian 

tribes. Thus, the Agency has determined 

that Executive Order 13132 entitled 

‘‘Federalism’’ (64 FR 43255, August 10, 

1999) and Executive Order 13175 

entitled ‘‘Consultation and 

Coordination with Indian Tribal 

Governments’’ (65 FR 67249, November 

9, 2000) do not apply to this order. In 

addition, this order does not impose any 

enforceable duty or contain any 

unfunded mandate as described under 

Title II of the Unfunded Mandates 

Reform Act (UMRA) (2 U.S.C. 1531– 

1538). 

E. Executive Orders 13045, 13211 and 

12898 

As indicated previously, this action is 

not a ‘‘regulatory action’’ as defined by 

Executive Order 12866. As a result, this 

action is not subject to Executive Order 

13045, entitled ‘‘Protection of Children 

from Environmental Health Risks and 

Safety Risks’’, (62 FR 19885, April 23, 

1997) and Executive Order 13211 

entitled ‘‘Actions Concerning 

Regulations That Significantly Affect 

Energy Supply, Distribution, or Use’’, 

(66 FR 28355, May 22, 2001). In 

addition, this order also does not 

require any special considerations 

under Executive Order 12898 entitled 

‘‘Federal Actions to Address 

Environmental Justice in Minority 

Populations and Low-Income 

Populations’’ (59 FR 7629, February 16, 

1994). 

F. National Technology Transfer and 

Advancement Act 

This action does not involve any 

technical standards that would require 

Agency consideration of voluntary 

consensus standards pursuant to section 

12(d) of the National Technology 

Transfer and Advancement Act 

(NTTAA), (15 U.S.C. 272 note). 

IV. Congressional Review Act 

The Congressional Review Act, 5 

U.S.C. 801 et seq. does not apply 

because this action is not a rule as that 

term is defined in 5 U.S.C. 804(3). 

List of Subjects in 40 CFR Part 180 

Environmental protection, 

Administrative practice and procedure, 

Agricultural commodities, Pesticides 

and pests, Reporting and recordkeeping 

requirements. 

Dated: February 10, 2012. 

Steven Bradbury, 

Director, Office of Pesticide Programs. 

Therefore, 40 CFR chapter I is 

amended as follows: 

PART 180—[AMENDED] 

■ 1. The authority citation for part 180 

continues to read as follows: 

Authority: 21 U.S.C. 321(q), 346a and 371. 

§ 180.157 [Removed] 

■ 2. Remove § 180.157. 

[FR Doc. 2012–4065 Filed 2–28–12; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 180 

[EPA–HQ–OPP–2009–0717; FRL–9334–2] 

Pyroxasulfone; Pesticide Tolerances 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: This regulation establishes 

tolerances for residues of pyroxasulfone, 

including its metabolites and 

degradates, in or on field corn, pop 

corn, and sweet corn commodities. 

K–I Chemical U.S.A., Inc., requested 

these tolerances under the Federal Food, 

Drug, and Cosmetic Act (FFDCA). 

DATES: This regulation is effective 

February 29, 2012. Objections and 

requests for hearings must be received 

on or before April 30, 2012, and must 

be filed in accordance with the 

instructions provided in 40 CFR part 

178 (see also Unit I.C. of the 

SUPPLEMENTARY INFORMATION). 

ADDRESSES: EPA has established a 

docket for this action under docket 

identification (ID) number EPA–HQ– 

OPP–2009–0717. All documents in the 

docket are listed in the docket index 

available at http://www.regulations.gov. 

Although listed in the index, some 

information is not publicly available, 

e.g., 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 in the electronic docket at 

http://www.regulations.gov, or, if only 

available in hard copy, at the OPP 

Regulatory Public Docket in Rm. S– 

4400, One Potomac Yard (South Bldg.), 

2777 S. Crystal Dr., Arlington, VA. The 

Docket Facility is open from 8:30 a.m. 

to 4 p.m., Monday through Friday, 

excluding legal holidays. The Docket 

Facility telephone number is (703) 305– 

5805. 

FOR FURTHER INFORMATION CONTACT: 

Susan Stanton, Registration Division 

(7505P), Office of Pesticide Programs, 

Environmental Protection Agency, 1200 

Pennsylvania Ave. NW., Washington, 

DC 20460–0001; telephone number: 

(703) 305–5218 email address: 

stanton.susan@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. General Information 

A. Does this action apply to me? 

You may be potentially affected by 

this action if you are an agricultural 

producer, food manufacturer, or 

pesticide manufacturer. Potentially 

affected entities may include, but are 

not limited to those engaged in the 

following activities: 

• Crop production (NAICS code 111). 

• Animal production (NAICS code 

112). 

• Food manufacturing (NAICS code 

311). 

• Pesticide manufacturing (NAICS 

code 32532). 

This listing is not intended to be 

exhaustive, but rather to provide a guide 

for readers regarding entities likely to be 

affected by this action. Other types of 

entities not listed in this unit could also 

be affected. The North American 

Industrial Classification System 

(NAICS) codes have been provided to 

assist you and others in determining 

whether this action might apply to 

certain entities. If you have any 


tkelley on DSK3SPTVN1PROD with RULES