62518 Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Rules and Regulations

Restricted Area R–5107B and the

portion of Restricted Area R–5107A

north of latitude 32°18′00′′N., located in

south/central New Mexico. These White

Sands Missile Range restricted areas are

currently Class G airspace and are

excluded from the Class E airspace

extending upward from 1,200 feet AGL

within the boundary of the state of New

Mexico. This action is intended to

provide adequate controlled airspace for

aircraft operating within the confines of

Restricted Area R–5107B and that

portion of Restricted Area R–5107A

north of latitude 32°18′00′′N., White

Sands Missile Range, New Mexico, NM.

EFFECTIVE DATE: 0901 UTC, February 26,

1998.

FOR FURTHER INFORMATION CONTACT:

Donald J. Day, Airspace Branch, Air

Traffic Division, Southwest Region,

Federal Aviation Administration, Fort

Worth, TX 76193–0520, telephone 817–

222–5593.

SUPPLEMENTARY INFORMATION:

History

On March 26, 1997, a proposal to

amend part 71 of the Federal Aviation

Regulations (14 CFR part 71) to establish

Class E airspace within Restricted Area

R–5107B, and the portion of Restricted

Area R–5107A north of latitude

32°18′00′′N., New Mexico, NM, was

published in the Federal Register (62

FR 14375). The ability of White Sands

to provide IFR services within the

confines of these restricted areas made

the proposal necessary. The proposal

was to establish adequate controlled

airspace for aircraft operating within

Restricted Area R–5107B, and the

portion of Restricted Area R–5107A

north of latitude 32°18′00′′N., New

Mexico, NM.

Interested parties were invited to

participate in this rulemaking

proceeding by submitting written

comments on the proposal to the FAA.

No comments to the proposal were

received. The rule is adopted as

proposed.

The coordinates for this airspace

docket are based on North American

Datum 83. Class E airspace designations

for airspace areas are published in

Paragraph 6005 of FAA Order 7400.9E

dated September 10, 1997, and effective

September 16, 1997, which is

incorporated by reference in 14 CFR

71.1. The Class E airspace designation

listed in this document will be

published subsequently in the Order.

The Rule

This amendment to part 71 of the

Federal Aviation Regulations (14 CFR

part 71) revises the Class E airspace to

provide controlled airspace for aircraft

operating within Restricted Area R–

5107B and within the portion of

Restricted Area R–5107A north of

latitude 32°18′00′′N.

The FAA has determined that this

regulation only involves an established

body of technical regulations that need

frequent and routine amendments to

keep them operationally current. It,

therefore—(1) is not a ‘‘significant

regulatory action’’ under Executive

Order 12866; (2) is not a ‘‘significant

rule’’ under DOT Regulatory Policies

and Procedures (44 FR 11034; February

26, 1979); and (3) does not warrant

preparation of Regulatory Evaluation as

the anticipated impact is so minimal.

Since this is a routine matter that will

only affect air traffic procedures and air

navigation, it is certified that this rule

will not have a significant economic

impact on a substantial number of small

entities under the criteria of the

Regulatory Flexibility Act.

List of Subjects in 14 CFR part 71

Airspace, Incorporation by reference,

Navigation (air).

Adoption of the Amendment

In consideration of the foregoing, the

Federal Aviation Administration

amends 14 CFR part 71 as follows:

PART 71—[AMENDED]

1. The authority citation for 14 CFR

part 71 continues to read as follows:

Authority: 49 U.S.C. 106(g) 40103, 40113,

40120; E.O. 10854; 24 FR 9565, 3 CFR, 1959–

1963 Comp., p. 389.

§ 71.1 [Amended]

2. The incorporation by reference in

14 CFR 71.1 of the Federal Aviation

Administration Order 7400.9E, Airspace

Designations and Reporting Points,

dated September 10, 1997, and effective

September 16, 1997, is amended as

follows:

Paragraph 6005 Class E airspace areas

extending upward from 700 feet or more

above the surface of the earth

* * * * *

ASW NM E5 New Mexico, NM [Revised]

Albuquerque VORTAC

(Lat. 35°02′38′′N., long. 106°48′59′′W.)

That airspace extending upward from

1,200 feet above the surface within the

boundary of the State of New Mexico,

excluding that airspace north of a line

beginning on the Arizona/New Mexico state

line at lat. 35°31′00′′N., to lat. 35°52′00′′N.,

long. 108°47′02′′W.; to lat. 35°47′30′′N., long.

108°34′02′′W.; thence along long.

108°34′02′′W.; to and along the north

boundary of V–62 to and clockwise along the

arc of a 40-mile radius circle centered at the

Albuquerque VORTAC to lat. 35°37′35′′N.,

long. 106°24′50′′W.; to lat. 35°47′00′′N., long.

106°15′02′′W.; to lat. 35°47′00′′N., long.

106°12′32′′W.; to lat. 36°05′35′′N., long.

106°09′52′′W.; to lat. 36°03′40′′N., long.

105°52′22′′W.; to lat. 35°47′00′′N., long.

105°54′42′′W.; to lat. 35°47′00′′N., long.

105°50′02′′W.; thence along long.

105°50′02′′W.; to and along the north

boundary of V–19 to long. 105°16′32′′W.; to

lat. 36°00′00′′N., long. 105°07′02′′W.; thence

along lat. 36°00′00′′N., to and along the north

boundary of V–190 to the New Mexico/Texas

state line, excluding Restricted Area R–5101,

excluding that airspace bounded by a line

beginning on the Arizona/New Mexico state

line at lat. 34°18′00′′N., thence to the south

boundary of V–264 at long. 108°54′02′′W.;

thence along the south boundary of V–264 to

and south along long. 107°00′02′′W.; to and

along the northwest boundary of V–19 to lat.

33°35′00′′N., to lat. 33°35′00′′N., long.

107°20′02′′W., to the northwest boundary of

V–202 at long. 107°25′02′′W.; thence along

the northwest boundary of V–202 to lat.

32°59′00′′N., to lat. 32°35′00′′N., long.

108°37′02′′W., to the Arizona/New Mexico

state line at lat. 32°25′00′′N., thence along the

state line to the point of beginning, excluding

that airspace south of V–66.

* * * * *

Issued in Fort Worth, TX, on November 14,

1997.

Albert L. Viselli,

Acting Manager, Air Traffic Division,

Southwest Region.

[FR Doc. 97–30774 Filed 11–21–97; 8:45 am]

BILLING CODE 4910–13–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 301 and 602

[TD 8739]

RIN 1545–AV09

IRS Adoption Taxpayer Identification

Numbers

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final and temporary

regulations.

SUMMARY: This document contains final

and temporary regulations under section

6109 relating to taxpayer identifying

numbers. The final regulations include

a cross reference to the temporary

regulations, which provide rules for

obtaining and using IRS adoption

taxpayer identification numbers. The

temporary regulations assist individuals

who are in the process of adopting

children and wish to claim certain tax

benefits with respect to those children.

The text of these temporary regulations

also serves as the text of the proposed

regulations set forth in the notice of

proposed rulemaking on this subject in
Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Rules and Regulations 62519

the Proposed Rules section of this issue

of the Federal Register.

DATES: These regulations are effective

November 24, 1997.

FOR FURTHER INFORMATION CONTACT:

Michael L. Gompertz, (202) 622–4910

(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

These final and temporary regulations

are being issued without prior notice

and public procedure pursuant to the

Administrative Procedure Act (5 U.S.C.

553). For this reason, the collection of

information contained in these

regulations has been reviewed and,

pending receipt and evaluation of

public comments, approved by the

Office of Management and Budget under

control number 1545–1564. Responses

to this collection of information are

required to obtain a taxpayer

identification number.

For further information concerning

this collection of information, and

where to submit comments on the

collection of information and the

accuracy of the estimated burden, and

suggestions for reducing this burden,

please refer to the preamble to the crossreferencing notice of proposed

rulemaking published in the Proposed

Rules section of this issue of the Federal

Register.

An agency may not conduct or

sponsor, and a person is not required to

respond to, a collection of information

unless the collection of information

displays a valid control number.

Books or records relating to this

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

This document contains amendments

to the Regulations on Procedure and

Administration (26 CFR part 301)

relating to identifying numbers under

section 6109. Section 6109(a)(1)

provides that any person required to

make a return, statement, or other

document must include in the

document such identifying number as

may be prescribed for securing proper

identification of the person. Section

6109(a)(2) provides that any person with

respect to whom a return, statement, or

other document is required to be made

by another person or whose identifying

number must be shown on a return of

another person, must furnish to the

other person such identifying number as

may be prescribed for securing the

person’s proper identification. Section

6109(d) provides that an individual

must use a social security number as the

individual’s taxpayer identification

number unless the Secretary prescribes

otherwise by regulations.

Currently, there are three types of

taxpayer identification numbers (TINs)

assigned to individuals: (1) a social

security number (SSN), (2) an IRS

individual taxpayer identification

number (ITIN) assigned to an alien

individual who is ineligible to obtain an

SSN, and (3) an employer identification

number (EIN) assigned to an individual

who is engaged in a trade or business as

a sole proprietor. An SSN is assigned by

the Social Security Administration. An

ITIN or an EIN is assigned by the IRS.

Section 1615 of the Small Business

Job Protection Act of 1996 (Public Law

104–188, 110 Stat. 1755, 1853 (1996))

added sections 21(e)(10) and 151(e) to

deny the dependent care credit and the

deduction for the dependency

exemption if the TIN (as defined by

section 6109 and the regulations

thereunder) of the dependent is not

included on the return claiming the

credit or deduction. Sections 21(e)(10)

and 151(e) generally are effective for tax

returns due (without regard to

extensions) after September 18, 1996.

In addition, section 101 of the

Taxpayer Relief Act of 1997 (Pub. L.

105–34, 111 Stat. 788, 796 (1997)) added

section 24 to the Code to provide a child

tax credit for each qualifying child,

effective for taxable years beginning

after December 31, 1997. Pursuant to

section 24(e), the taxpayer will be

denied the credit if the qualifying

child’s TIN is not included on the return

claiming the credit.

In most cases, taxpayers can meet the

TIN requirements of sections 21, 24, and

151 by including a child’s SSN on the

return claiming the credit or deduction.

In the case of adoption, however, a child

may not have an SSN or, if the child

does have an SSN, the taxpayer

adopting the child (the prospective

adoptive parent) may be unable to

obtain the SSN because of

confidentiality laws. See H.R. Rep. No.

542, 104th Cong., 2d Sess. 20 (1996); S.

Rep. No. 412, 103d Cong., 2d Sess. 163

(1994).

Explanation of Provisions

These temporary regulations

authorize the IRS to assign a new form

of taxpayer identification number, the

IRS adoption taxpayer identification

number (ATIN), to a child who is in the

process of being adopted (a prospective

adoptive child). The regulations are

effective for income tax returns due

(without regard to extension) on or after

April 15, 1998.

The temporary regulations provide

that an ATIN is a temporary taxpayer

identification number that expires two

years after the date of issuance.

However, upon application, the IRS may

grant an extension of the ATIN. A

prospective adoptive parent may apply

for an ATIN for a child if: (1) The

prospective adoptive parent is eligible

to claim a personal exemption under

section 151 with respect to the child; (2)

the child is placed with the prospective

adoptive parent for legal adoption by an

authorized placement agency (as

defined in § 1.152–2(c)); (3) the Social

Security Administration will not assign

the prospective adoptive parent an SSN

for the child (for example, because the

adoption is not final); and (4) the

prospective adoptive parent has used all

reasonable means to obtain the child’s

assigned SSN, if any, but has been

unsuccessful in obtaining this number

(for example, because the birth parent

who obtained the number is not legally

required to disclose the number to the

prospective adoptive parent).

The temporary regulations provide

that an application for an ATIN must be

made on the Form W–7A, Application

for Taxpayer Identification Number for

Pending Adoptions, or such other form

prescribed by the IRS. The ATIN

application must be accompanied by

documentary evidence to establish that

an authorized placement agency placed

the child in the prospective adoptive

parent’s household for legal adoption by

the parent. Such documentary evidence

may include: a copy of a placement

agreement entered into between the

prospective adoptive parent and an

authorized placement agency; an

affidavit signed by the adoption attorney

or government official who placed the

child for legal adoption pursuant to

state law; a document authorizing the

release of a newborn child from a

hospital to a prospective adoptive

parent for adoption; or a court

document ordering or approving the

placement of a child for adoption.

When an adoption becomes final, the

adoptive parent must apply for an SSN

for the child. Once obtained, the SSN,

rather than the ATIN, must be used as

the child’s TIN on all future returns,

statements, or other documents required

by the Code.

An ATIN may be used by the

prospective adoptive parents to meet the

TIN requirements of sections 21(e)(10),

24(e), and 151(e), relating to the

dependent care credit, the child tax

credit, and the dependency exemption,

respectively. Also, as may be prescribed

by forms, instructions, or otherwise, an
62520 Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Rules and Regulations

ATIN may be used to meet the TIN

requirements under sections 23(f) and

137(e), relating to qualified adoption

expenses. The ATIN may not be used to

meet the TIN requirement of section 32.

See section 32(l).

The ATIN procedures do not apply to

adoptions involving alien children.

Generally, the Social Security

Administration will assign an SSN to an

alien child if all the requirements for

assigning a number are met. When the

Social Security Administration cannot

assign an SSN, the child generally will

be eligible for an ITIN.

In addition to adoptions involving

alien children, there are two other types

of adoptions to which the ATIN

procedures may not apply. If the child

placed for adoption is a foster child or

is otherwise in the custody of a

government agency or court (because,

for example, the birth parents’ rights

were previously terminated for abuse or

neglect), the government agency or court

will generally obtain an SSN for the

child and can make the SSN available

to the prospective adoptive parent. Also,

the prospective adoptive parent may be

able to obtain the child’s SSN from the

birth parents (or other person) in the

case of an adoption by the child’s

relatives or an adoption in which the

adoptive parent and birth parent share

information about the child and

themselves.

Taxpayers are invited to comment on

two issues partially addressed by the

temporary regulations. First, comments

are requested regarding what types of

documents are available to establish that

a child has been placed in the

prospective adoptive parent’s household

for legal adoption. Also, comments are

requested as to whether certain types of

adoptions (in addition to foreign

adoptions) should be completely

excluded from the ATIN process. In

particular, comments are requested

regarding whether a prospective

adoptive parent is always able to obtain

a prospective adoptive child’s SSN if

the child is a foster child or is otherwise

in the custody of a government agency

or court.

Special Analyses

It has been determined that this

Treasury decision is not a significant

regulatory action as defined in EO

12866. Therefore, a regulatory

assessment is not required. It also has

been determined that section 553(b) of

the Administrative Procedure Act (5

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

regulations, and because the regulation

does not impose a collection of

information on small entities, the

Regulatory Flexibility Act (5 U.S.C.

chapter 6) does not apply. Only

individuals may receive ATINs under

this Treasury decision, and an

individual is not a small entity as

defined in the Regulatory Flexibility

Act. See 5 U.S.C. 601(6).

Pursuant to section 7805(f) of the

Internal Revenue Code, these

regulations will be submitted to the

Chief Counsel for Advocacy of the Small

Business Administration for comment

on their impact on small business.

Drafting Information

The principal author of these

regulations is Michael L. Gompertz of

the Office of Assistant Chief Counsel

(Income Tax and Accounting). However,

other personnel from the IRS and

Treasury Department participated in

their development.

List of Subjects

26 CFR Part 301

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, Income taxes,

Penalties, Reporting and recordkeeping

requirements.

26 CFR Part 602

Reporting and recordkeeping

requirements.

Adoption of Amendments to the

Regulations

Accordingly, 26 CFR parts 301 and

602 are amended as follows:

PART 301—PROCEDURE AND

ADMINISTRATION

Paragraph 1. The authority citation

for part 301 is amended by adding

entries in numerical order to read as

follows:

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

Section 301.6109–1T also issued under 26

U.S.C. 6109;

Section 301.6109–3T also issued under 26

U.S.C. 6109; * * *

Par. 2. Section 301.6109–1 is

amended by adding paragraph (h)(2)(iii)

to read as follows:

§ 301.6109–1 Identifying numbers.

* * * * *

(h) * * *

(2) * * *

(iii) Paragraphs (a)(1)(i), (a)(1)(ii)(A),

and (a)(1)(ii)(B) of this section do not

apply after November 24, 1997. For

further guidance after November 24,

1997, see § 301.6109–1T(a)(1)(i),

(a)(1)(ii) introductory text, and

(a)(1)(ii)(A) and (B).

Par. 3. Section 301.6109–1T is added

to read as follows:

§ 301.6109–1T Identifying numbers

(temporary).

(a) In general—(1) Taxpayer

identifying numbers—(i) Principal

types. There are four principal types of

taxpayer identifying numbers: social

security numbers, Internal Revenue

Service (IRS) individual taxpayer

identification numbers, employer

identification numbers, and IRS

adoption taxpayer identification

numbers. Social security numbers take

the form 000–00–0000. IRS individual

taxpayer identification numbers and IRS

adoption taxpayer identification

numbers also take the form 000–00–

0000 but include a specific number or

specific numbers designated by the IRS.

Employer identification numbers take

the form 00–0000000.

(ii) Uses. Social security numbers, IRS

individual taxpayer identification

numbers, and IRS adoption taxpayer

identification numbers are used to

identify individual persons. For the

definition of social security number and

employer identification number, see

§§ 301.7701–11 and 301.7701–12,

respectively. For the definition of IRS

individual taxpayer identification

number, see § 301.6109–1(d)(3). For the

definition of IRS adoption taxpayer

identification number, see § 301.6109–

3T. Except as otherwise provided in

applicable regulations under this title or

on a return, statement, or other

document, and related instructions,

taxpayer identifying numbers must be

used as follows—

(A) Except as otherwise provided in

§ 301.6109–1(a)(1)(ii)(D), paragraph

(a)(1)(ii)(B) of this section, and

§ 301.6109–3T, an individual required

to furnish a taxpayer identifying number

must use a social security number.

(B) Except as otherwise provided in

§ 301.6109–1(a)(1)(ii)(D) and

§ 301.6109–3T, an individual required

to furnish a taxpayer identifying number

but who is not eligible to obtain a social

security number must use an IRS

individual taxpayer identification

number.

(a)(1)(ii)(C) through (g) [Reserved]. For

further guidance, see § 301.6109–

1(a)(1)(ii)(C) through (g).

(h) Effective date. Paragraphs (a)(1)(i),

(a)(1)(ii) introductory text, (a)(1)(ii)(A),

and (a)(1)(ii)(B) of this section are

applicable after November 24, 1997. For

further guidance prior to November 24,

1997, see § 301.6109–1(a)(1)(i),

(a)(1)(ii)(A) and (a)(1)(ii)(B).

Par. 4. Section 301.6109–3T is added

to read as follows:
Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Rules and Regulations 62521

§ 301.6109–3T IRS adoption taxpayer

identification numbers (temporary).

(a) In general—(1) Definition. An IRS

adoption taxpayer identification

number (ATIN) is a temporary taxpayer

identifying number assigned by the

Internal Revenue Service (IRS) to a child

(other than an alien individual as

defined in § 301.6109–1(d)(3)(i)) who

has been placed, by an authorized

placement agency, in the household of

a prospective adoptive parent for legal

adoption. An ATIN is assigned to the

child upon application for use in

connection with filing requirements

under this title. When an adoption

becomes final, the adoptive parent must

apply for a social security number for

the child. After the social security

number is assigned, that number, rather

than the ATIN, must be used as the

child’s taxpayer identification number

on all returns, statements, or other

documents required under this title.

(2) Expiration and extension. An

ATIN automatically expires two years

after the number is assigned. However,

upon request, the IRS may grant an

extension if the IRS determines the

extension is warranted.

(b) Definitions. The following

definitions apply for purposes of this

section—

(1) Authorized placement agency has

the same meaning as in § 1.152–2(c) of

this chapter;

(2) Prospective adoptive child or child

refers to a child who has not been

adopted, but who has been placed in the

household of a prospective adoptive

parent for legal adoption by an

authorized placement agency; and

(3) Prospective adoptive parent or

parent refers to an individual in whose

household a prospective adoptive child

is placed by an authorized placement

agency for legal adoption.

(c) General rule for obtaining a

number—(1) Who may apply. A

prospective adoptive parent may apply

for an ATIN for a child if—

(i) The prospective adoptive parent is

eligible to claim a personal exemption

under section 151 with respect to the

child;

(ii) An authorized placement agency

places the child with the prospective

adoptive parent for legal adoption;

(iii) The Social Security

Administration will not process an

application for an SSN by the

prospective adoptive parent on behalf of

the child (for example, because the

adoption is not final); and

(iv) The prospective adoptive parent

has used all reasonable means to obtain

the child’s assigned social security

number, if any, but has been

unsuccessful in obtaining this number

(for example, because the birth parent

who obtained the number is not legally

required to disclose the number to the

prospective adoptive parent).

(2) Procedure for obtaining an ATIN.

If the requirements of paragraph (c)(1) of

this section are satisfied, the prospective

adoptive parent may apply for an ATIN

for a child on Form W–7A, Application

for Taxpayer Identification Number for

Pending Adoptions (or such other form

as may be prescribed by the IRS). An

application for an ATIN should be made

far enough in advance of the first

intended use of the ATIN to permit

issuance of the ATIN in time for such

use. An application for an ATIN must

include the information required by the

form and accompanying instructions,

including the name and address of each

prospective adoptive parent and the

child’s name and date of birth. In

addition, the application must include

such documentary evidence as the IRS

may prescribe to establish that a child

was placed in the prospective adoptive

parent’s household by an authorized

placement agency for legal adoption.

Examples of acceptable documentary

evidence establishing placement for

legal adoption by an authorized

placement agency may include—

(i) A copy of a placement agreement

entered into between the prospective

adoptive parent and an authorized

placement agency;

(ii) An affidavit signed by the

adoption attorney or government official

who placed the child for legal adoption

pursuant to state law;

(iii) A document authorizing the

release of a newborn child from a

hospital to a prospective adoptive

parent for adoption; and

(iv) A court document ordering or

approving the placement of a child for

adoption.

(d) Effective date. The provisions of

this section apply to income tax returns

due (without regard to extension) on or

after April 15, 1998.

PART 602—OMB CONTROL NUMBERS

UNDER THE PAPERWORK

REDUCTION ACT

Par. 5. The authority citation for part

602 continues to read as follows:

Authority: 26 U.S.C. 7805.

Par. 6. Section 602.101(c) is amended

by adding an entry in numerical order

to the table to read as follows:

§ 602.101 OMB Control numbers.

* * * * *

(c) * * *

CFR part or section where

identified and described

Current

OMB control No.

* * * * *

301.6109–3T ............................. 1545–1564

* * * * *

Michael P. Dolan,

Acting Commissioner of Internal Revenue.

Approved: October 24, 1997.

Donald C. Lubick,

Acting Assistant Secretary of the Treasury.

[FR Doc. 97–30550 Filed 11–21–97; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 271

[FRL–5924–5]

Georgia: Final Authorization of State

Hazardous Waste Management

Program Revisions

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Immediate final rule.

SUMMARY: Georgia has applied for final

authorization of revisions to its

hazardous waste program under the

Resource Conservation and Recovery

Act (RCRA). Georgia’s revisions consist

of the provisions contained in the rules

promulgated between July 1, 1994 and

June 30, 1995, RCRA Cluster V. These

requirements are listed in section B of

this document. The Environmental

Protection Agency (EPA) has reviewed

Georgia’s application and has made a

decision, subject to public review and

comment, that Georgia’s hazardous

waste program revisions satisfy all of

the requirements necessary to qualify

for final authorization. Thus, EPA

intends to approve Georgia’s hazardous

waste program revisions. Georgia’s

application for program revisions is

available for public review and

comment.

DATES: Final authorization for Georgia

shall be effective January 23, 1998

unless EPA publishes a prior Federal

Register action withdrawing this

immediate final rule. All comments on

Georgia’s program revision application

must be received by the close of

business December 24, 1997.

ADDRESSES: Copies of Georgia’s program

revision application are available during

regular office hours of 9 a.m. to 5 p.m.,

Monday through Friday, at the

following addresses for inspection and

copying: Georgia Department of Natural

Resources, Environmental Protection