62538 Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Proposed Rules

scoping through the point at which the

scoping process is completed (see

§ 1794.52).

§ 1794.61 Environmental impact

statement.

(a) General. An EIS shall be prepared

in accordance with 40 CFR part 1502.

The draft and final EIS may be prepared

by a third-party consultant selected by

RUS and funded by the applicant.

(1) After a draft or final EIS has been

prepared, RUS and the applicant shall

concurrently have a notice of

availability for the document published.

The time period allowed for review will

be a minimum of 45 days for a draft EIS

and 30 days for a final EIS. This period

is measured from the date that the U.S.

Environmental Protection Agency (EPA)

publishes a notice in the Federal

Register in accordance with 40 CFR

1506.10.

(2) In addition to circulation required

by 40 CFR 1502.19, the draft and final

EIS (or summaries thereof, at RUS’

discretion) shall be circulated to the

appropriate state, regional, and

metropolitan clearinghouses.

(3) Where a final EIS does not require

substantial changes from the draft EIS,

RUS may document required changes

through errata sheets, insertion pages,

and revised sections to be incorporated

into the draft EIS. In such cases, RUS

shall circulate such changes together

with comments on the draft EIS,

responses to comments, and other

appropriate information as its final EIS.

RUS will not circulate the draft EIS

again, although the draft EIS will be

provided if requested within 30 days of

publication of notice of availability of

the final EIS.

(b) Electric Program. Where an EIA

has been prepared by the applicant or

its consultant, RUS will develop its

draft and final EIS from the EIA. An EIA

will not be required if the draft and final

EIS is prepared by a third-party

consultant.

§ 1794.62 Supplemental EIS.

(a) A supplement to a draft or final

EIS shall be prepared, circulated, and

given notice by RUS and the applicant

in the same manner (exclusive of

scoping) as a draft and final EIS (see

§ 1794.61).

(b) Normally RUS and the applicant

will have published notices of intent to

prepare a supplement to a final EIS in

those cases where a ROD has already

been issued.

(c) RUS, at its discretion, may issue an

information supplement to a final EIS

where RUS determines that the

purposes of NEPA are furthered by

doing so even though such supplement

is not required by 40 CFR 1502.9(c)(1).

RUS and the applicant shall

concurrently have a notice of

availability published. The notice

requirements shall be the same as for a

final EIS and the information

supplement shall be circulated in the

same manner as a final EIS. RUS shall

take no final action on any proposed

modification discussed in the

information supplement until 30 days

after the RUS notice of availability or

the applicant’s notice is published,

whichever occurs later.

§ 1794.63 Record of decision.

(a) Upon completion of the review

period for a final EIS, RUS will have its

ROD published in accordance with 40

CFR 1505.2 and 1506.10.

(b) Separate RUS and applicant

notices shall be published concurrently.

The notices shall summarize the RUS

decision and announce the availability

of the ROD. Copies of the ROD will be

made available upon request from the

point of contact identified in the notice.

§ 1794.64 Timing of agency action.

(a) RUS may take its final action or

execute commitments on proposed

actions requiring an EIS or

Supplemental EIS at any time after the

ROD has been published.

(b) For budgetary purposes some

financial assistance may be approved

conditionally with a stipulation that no

funds shall be advanced until a ROD has

been prepared .

§§ 1794.65–1794.69 [Reserved]

Subpart H—Adoption of Environmental

Documents.

§ 1794.70 General.

This subpart covers the adoption of

environmental documents prepared by

other Federal agencies. Where

applicants participate in proposed

actions for which an EA or EIS has been

prepared by or for another Federal

agency, RUS may adopt the existing EA

or EIS in accordance with 40 CFR

1506.3.

§ 1794.71 Adoption of an EA.

RUS may adopt a Federal EA or EIS

or a portion thereof as its EA. RUS shall

make the EA available and assure that

notice is provided in the same manner

as if RUS had prepared the EA.

§ 1794.72 Adoption of an EIS.

(a) Where RUS determines that an

existing Federal EIS requires additional

information to meet the standards for an

adequate statement for RUS’ proposed

action, RUS may adopt all or a portion

of the EIS as a part of its draft EIS. The

circulation and notice provisions for a

draft and final EIS (see § 1794.61) apply.

(b) If RUS was not a cooperating

agency but determines that another

Federal agency’s EIS is adequate, RUS

shall adopt the EIS as its final EIS. RUS

and the applicant shall have separate

notices published advising of RUS’

adoption of the EIS and independent

determination of its adequacy.

(c) If the adopted EIS is generally

available and meets the Agency’s

standards, RUS shall have a public

notice published informing the public of

its action and availability of the EIS to

interested parties upon request. If the

adopted EIS is not generally available,

RUS shall have a public notice

published as above and will circulate

copies in accordance with 40 CFR

1502.19 and 1506.3.

§ 1794.73 Timing of agency action.

Where RUS has adopted another

agency’s environmental documents, the

timing of the action shall be subject to

the same requirements as if RUS had

prepared the required EA or EIS.

§§ 1794.74–1794.79 [Reserved]

Dated: November 12, 1997.

Inga Smulkstys,

Deputy Under Secretary, Rural Development.

[FR Doc. 97–30341 Filed 11–21–97; 8:45 am]

BILLING CODE 3410–15–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG–103330–97]

RIN 1545–AV08

IRS Adoption Taxpayer Identification

Numbers

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking

by cross-reference to temporary

regulations and notice of public hearing.

SUMMARY: In the Rules and Regulations

section of this issue of the Federal

Register, the IRS is issuing temporary

regulations under section 6109 relating

to taxpayer identifying numbers. The

temporary regulations 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 these children.

The text of those temporary regulations

also serves as the text of these proposed
Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Proposed Rules 62539

regulations. This document also

provides notice of a public hearing on

these proposed regulations.

DATES: Written comments must be

received by February 23, 1998. Requests

to speak and outlines of topics to be

discussed at the public hearing

scheduled for March 4, 1998, at 10:00

a.m., must be received by February 11,

1998.

ADDRESSES: Send submissions to:

CC:DOM:CORP:R (REG–103330–97),

room 5228, Internal Revenue Service,

POB 7604, Ben Franklin Station,

Washington, DC 20044. Submissions

may be hand delivered between the

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

CC:DOM:CORP:R (REG–103330–97),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue NW,

Washington, DC.

Taxpayers may also 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/

taxCregs/comments.html. The public

hearing will be held in Room 2615,

Internal Revenue Building, 1111

Constitution Avenue, N.W.,

Washington, DC.

FOR FURTHER INFORMATION CONTACT:

Concerning the proposed regulations,

Michael L. Gompertz, (202) 622–4910;

concerning submissions and the

hearing, Michael Slaughter, (202) 622–

7190 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information

contained in this notice of proposed

rulemaking has 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

collection 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 collection of information should be

received by February 23, 1998.

Comments are specifically requested

concerning:

Whether the proposed collection of

information is necessary for the proper

performance of the functions of the

Internal Revenue Service, whether the

collection will have a practical utility;

The accuracy of the estimated burden

associated with the proposed collection

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 collection 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 services to provide

information.

The collection of information in this

proposed regulation is in § 301.6109–

3T(c). This information is required by

the IRS to assign IRS adoption taxpayer

identification numbers (ATINs) to

children who are in the process of being

adopted. Unless an ATIN is assigned to

a prospective adoptive child, the

prospective adoptive parent cannot

claim a dependency exemption for the

child under section 151, a dependent

care credit for the child under section

21, or, for taxable years beginning after

December 31, 1997, a child tax credit

under section 24. The collection of

information in § 301.6109–3T is thus

required to obtain a benefit. The likely

respondents are individuals.

The collection of information in

§ 301.6109–3T is satisfied by including

the required information on Form W–7A

or other form as may be prescribed by

the IRS to apply for an ATIN. The

burden for this requirement is reflected

in the burden estimate for Form W–7A.

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

Regulations on Procedure and

Administration (26 CFR part 301)

relating to section 6109. The text of

those temporary regulations also serves

as the text of these proposed

regulations. The preamble to the

temporary regulations explains the

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 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 regulations

do not impose a collection of

information on small entities, the

Regulatory Flexibility Act (5 U.S.C.

chapter 6) does not apply.

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

comment on its impact on small

business.

Comments and Public Hearing

Before these proposed regulations are

adopted as final regulations,

consideration will be given to any

written comments (a signed original and

eight (8) copies) that are submitted

timely to the IRS. All comments will be

available for public inspection and

copying.

A public hearing has been scheduled

for Wednesday, March 4, 1998, at 10:00

a.m. in Room 2615. Because of access

restrictions, visitors will not be

admitted beyond the building lobby

more than 15 minutes before the hearing

starts.

The rules of 26 CFR 601.601(a)(3)

apply to the hearing.

Persons that wish to present oral

comments at the hearing must submit

written comments by February 23, 1998

and submit requests to speak and an

outline of the topics to be discussed and

the time to be devoted to each topic

(signed original and eight (8) copies) by

February 11, 1998.

A period of 10 minutes will be

allotted to each person for making

comments.

An agenda showing the scheduling of

the speakers will be prepared after the

deadline for receiving outlines has

passed. Copies of the agenda will be

available free of charge at the hearing.

Drafting Information

The principal author of these

regulations is Michael L. Gompertz,

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 in 26 CFR Part 301

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, Income taxes,
62540 Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Proposed Rules

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 is amended by adding

entries in numerical order to read as

follows:

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

Section 301.6109–1 also issued under

26 U.S.C. 6109;

Section 301.6109–3 also issued under

26 U.S.C. 6109; * * *

Par. 2. Section 301.6109–1 is amended by

revising paragraphs (a)(1)(i), (a)(1)(ii)

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

(a)(1)(ii)(B) to read as follows:

§ 301.6109–1 Identifying numbers.

(a) * * * (1) Taxpayer identifying

numbers—(i) [The text of proposed

paragraph (a)(1)(i) is the same as the text

of § 301.6109–1T(a)(1)(i) published

elsewhere in this issue of the Federal

Register].

(ii) [The text of proposed paragraph

(a)(1)(ii) introductory text is the same as

the text of § 301.6109–1T(a)(1)(ii)

introductory text published elsewhere

in this issue of the Federal Register].

(A) and (B) [The text of proposed

paragraphs (a)(1)(ii)(A) and (B) are the

same as the text of § 301.6109–

1T(a)(1)(ii)(A) and (B) published

elsewhere in this issue of the Federal

Register].

* * * * *

Par. 3. Section 301.6109–3 is added to

read as follows:

§ 301.6109–3 IRS adoption taxpayer

identification numbers.

[The text of this proposed section is

the same as the text of § 301.6109–3T

published elsewhere in this issue of the

Federal Register].

Michael P. Dolan,

Acting Commissioner of Internal Revenue.

[FR Doc. 97–30549 Filed 11–21–97; 8:45 am]

BILLING CODE 4830–01–P

POSTAL SERVICE

39 CFR Part 111

Delivery of Mail to a Commercial Mail

Receiving Agency

AGENCY: Postal Service.

ACTION: Notice of proposed rule;

extension of comment period.

SUMMARY: The Postal Service published

in the Federal Register (62 FR 45366–

45368) on August 27, 1997, a proposal

to amend section D042.2.5 through

D042.2.7 of the Domestic Mail Manual

to update and clarify procedures for

delivery of an addressee’s mail to a

Commercial Mail Receiving Agency

(CMRA). The proposal provides

procedures for registration to act as a

CMRA; an addressee to request mail

delivery to a CMRA; and in delivery of

the mail to a CMRA. The Postal Service

requested comments by September 26,

1997. Due to several requests received

for additional time, the Postal Service is

extending the comment period to

December 24, 1997.

DATES: Comments on the proposed rule

change must be received on or before

December 24, 1997.

ADDRESSES: Written comments should

be mailed to Manager, Delivery,

Operations Support, U.S. Postal Service,

475 L’Enfant Plaza SW Room 7142,

Washington, DC 20260–2802. Copies of

all written comments will be available

for inspection and photocopying

between 9:00 a.m. and 4:00 p.m.,

Monday through Friday, at the above

address.

FOR FURTHER INFORMATION CONTACT: Roy

E. Gamble, (202) 268–3197.

SUPPLEMENTARY INFORMATION:

Representatives of the CMRA industry

interested in the proposed update and

clarification of procedures for delivery

of an addressee’s mail to a CMRA, has

requested an extension of time to file

comments regarding the proposed rules

published on August 27, 1997. Central

to this request is an asserted oversight

by the industry organizations and

CMRA operators of the Federal Register

publication of August 27. The Postal

Service believes that the public interest

will be served by the fullest practicable

exposition of facts concerning this issue

and accordingly extends the time for

comments until December 24, 1997.

Stanley F. Mires,

Chief Counsel, Legislative.

[FR Doc. 97–30828 Filed 11–21–97; 8:45 am]

BILLING CODE 7710–12–P

FEDERAL EMERGENCY

MANAGEMENT AGENCY

44 CFR Part 206

RIN 3067–AC67

Disaster Assistance; Public Assistance

Program Appeals; Hazard Mitigation

Grant Program Appeals

AGENCY: Federal Emergency

Management Agency (FEMA).

ACTION: Proposed rule.

SUMMARY: This proposed rule would

change the procedure for the review and

disposition of appeals related to Public

Assistance grants and the Hazard

Mitigation Grant Program (HMGP). The

rule would reduce from three to one the

number of appeals allowed, would

reduce delays in final resolution of

appeals, and would make new

provisions for reimbursing

administrative costs for preparing and

processing appeals.

DATES: We invite your comments on this

proposed rule, which may be submitted

on or before January 23, 1998.

ADDRESSES: Please send any comments

to the Rules Docket Clerk, Office of the

General Counsel, Federal Emergency

Management Agency, 500 C Street SW.,

room 840, Washington, DC 20472,

(facsimile) (202) 646–4536.

FOR FURTHER INFORMATION CONTACT:

Regarding HMGP appeals, Robert F.

Shea, Mitigation Directorate, Federal

Emergency Management Agency, 500 C

Street, SW., Washington, DC 20472,

(202) 646–3619, (facsimile) (202) 646–

3104; regarding Public Assistance

appeals, Melissa M. Howard, Response

and Recovery Directorate, Federal

Emergency Management Agency, 500 C

Street, SW., Washington, DC 20472,

(202) 646–3053, facsimile (202) 646–

3304.

SUPPLEMENTARY INFORMATION: Under

section 423 of the Robert T. Stafford

Disaster Relief and Emergency

Assistance Act (Stafford Act), 42 U.S.C.

5189a, any decision regarding eligibility

or amount of assistance may be

appealed. Currently FEMA allows three

appeal levels, respectively, to the

Regional Director, the Associate

Director, and to the Director.

This proposed rule would reduce

from three to one the number of appeals

allowed to be taken by an applicant. The

authority for appeal decisions will rest

with the Regional Director, who will

consult with FEMA Headquarters on all

potential appeal denials when the

amount in question is $1,000,000 or

more in Federal funds.

This proposed change would support

FEMA policy that the Regional Director

is responsible for final decisions on all

Public Assistance and HMGP funding.

The Regional Director’s appeal

determination would be the Agency’s

final position on the matter.

The intent of this change is to reduce

the significant amount of time and

associated costs incurred by FEMA,

grantees, and subgrantees to resolve

appeal issues. Given the timeframes

allowed, the current process can take up