Federal Register / Vol. 72, No. 42 / Monday, March 5, 2007 / Proposed Rules 9709 

3The Commission has, in the October 26, 2005 

SRM on SECY–05–0045, directed the staff to 

develop guidance and expectations for the NRC 

review of FEMA’s assessment and findings of offsite 

emergency preparedness. This activity should 

address the petitioner’s and the DPO’s issues with 

respect to the adequacy of FEMA/DHS evaluation 

of local implementation of offsite emergency 

preparedness. 

4The Security and Accountability for Every Port 

Act of 2006, Public Law 109–347, provides that the 

DHS radiological emergency preparedness program 

will be transferred back to FEMA as of April 1, 

2007. 

obtain information relevant to local 

implementation. Pennsylvania officials 

described a comprehensive program, 

mandated by Pennsylvania law, for 

licensed day care facilities that 

substantially enhances the existing 

emergency preparedness posture that 

was previously found by DHS to 

provide reasonable assurance that 

adequate protective measures will be 

taken for the public, including children 

in day care facilities. 

The NRC staff provided the 

Commission the results of this 

assessment and other related initiatives 

in a Commission paper dated May 4, 

2006 (SECY–06–0101; ML060760586). 

The staff found no sufficient basis to 

question the adequacy of DHS findings 

regarding reasonable assurance. The 

staff believes the DHS findings are 

consistent with the planning standards 

of 10 CFR 50.47(b) and the existing 

memorandum of understanding between 

NRC and DHS. The staff also included 

a recommendation to republish the 

December 19, 2005, Federal Register 

Notice with revisions to correct factual 

errors and clarify NRC’s regulatory 

positions and bases in the petition 

denial. This recommendation afforded 

the Commission an opportunity to 

reconsider its earlier denial of the 

petition. The Commission found no 

basis for changing its earlier denial, and 

in an SRM dated June 21, 2006 

(ML061720324), the Commission 

directed the staff to publish the 

amended Federal Register Notice. The 

amended notice was published on 

August 7, 2006 (71 FR 44593). 

Reasons for Denial 

The Commission is denying the 

petition for the following reasons. The 

petition does not provide significant 

new information or arguments that were 

not previously considered by the 

Commission in denying PRM–50–79. As 

stated above, the petition relies upon a 

DPO, which focused on the adequacy of 

preplanned evacuation resources and 

preplanned relocation centers for day 

care centers and nursery schools within 

the Commonwealth, and on whether the 

Commonwealth and DHS/FEMA 

complied with DHS/FEMA guidance. 

The proposed remedy of the petitioner 

is for the NRC to grant the petition for 

rulemaking (PRM–50–79), commence a 

rulemaking to incorporate the criteria in 

GM EV–2 into the NRC’s emergency 

planning regulations, and to implement 

the 120-day clock provisions of 10 CFR 

50.54(s)(2) while the rulemaking is in 

progress. However, the nature of the 

issues raised in the DPO would not 

provide a basis for the petitioner’s 

remedy. The DPO raised issues about 

local implementation of the 

requirements and guidance, and DHS/ 

FEMA evaluation of local 

implementation, neither of which could 

be resolved by the petitioner’s proposal 

that the GM EV–2 criteria be 

incorporated into NRC regulations.3 GM 

EV–2 is a guidance document developed 

by FEMA and utilized by the DHS, 

which has primary responsibility for 

assessing the adequacy of offsite 

emergency preparedness 4. NRC bases 

its own findings in part on a review of 

DHS’s findings and determinations as to 

whether State and local emergency 

plans are adequate and whether there is 

reasonable assurance that they can be 

implemented. 

Dated at Rockville, Maryland, this 26th day 

of February 2007. 

For the Nuclear Regulatory Commission. 

Annette L. Vietti-Cook, 

Secretary of the Commission. 

[FR Doc. E7–3822 Filed 3–2–07; 8:45 am] 

BILLING CODE 7590–01–P 

SOCIAL SECURITY ADMINISTRATION 

20 CFR Parts 404 and 416 

[Docket No. SSA–2006–0096] 

RIN 0960–AG40 

Methods for Conducting Personal 

Conferences When Waiver of Recovery 

of a Title II or Title XVI Overpayment 

Cannot Be Approved 

AGENCY: Social Security Administration. 

ACTION: Proposed rules. 

SUMMARY: We propose to revise our title 

II regulations and add title XVI 

regulations on personal conferences 

when waiver of recovery of an 

overpayment cannot be approved. These 

proposed rules would allow for the 

conferences to be conducted face-toface, by telephone, or by video 

teleconference in these circumstances. 

DATES: To be sure that we consider your 

comments, we must receive them by 

May 4, 2007. 

ADDRESSES: You may give us your 

comments: by Internet through the 

Federal eRulemaking Portal at http:// 

www.regulations.gov; by e-mail to 

regulations@ssa.gov; by telefax to (410) 

966–2830; or by letter to the 

Commissioner of Social Security, P.O. 

Box 17703, Baltimore, Maryland 21235–

7703. You may also deliver them to the 

Office of Regulations, Social Security 

Administration, 107 Altmeyer Building, 

6401 Security Boulevard, Baltimore, 

Maryland 21235–6401, between 8 a.m. 

and 4:30 p.m. on regular business days. 

Comments are posted on the Federal 

eRulemaking Portal. You may also 

inspect the comments on regular 

business days by making arrangements 

with the contact person shown in this 

preamble. 

FOR FURTHER INFORMATION CONTACT: 

Robin Strauss, Social Insurance 

Specialist, Office of Income Security 

Programs, Social Security 

Administration, 252 Altmeyer Building, 

6401 Security Boulevard, Baltimore, MD 

21235–6401, (410) 965–7944 or TTY 

(410) 966–5609, for information about 

this notice. For information on 

eligibility or filing for benefits, call our 

national toll-free number, 1–800–772–

1213 or TTY 1–800–325–0778, or visit 

our Internet site, Social Security Online, 

at http://www.socialsecurity.gov. 

SUPPLEMENTARY INFORMATION: 

Electronic Version 

The electronic file of this document is 

available on the date of publication in 

the Federal Register at http:// 

www.gpoaccess.gov/fr/index.html. 

Background 

Our existing regulations at § 404.506 

state that we will waive recovery of an 

overpayment if the individual was 

without fault in causing the 

overpayment and if recovery would 

defeat the purpose of the Social Security 

Act or be against equity and good 

conscience. Section 404.506 further 

states that, if we cannot approve waiver 

after reviewing the information the 

individual has given to support his or 

her contention that the recovery of the 

overpayment should be waived, we will 

offer the individual a personal 

conference. The personal conference 

policy was established so that the 

decisionmaker would have the 

opportunity to assess an individual’s 

contention through personal, versus 

written, contact. Our existing 

regulations at § 416.550 state that we 

will waive recovery of an overpayment 

if the individual was without fault in 

causing the overpayment and if recovery 

would either defeat the purpose of title 

XVI, or be against equity and good 

conscience, or impede the efficient 


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9710 Federal Register / Vol. 72, No. 42 / Monday, March 5, 2007 / Proposed Rules 

administration of title XVI. There is 

currently no title XVI regulation 

regarding personal conferences. 

Section 404.506(e)(1) states that the 

individual is given the opportunity to 

‘‘appear personally’’ at the personal 

conference. Current regulations do not 

further specify the method in which this 

appearance may be made. Our 

longstanding policy contained in Social 

Security Ruling (SSR) 94–4p which 

implemented the decisions in 

Buffington, et. al. v. Schweiker and 

Califano v. Yamasaki, provides that a 

face-to-face pre-recoupment hearing will 

be conducted prior to the denial of 

waiver of recovery of an overpayment. 

However, a face-to-face appearance at 

the field office is not always convenient 

for the beneficiary. Often, if an 

individual is not able to come to the 

face-to-face conference, field office 

personnel will go to the person to hold 

the conference. Offering additional 

appearance options for the conference 

would improve service to the 

beneficiaries and reduce costly home 

visits by field personnel. 

In order to fulfill our stewardship 

responsibilities to the Social Security 

trust fund, we must employ methods 

that will simplify our personal 

conference procedures and use our 

resources most efficiently. We should be 

using all available technology when we 

conduct personal conferences. 

Therefore, we propose to revise the 

regulations to allow for personal 

conferences to be conducted face-to-face 

at a place we designate (usually in the 

field office), by telephone, or by video 

teleconference. We will give the choice 

to the individual; the individual will 

still be provided the opportunity to 

appear face-to-face by choosing to come 

to us for the personal conference, or 

may choose to participate by telephone 

or video teleconference. If the 

individual elects to conduct the 

personal conference by video 

teleconference, the individual will 

designate the location for his or her end 

of the video teleconference. We will 

designate the location for our end of the 

video teleconference, if video 

teleconferencing is feasible, e.g., the 

field office has reasonable access to 

video teleconferencing. Because we are 

offering claimants two new and 

convenient ways to participate in a 

personal conference—in addition to the 

face-to-face conferences at our field 

offices we currently offer—we believe 

the need for our personnel to make 

costly home visits will significantly 

decrease. Therefore, we will consider 

conducting face-to-face conferences at 

locations other than SSA field offices 

only on a case-by-case basis, and only 

in those limited circumstances where: 

(a) A claimant has exhausted all other 

means of obtaining a personal 

conference, and (b) conducting a 

personal conference by any other means 

would be so inadequate, owing to a 

claimant’s physical or mental condition, 

as to infringe upon the person’s right to 

a hearing. An example of such a 

circumstance would be a claimant who 

is bedridden and deaf, and therefore, 

will have considerable difficulty 

traveling to a field office and 

participating in a conference by phone. 

These proposed rules will not affect 

the individual’s right to review the 

claims file, have a representative 

present for the proceedings, crossexamine witnesses, or submit 

documentary evidence. Those 

provisions will not change. For 

example, claimants who choose to 

conduct the personal conference via 

telephone or video teleconference will 

be given an opportunity to submit 

documentary evidence by mail or fax 

prior to the scheduled conference. If 

necessary, the conference could be 

rescheduled to allow claimants time to 

do this. In conducting the personal 

conference face-to-face at a place we 

designate, or by telephone, or by video 

teleconference, we will be fulfilling our 

stewardship responsibilities while 

offering an additional convenience to 

the individual and continuing to protect 

the individual’s right to present his or 

her contention that he or she meets the 

requirements for waiver of recovery of 

an overpayment. The decisionmaker 

will still be able to properly assess the 

person’s contentions regarding fault 

under these new procedures. 

We already successfully conduct 

some hearings by telephone and by 

video teleconference. For example, the 

administrative review of an initial 

determination for Medicare Part D 

subsidies is conducted either by a 

telephone hearing or a case review. See 

§ 418.3625. Additionally, some 

administrative hearings to review claims 

under title II (including administrative 

law judge review of denial of waiver 

based on a personal conference), and 

other claims under title XVI are now 

conducted via video teleconferencing. 

See §§ 404.936 and 416.1436. Our 

experience in these contexts has 

demonstrated that these procedures 

adequately protect a claimant’s due 

process rights. 

Explanation of Proposed Changes 

We propose to change the regulations 

in 20 CFR parts 404 and 416 to reflect 

the methods for conducting personal 

conferences when waiver of recovery of 

an overpayment cannot be approved as 

follows: 

• We propose to change the 

regulations at § 404.506 to reflect the 

various methods we can use to conduct 

the personal conference. These methods 

are: face-to-face in a location we 

designate (usually in the field office), 

via telephone, or via video 

teleconference. 

• Currently, part 416 has no reference 

to personal conferences when waiver of 

recovery of the overpayment cannot be 

approved. We are proposing to add a 

new section that is similar to the 

regulations at § 404.506. New § 416.557 

would include the various methods we 

can use to conduct the personal 

conference and describe the individual’s 

rights and responsibilities regarding the 

personal conference. 

Since SSR 94–4p only provides for a 

pre-recoupment hearing that is 

conducted face-to-face before waiver of 

recovery of an overpayment can be 

denied, the proposed changes in 

§§ 404.506 and 416.557 would expand 

that policy. Therefore, if we proceed to 

publish final rules, we will also publish 

a notice rescinding SSR 94–4p 

concurrently with the effective date of 

the final rules. 

Clarity of These Proposed Rules 

Executive Order 12866, as amended 

by Executive Order 13258, requires each 

agency to write all rules in plain 

language. In addition to your 

substantive comments on these 

proposed rules, we invite your 

comments on how to make these 

proposed rules easier to understand. For 

example: 

• Have we organized the material to 

suit your needs? 

• Are the requirements in the rules 

clearly stated? 

• Do the rules contain technical 

language or jargon that is not clear? 

• Would a different format (grouping 

and order of sections, use of headings, 

paragraphing) make the rules easier to 

understand? 

• Would more (but shorter) sections 

be better? 

• Could we improve clarity by adding 

tables, lists, or diagrams? 

• What else could we do to make the 

rules easier to understand? 

Regulatory Procedures 

Executive Order 12866 

We have consulted with the Office of 

Management and Budget (OMB) and 

determined that these proposed rules 

meet the criteria for a significant 

regulatory action under Executive Order 

12866, as amended by Executive Order 


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Federal Register / Vol. 72, No. 42 / Monday, March 5, 2007 / Proposed Rules 9711 

13258. Thus, they were reviewed by 

OMB. 

Regulatory Flexibility Act 

We certify that these proposed rules 

would not have a significant economic 

impact on a substantial number of small 

entities because they affect only 

individuals. Thus, a regulatory 

flexibility analysis as provided in the 

Regulatory Flexibility Act, as amended, 

is not required. 

Paperwork Reduction Act 

We are proposing to revise our rules 

on conducting personal conferences 

when waiver of recovery of a title II or 

title XVI overpayment cannot be 

approved. These proposed revisions 

would allow for the conferences to be 

conducted face-to-face, by telephone, or 

by video teleconference. Currently, we 

only conduct these conferences face-toface. Although these proposed rules 

only contain information collection 

burdens in §§ 416.557(c)(3) and 

416.557(d)(8), we are also including the 

associated information collection 

burdens for §§ 404.506(e)(3) and 

404.506(f)(8) since those sections deal 

with personal conferences. As outlined 

in the table below, in §§ 404.506(e)(3), 

404.506(f)(8), 416.557(c)(3) and 

416.557(d)(8), respondents may provide 

additional evidence for consideration at 

the personal conference. The collection 

of evidence is a public paperwork 

burden that requires clearance under the 

Paperwork Reduction Act of 1995. 

Respondents to these collections are 

individual and the individual’s 

representative that request a waiver 

conference of their overpayment and 

submit additional evidence. 

Title/section & collection description 

Annual 

number of 

respondents 

Frequency of 

response 

Average 

burden per 

response 

(minutes) 

Estimated 

annual burden 

(hours) 

Personal Conference 404.506(e)(3) Submittal of additional documents for 

consideration at personal conferences ........................................................ 150,000 1 30 75,000 

Personal Conference 404.506(f)(8) Submittal of additional mitigating financial information and verifications for consideration at personal conferences ........................................................................................................ 75,000 1 30 37,500 

Personal Conference 416.557(c)(3) Submittal of additional documents for 

consideration at personal conferences ........................................................ 100,000 1 30 50,000 

Personal Conference 416.557(d)(8) Submittal of additional mitigating financial information and verifications for consideration at personal conferences ........................................................................................................ 50,000 1 30 25,000 

Total .......................................................................................................... 375,000 ........................ ........................ 187,500 

An Information Collection Request 

has been submitted to OMB for 

clearance. We are soliciting comments 

on the burden estimate; the need for the 

information; its practical utility; ways to 

enhance its quality, utility and clarity; 

and on ways to minimize the burden on 

respondents, including the use of 

automated collection techniques or 

other forms of information technology. 

Comments should be sent to OMB by 

fax or by e-mail to: Office of 

Management and Budget, Attn: Desk 

Officer for SSA, Fax Number: 202–395–

6974, E-mail address: 

OIRA_Submission@omb.eop.gov. 

Comments on the paperwork burdens 

associated with this rule can be received 

for up to 60 days after publication of 

this notice and will be most useful if 

received within 30 days of publication. 

This does not affect the deadline for the 

public to comment to SSA on the 

proposed regulations. These information 

collection requirements will not become 

effective until approved by OMB. When 

OMB has approved these information 

collection requirements, SSA will 

publish a notice in the Federal Register. 

To receive a copy of the OMB 

clearance package, your staff may call 

the SSA Reports Clearance Officer on 

410–965–0454. 

(Catalog of Federal Domestic Assistance 

Program Nos. 96.001, Social SecurityDisability Insurance; 96.002, Social SecurityRetirement Insurance; 96.004, Social 

Security-Survivors Insurance; and 96.006, 

Supplemental Security Income) 

List of Subjects 

20 CFR Part 404 

Administrative practice and 

procedure, Blind, Disability benefits, 

Old-Age, Survivors and Disability 

Insurance; Reporting and recordkeeping 

requirements, Social Security. 

20 CFR Part 416 

Administrative practice and 

procedure, Aged, Blind, Disability 

benefits, Public assistance programs; 

Reporting and recordkeeping 

requirements, Supplemental security 

income (SSI). 

Dated: November 27, 2006. 

Jo Anne B. Barnhart, 

Commissioner of Social Security. 

For the reasons set out in the 

preamble, we propose to amend subpart 

F of part 404 and subpart E of part 416 

of chapter III of title 20 of the Code of 

Federal Regulations as follows: 

PART 404—FEDERAL OLD-AGE, 

SURVIVORS AND DISABILITY 

INSURANCE (1950— ) 

Subpart F—[Amended] 

1. The authority citation for subpart F 

of part 404 continues to read as follows: 

Authority: Secs. 204, 205(a), 702(a)(5), and 

1147 of the Social Security Act (42 U.S.C. 

404, 405(a), 902(a)(5), and 1320b–17); 31 

U.S.C. 3720A. 

2. Section 404.506 is amended by 

adding a sentence at the end of 

paragraph (c) to read as follows: 

§ 404.506 When waiver may be applied and 

how to process the request. 

* * * * * 

(c) * * * We will offer to the 

individual the option of conducting the 

personal conference face-to-face at a 

place we designate, by telephone, or by 

video teleconference. The notice will 

advise the individual of the date and 

time of the personal conference. 

* * * * * 

PART 416–SUPPLEMENTAL 

SECURITY INCOME FOR THE AGED, 

BLIND, AND DISABLED 

Subpart E—[Amended] 

1. The authority citation for subpart E 

of part 416 continues to read as follows: 


erjones on PRODPC74 with PROPOSALS
9712 Federal Register / Vol. 72, No. 42 / Monday, March 5, 2007 / Proposed Rules 

Authority: Secs. 702(a)(5), 1147, 1601, 

1602, 1611(c) and (e), and 1631(a)–(d) and (g) 

of the Social Security Act (42 U.S.C. 

902(a)(5), 1320b–17, 1381, 1381a, 1382(c) 

and (e), and 1383(a)–(d) and (g)); 31 U.S.C. 

3720A. 

2. Section 416.557 is added to read as 

follows: 

§ 416.557 Personal conference. 

(a) If waiver cannot be approved (i.e., 

the requirements in § 416.550 (a) and (b) 

are not met), the individual is notified 

in writing and given the dates, times 

and place of the file review and 

personal conference; the procedure for 

reviewing the claims file prior to the 

personal conference; the procedure for 

seeking a change in the scheduled dates, 

times and/or place; and all other 

information necessary to fully inform 

the individual about the personal 

conference. The file review is always 

scheduled at least 5 days before the 

personal conference. We will offer to the 

individual the option of conducting the 

personal conference face-to-face at a 

place we designate, by telephone, or by 

video teleconference. The notice will 

advise the individual of the date and 

time of the personal conference. 

(b) At the file review, the individual 

and the individual’s representative have 

the right to review the claims file and 

applicable law and regulations with the 

decisionmaker or another of our 

representatives who is prepared to 

answer questions. We will provide 

copies of material related to the 

overpayment and/or waiver from the 

claims file or pertinent sections of the 

law or regulations that are requested by 

the individual or the individual’s 

representative. 

(c) At the personal conference, the 

individual is given the opportunity to: 

(1) Appear personally, testify, crossexamine any witnesses, and make 

arguments; 

(2) Be represented by an attorney or 

other representative (see § 416.1500), 

although the individual must be present 

at the conference; and 

(3) Submit documents for 

consideration by the decisionmaker. 

(d) At the personal conference, the 

decisionmaker: 

(1) Tells the individual that the 

decisionmaker was not previously 

involved in the issue under review, that 

the waiver decision is solely the 

decisionmaker’s, and that the waiver 

decision is based only on the evidence 

or information presented or reviewed at 

the conference; 

(2) Ascertains the role and identity of 

everyone present; 

(3) Indicates whether or not the 

individual reviewed the claims file; 

(4) Explains the provisions of law and 

regulations applicable to the issue; 

(5) Briefly summarizes the evidence 

already in file which will be considered; 

(6) Ascertains from the individual 

whether the information presented is 

correct and whether he/she fully 

understands it; 

(7) Allows the individual and the 

individual’s representative, if any, to 

present the individual’s case; 

(8) Secures updated financial 

information and verification, if 

necessary; 

(9) Allows each witness to present 

information and allows the individual 

and the individual’s representative to 

question each witness; 

(10) Ascertains whether there is any 

further evidence to be presented; 

(11) Reminds the individual of any 

evidence promised by the individual 

which has not been presented; 

(12) Lets the individual and the 

individual’s representative, if any, 

present any proposed summary or 

closing statement; 

(13) Explains that a decision will be 

made and the individual will be notified 

in writing; and 

(14) Explains repayment options and 

further appeal rights in the event the 

decision is adverse to the individual. 

(e) SSA issues a written decision to 

the individual (and his or her 

representative, if any) specifying the 

finding of fact and conclusions in 

support of the decision to approve or 

deny waiver and advising of the 

individual’s right to appeal the decision. 

If waiver is denied, adjustment or 

recovery of the overpayment begins 

even if the individual appeals. 

(f) If it appears that the waiver cannot 

be approved, and the individual 

declines a personal conference or fails 

to appear for a second scheduled 

personal conference, a decision 

regarding the waiver will be made based 

on the written evidence of record. 

Reconsideration is then the next step in 

the appeals process. 

[FR Doc. E7–3782 Filed 3–2–07; 8:45 am] 

BILLING CODE 4191–02–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–100841–97] 

RIN 1545–AU97 

Agreements for Payment of Tax 

Liabilities in Installments 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Withdrawal of notice of 

proposed rulemaking and notice of 

proposed rulemaking. 

SUMMARY: This document withdraws the 

notice of proposed rulemaking 

published in the Federal Register on 

December 31, 1997 (62 FR 68241) and 

contains proposed regulations relating 

to the payment of tax liabilities in 

installments. The proposed regulations 

reflect changes to the law made by the 

Taxpayer Bill of Rights II, the Internal 

Revenue Service Restructuring and 

Reform Act of 1998, and the American 

Jobs Creation Act of 2004. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by June 4, 2007. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–100841–97), room 

5203, Internal Revenue Service, POB 

7604, Ben Franklin Station, Washington, 

DC 20044. Submissions may be hand 

delivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to: CC:PA:LPD:PR (REG–100841–97), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC. Alternatively, 

taxpayers may submit comments 

electronically directly to the IRS 

Internet site at http://www.irs.gov/regs 

or via the Federal eRulemaking Portal at 

http://www.regulations.gov (indicate 

IRS and REG–100841–97). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the regulations, G. William 

Beard, (202) 622–3620; concerning 

submissions of comments or requests for 

a hearing, Kelly Banks, (202) 622–7180 

(not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

On December 31, 1997, a notice of 

proposed rulemaking (REG–100841–97; 

62 FR 68241) reflecting changes made to 

section 6159 of the Internal Revenue 

Code (Code) by section 202 of the 

Taxpayer Bill of Rights II, Pub. L. 104–

168 (110 Stat. 1452, 1457) was 

published in the Federal Register. That 

proposed rule was not acted upon prior 

to the enactment of the Internal Revenue 

Service Restructuring and Reform Act of 

1998 (RRA 1998), Pub. L. 105–206, 

section 3462 (112 Stat. 685, 764), which 

made further amendments to section 

6159. Section 843 of the American Jobs 

Creation Act of 2004 (AJCA), Pub. L. 

108–357 (118 Stat. 1418, 1600), also 

made changes to section 6159. This 

document amends the prior notice of 

proposed rulemaking. It contains 

proposed amendments to the Procedure 

and Administration Regulations (26 CFR 

part 301) under section 6159 reflecting 


erjones on PRODPC74 with PROPOSALS