53274 Federal Register / Vol. 62, No. 198 / Tuesday, October 14, 1997 / Proposed Rules

Issued in Renton, Washington, on October

7, 1997.

James V. Devany,

Acting Manager, Transport Airplane

Directorate, Aircraft Certification Service.

[FR Doc. 97–27091 Filed 10–10–97; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG–252936–96]

RIN 1545–AU85

Rewards for Information Relating to

Violations of Internal Revenue Laws

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking

by cross-reference to temporary

regulations.

SUMMARY: In the Rules and Regulations

section of this issue of the Federal

Register, the IRS is issuing temporary

regulations relating to rewards for

information that relates to violations of

the internal revenue laws. The text of

the temporary regulations also serves as

the text of these proposed regulations.

DATES: Written comments and requests

for a public hearing must be received by

January 12, 1998.

ADDRESSES: Send submissions to:

CC:DOM:CORP:T:R (REG–252936–96),

room 5228, Internal Revenue Service,

POB 7604, Ben Franklin Station,

Washington, DC 20044. Submissions

may also be hand delivered between the

hours of 8 a.m. and 5 p.m. to:

CC:DOM:CORP:T:R (REG–252936–96),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue

N.W., Washington, DC. Alternatively,

taxpayers may submit comments

electronically via the internet by

selecting the ‘‘Tax Regs’’ option on the

IRS Home Page, or by submitting

comments directly to the IRS internet

site at: http://www.irs.ustreas.gov/prod/

taxlregs/comments.html.

FOR FURTHER INFORMATION CONTACT:

Judith A. Lintz (202) 622–4940 (not a

toll-free number).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collections of information

contained in this notice of proposed

rulemaking have been submitted to the

Office of Management and Budget for

review in accordance with the

Paperwork Reduction Act of 1995 (44

U.S.C. 3507(d)). Comments on the

collections of information should be

sent to the Office of Management and

Budget, Attn: Desk Officer for the

Department of the Treasury, Office of

Information and Regulatory Affairs,

Washington, DC 20503, with copies to

the Internal Revenue Service, Attn: IRS

Reports Clearance Officer, T:FP,

Washington, DC 20224. Comments on

the collections of information should be

received by December 15, 1997.

Comments are specifically requested

concerning: Whether the proposed

collections of information are necessary

for the proper performance of the

functions of the Internal Revenue

Service, including whether the

information will have practical utility;

the accuracy of the estimated burden

associated with the proposed collections

of information (see below); how the

quality, utility, and clarity of the

information to be collected may be

enhanced; how the burden of complying

with the proposed collections of

information may be minimized,

including through the application of

automated collection techniques or

other forms of information technology;

and estimates of capital or start-up costs

and costs of operation, maintenance,

and purchase of service to provide

information.

The collections of information in this

proposed regulation are in §§ 301.7623–

1T(b)(3), 301.7623–1T(d), and

301.7623–1T(f). The collections of

information are required to provide

information relating to violations of the

internal revenue laws, and to identify

the proper claimant of a reward. The

collection of information is voluntary

with respect to the provision of

information relating to violations of the

internal revenue laws. The collections

of information are required to obtain a

benefit with respect to filing a claim for

reward. The likely respondents are

individuals, although non-individual

claimants are also allowed.

Estimated total annual reporting

burden: 30,000 hours.

Estimated average annual burden

hours per respondent: 3 hours.

Estimated number of respondents:

10,000.

Estimated annual frequency of

responses: on occasion.

An agency may not conduct or

sponsor, and a person is not required to

respond to, a collection of information

unless it displays a valid control

number assigned by the Office of

Management and Budget.

Books or records relating to a

collection of information must be

retained as long as their contents may

become material in the administration

of any internal revenue law. Generally,

tax returns and tax return information

are confidential, as required by 26

U.S.C. 6103.

Background

Temporary regulations in the Rules

and Regulations section of this issue of

the Federal Register amend the

Procedure and Administration

Regulations (26 CFR part 301) relating to

section 7623. The temporary regulations

contain rules relating to rewards for

information that relates to violations of

the internal revenue laws. The text of

those temporary regulations also serves

as the text of these proposed

regulations. The preamble to the

temporary regulations explains the

temporary regulations.

Special Analyses

It has been determined that this notice

of proposed rulemaking is not a

significant regulatory action as defined

in EO 12866. Therefore, a regulatory

assessment is not required. It has also

been determined that section 553(b) of

the Administrative Procedure Act (5

U.S.C. chapter 5) does not apply to these

regulations.

It is hereby certified that the

regulations in this document will not

have a significant economic impact on

a substantial number of small entities.

This certification is based on a

determination that in the past

approximately 10,000 persons have filed

claims for reward on an annual basis. Of

these persons, almost all have been

individuals. Accordingly, a regulatory

flexibility analysis under the Regulatory

Flexibility Act (5 U.S.C. chapter 6) is

not required.

Pursuant to section 7805(f) of the

Internal Revenue Code, this notice of

proposed rulemaking will be submitted

to the Chief Counsel for Advocacy of the

Small Business Administration for

comments on its impact on small

businesses.

Comments and Requests for a Public

Hearing

Before these proposed regulations are

adopted as final regulations,

consideration will be given to any

written (a signed original and eight (8)

copies) or electronic comments that are

submitted timely to the IRS. All

comments will be available for public

inspection and copying.

A public hearing may be scheduled if

requested in writing by any person who

timely submits written or electronic

comments. If a public hearing is

scheduled, notice of the date, time, and

place for the hearing will be published

in the Federal Register.
Federal Register / Vol. 62, No. 198 / Tuesday, October 14, 1997 / Proposed Rules 53275

Drafting Information: The principal

author of the regulations is Judith A.

Lintz, Office of Assistant Chief Counsel

(Income Tax & Accounting), Internal

Revenue Service. However, other

personnel from the IRS and Treasury

Department participated in their

development.

List of Subjects in 26 CFR Part 301

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, Income taxes,

Penalties, Reporting and recordkeeping

requirements.

Proposed Amendments to the

Regulations

Accordingly, 26 CFR part 301 is

proposed to be amended as follows:

PART 301—PROCEDURE AND

ADMINISTRATION

Paragraph 1. The authority citation

for part 301 continues to read in part as

follows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 301.7623–1 is revised

to read as follows:

§ 301.7623–1 Rewards for information

relating to violations of internal revenue

laws.

[The text of this proposed revised

section is the same as the text of

§ 301.7623–1T published elsewhere in

this issue of the Federal Register.]

Michael P. Dolan,

Acting Commissioner of Internal Revenue.

[FR Doc. 97–26859 Filed 10–10–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation

and Enforcement

30 CFR Part 946

[VA–111–FOR]

Virginia Abandoned Mine Land

Reclamation Program

AGENCY: Office of Surface Mining

Reclamation and Enforcement (OSM),

Interior.

ACTION: Proposed rule.

SUMMARY: OSM is announcing the

receipt of a proposed amendment to the

Virginia Abandoned Mine Land

Reclamation (AMLR) Program

(hereinafter referred to as the Virginia

Program) under the Surface Mining

Control and Reclamation Act of 1977

(SMCRA), 30 U.S.C. 1201 et seq., as

amended. The proposed amendment

makes changes to the Ranking and

Selection section and to the AML Water

Project Evaluation form. The proposed

amendment is intended to revise the

Virginia program to be consistent with

SMCRA, and to improve the efficiency

of the Virginia program.

DATES: Written comments must be

received on or before 4:00 p.m. on

November 13, 1997. If requested, a

public hearing on the proposed

amendments will be held at 1:00 p.m.

on November 10, 1997. Requests to

present oral testimony at the hearing

must be received on or before 4:00 p.m.

on October 29, 1997.

ADDRESSES: Written comments and

requests to testify at the hearing should

be mailed or hand-delivered to Mr.

Robert A. Penn, Director, Big Stone Gap

Field Office at the first address listed

below.

Copies of the Virginia program, the

proposed amendment, a listing of any

scheduled public meetings or hearing,

and all written comments received in

response to this notice will be available

for public review at the address listed

below during normal business hours,

Monday through Friday, excluding

holidays:

Office of Surface Mining Reclamation

and Enforcement:

Big Stone Gap Field Office, P.O.

Drawer 1217, Powell Valley Square

Shopping Center, Room 220, Route

23, Big Stone Gap, Virginia 24219,

Telephone: (703) 523–4303.

Virginia Division of Mined Land

Reclamation, P.O. Drawer 900, Big

Stone Gap, Virginia 24219,

Telephone: (703) 523–8100.

Each requester may receive, free of

charge, one copy of the proposed

amendment by contacting the OSM Big

Stone Gap Field Office.

FOR FURTHER INFORMATION CONTACT: Mr.

Robert A. Penn, Director, Big Stone Gap

Field Office, Telephone: (703) 523–

4303.

SUPPLEMENTARY INFORMATION:

I. Background on the Virginia Program

On December 15, 1981, the Secretary

of the Interior conditionally approved

the Virginia program. Background on

the Virginia program, including the

Secretary’s findings, the disposition of

comments, and the conditions of

approval can be found in the December

15, 1981 Federal Register (46 FR 61085–

61115). Subsequent actions concerning

the conditions of approval and AMLR

program amendments are identified at

30 CFR 946.20 and 946.25.

II. Discussion of the Proposed

Amendment

By letter dated September 19, 1997

(Administrative Record No. VA–926),

the Virginia Division of Mined Land

Reclamation (DMLR) submitted a

proposed Program Amendment to the

Virginia Program. This amendment is

intended to revise the Virginia program

to be consistent with SMCRA at section

402(g)(6), and to improve the efficiency

of the Virginia program.

The proposed amendments are as

follows.

Ranking and Selection 884.13(c)(2)

In this section, Virginia proposes to

change the heading of the paragraph

titled ‘‘Acid Mine Drainage

Abatement—Treatment’’ to read ‘‘Set

Aside Funds,’’ and to revise the

language of that subsection to include

the provisions of part A of section

402(g)(6) of SMCRA.

The revised language is as follows:

Set Aside Funds

In accordance with Section 402(g)(6)

of SMCRA, Virginia may, without regard

to the 3 year limitation referred to in

Section 402(g)91)(D) of SMCRA, receive

and retain up to 10 percent of the total

grants made annually under Section

402(g) (1) and (5) of SMCRA by the

Secretary for deposit into either:

A. A special trust fund established

under State law pursuant to which such

amounts (together with all interest

earned on such amounts) are expended

by Virginia solely to achieve the

priorities stated in section 403(a) of

SMCRA after September 30, 1995, or

B. An acid mine drainage abatement

and treatment fund established under

State law as provided for under 30 CFR

Part 876. An interest bearing acid mine

drainage abatement and treatment fund

will be utilized by Virginia, in

consultation with the Natural Resources

Conservation Service, to implement acid

mine drainage abatement-treatment

plans approved by the Secretary of the

Interior.

These plans shall provide for the

comprehensive abatement of the causes

and treatment of the effects of acid mine

drainage within qualified hydrologic

units affected by coal mining practices.

The plan shall include, but shall not be

limited to, each of the following:

(a) An identification of the qualified

hydrologic unit.

(b) The extent to which acid mine

drainage is affecting the water quality

and biological resources within the

hydrologic unit.

(c) An identification of the sources of

acid mine drainage within the

hydrologic unit.