Federal Register / Vol. 77, No. 31 / Wednesday, February 15, 2012 / Proposed Rules 8755 

§ 1.6109–2 Tax return preparers furnishing 

identifying numbers for returns or claims 

for refund and related requirements. 

(a) * * * (1) * * * For purposes of 

this section only, the terms tax return 

and claim for refund of tax include all 

tax forms submitted to the Internal 

Revenue Service unless specifically 

excluded by the Internal Revenue 

Service in other appropriate guidance. 

* * * * * 

(d)(1) Beginning after December 31, 

2010, all tax return preparers must have 

a preparer tax identification number or 

other prescribed identifying number 

that was applied for and received at the 

time and in the manner, including the 

payment of a user fee, as may be 

prescribed by the Internal Revenue 

Service in forms, instructions, or other 

appropriate guidance. 

(2) Except as provided in paragraph 

(h) of this section, to obtain a preparer 

tax identification number or other 

prescribed identifying number, a tax 

return preparer must be one of the 

following: 

(i) An attorney; 

(ii) A certified public accountant; 

(iii) An enrolled agent; 

(iv) A registered tax return preparer 

authorized to practice before the 

Internal Revenue Service under 31 

U.S.C. 330 and the regulations 

thereunder; 

(v) An individual 18 years of age or 

older who is supervised, in the manner 

the Internal Revenue Service prescribes 

in forms, instructions, or other 

appropriate guidance, as a tax return 

preparer by an attorney, certified public 

accountant, enrolled agent, enrolled 

retirement plan agent, or enrolled 

actuary authorized to practice before the 

Internal Revenue Service under 31 

U.S.C. 330 and the regulations 

thereunder; or 

(vi) An individual 18 years of age or 

older who certifies that the individual is 

a tax return preparer exclusively with 

respect to tax returns and claims for 

refund of tax that are not covered, at the 

time the tax return preparer applies for 

or renews the number, by a minimum 

competency examination prescribed by 

the Internal Revenue Service in forms, 

instructions, or other appropriate 

guidance. An individual must comply 

with any requirements at the time and 

in the manner that the Internal Revenue 

Service may prescribe in forms, 

instructions, or other appropriate 

guidance. 

* * * * * 

(f) As may be prescribed in forms, 

instructions, or other appropriate 

guidance, the Internal Revenue Service 

may conduct a Federal tax compliance 

check and a suitability check on a tax 

return preparer who applies for or 

renews a preparer tax identification 

number or other prescribed identifying 

number. 

* * * * * 

(h) The Internal Revenue Service, 

through forms, instructions, or other 

appropriate guidance, may prescribe 

exceptions to the requirements of this 

section, including the requirement that 

an individual be authorized to practice 

before the Internal Revenue Service 

before receiving a preparer tax 

identification number or other 

prescribed identifying number, as 

necessary in the interest of effective tax 

administration. 

(i) Effective/applicability date. 

Paragraph (a)(1) of this section applies 

to tax returns and claims for refund filed 

after December 31, 2008, except the last 

sentence of paragraph (a)(1), which 

applies to tax returns and claims for 

refund filed on or after the date that 

final regulations are published in the 

Federal Register. Paragraph (a)(2)(i) of 

this section applies to tax returns and 

claims for refund filed on or before 

December 31, 2010. Paragraph (a)(2)(ii) 

of this section applies to tax returns and 

claims for refund filed after December 

31, 2010. Paragraph (d)(1) of this section 

applies to tax return preparers after 

December 31, 2010. Paragraph (d)(2) of 

this section applies to tax return 

preparers on or after the date that final 

regulations are published in the Federal 

Register. Paragraph (e) of this section 

applies after September 30, 2010. 

Paragraph (f) of this section applies on 

or after the date that final regulations 

are published in the Federal Register. 

Paragraphs (g) and (h) of this section 

apply after September 30, 2010. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2012–3576 Filed 2–14–12; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 180 

[EPA–HQ–OPP–2010–0048; FRL–9335–3] 

Receipt of a Pesticide Petition Filed for 

Temporary Tolerance Exemption for 

Residues of Prohydrojasmon in or on 

Various Commodities 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Notice of filing of petition and 

request for comment. 

SUMMARY: This document announces the 

Agency’s receipt of an initial filing of a 

pesticide petition requesting the 

amendment of regulations for residues 

of pesticide chemicals in or on various 

commodities. 

DATES: Comments must be received on 

or before March 16, 2012. 

ADDRESSES: Submit your comments, 

identified by docket identification (ID) 

number EPA–HQ–OPP–2010–0048 and 

the pesticide petition number (PP), by 

one of the following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the on-line 

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. 

Instructions: Direct your comments to 

docket ID number EPA–HQ–OPP–2010– 

0048 and the pesticide petition number 

(PP). EPA’s policy is that all comments 

received will be included in the docket 

without change and may be made 

available on-line at http:// 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit information that you 

consider to be CBI or otherwise 

protected through regulations.gov or 

email. The regulations.gov Web site is 

an ‘‘anonymous access’’ system, which 

means EPA will not know your identity 

or contact information unless you 

provide it in the body of your comment. 

If you send an email comment directly 

to EPA without going through 

regulations.gov, your email address will 

be automatically captured and included 

as part of the comment that is placed in 

the docket and made available on the 

Internet. If you submit an electronic 

comment, EPA recommends that you 

include your name and other contact 

information in the body of your 

comment and with any disk or CD–ROM 

you submit. If EPA cannot read your 

comment due to technical difficulties 


tkelley on DSK3SPTVN1PROD with PROPOSALS
8756 Federal Register / Vol. 77, No. 31 / Wednesday, February 15, 2012 / Proposed Rules 

and cannot contact you for clarification, 

EPA may not be able to consider your 

comment. Electronic files should avoid 

the use of special characters, any form 

of encryption, and be free of any defects 

or viruses. 

Docket: 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., 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 either 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 

hours of operation of this Docket 

Facility are 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: Gina 

Burnett, Biopesticides and Pollution 

Prevention Division (7511P), Office of 

Pesticide Programs, Environmental 

Protection Agency, 1200 Pennsylvania 

Ave. NW., Washington, DC 20460–0001; 

telephone number: (703) 605–0513; 

email address: burnett.gina@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. What should I consider as I prepare 

my comments for EPA? 

1. Submitting CBI. Do not submit this 

information to EPA through 

regulations.gov or email. Clearly mark 

the part or all of the information that 

you claim to be CBI. For CBI 

information in a disk or CD–ROM that 

you mail to EPA, mark the outside of the 

disk or CD–ROM as CBI and then 

identify electronically within the disk or 

CD–ROM the specific information that 

is claimed as CBI. In addition to one 

complete version of the comment that 

includes information claimed as CBI, a 

copy of the comment that does not 

contain the information claimed as CBI 

must be submitted for inclusion in the 

public docket. Information so marked 

will not be disclosed except in 

accordance with procedures set forth in 

40 CFR part 2. 

2. Tips for preparing your comments. 

When submitting comments, remember 

to: 

i. Identify the document by docket ID 

number and other identifying 

information (subject heading, Federal 

Register date and page number). 

ii. Follow directions. The Agency may 

ask you to respond to specific questions 

or organize comments by referencing a 

Code of Federal Regulations (CFR) part 

or section number. 

iii. Explain why you agree or disagree; 

suggest alternatives and substitute 

language for your requested changes. 

iv. Describe any assumptions and 

provide any technical information and/ 

or data that you used. 

v. If you estimate potential costs or 

burdens, explain how you arrived at 

your estimate in sufficient detail to 

allow for it to be reproduced. 

vi. Provide specific examples to 

illustrate your concerns and suggest 

alternatives. 

vii. Explain your views as clearly as 

possible, avoiding the use of profanity 

or personal threats. 

viii. Make sure to submit your 

comments by the comment period 

deadline identified. 

3. Environmental justice. EPA seeks to 

achieve environmental justice, the fair 

treatment and meaningful involvement 

of any group, including minority and/or 

low-income populations, in the 

development, implementation, and 

enforcement of environmental laws, 

regulations, and policies. To help 

address potential environmental justice 

issues, the Agency seeks information on 

any groups or segments of the 

population who, as a result of their 

location, cultural practices, or other 

factors, may have atypical or 

disproportionately high and adverse 

human health impacts or environmental 

effects from exposure to the pesticides 

discussed in this document, compared 

to the general population. 

II. What action is the agency taking? 

EPA is announcing receipt of a 

pesticide petition filed under section 

408 of the Federal Food, Drug, and 

Cosmetic Act (FFDCA), 21 U.S.C. 346a, 

requesting the modification of a 

regulation in 40 CFR part 180 for 

residues of pesticide chemicals in or on 

various food commodities. The Agency 

is taking public comment on the request 

before responding to the petitioner. EPA 

is not proposing any particular action at 

this time. EPA has determined that the 

pesticide petition described in this 

document contains data or information 

prescribed in FFDCA section 408(d)(2); 

however, EPA has not fully evaluated 

the sufficiency of the submitted data at 

this time or whether the data supports 

granting of the pesticide petition. After 

considering the public comments, EPA 

intends to evaluate whether and what 

action may be warranted. Additional 

data may be needed before EPA can 

make a final determination on this 

pesticide petition. 

Pursuant to 40 CFR 180.7(f), a 

summary of the petition that is the 

subject of this document, prepared by 

the petitioner, is included in a docket 

EPA has created for this rulemaking. 

The docket for this petition is available 

on-line at http://www.regulations.gov. 

As specified in FFDCA section 

408(d)(3), (21 U.S.C. 346a(d)(3)), EPA is 

publishing notice of the petition so that 

the public has an opportunity to 

comment on this request for the 

modification of regulations for residues 

of pesticides in or on food various 

commodities. Further information on 

the petition may be obtained through 

the petition summary referenced in this 

unit. 

Amended Tolerance Exemption 

PP 1G7947. (EPA–HQ–OPP–2010– 

0048). Fine Agrochemicals, Ltd., c/o 

SciReg, Inc., 12733 Director’s Loop, 

Woodbridge, VA 22192, requests to 

amend an exemption from the 

requirement of a tolerance in 40 CFR 

180.1299 for residues of the plant 

growth regulator Prohydrojasmon (PDJ) 

when used on red apple varieties preharvest in accordance with good 

agricultural practices. The amendment 

will extend the temporary tolerance by 

2 years and expand the tolerance for 

residues of PDJ on grape varieties when 

used pre-harvest in accordance with 

good agricultural practices. An 


tkelley on DSK3SPTVN1PROD with PROPOSALS
Federal Register / Vol. 77, No. 31 / Wednesday, February 15, 2012 / Proposed Rules 8757 

analytical method for residues is not 

applicable. It is expected that, when 

used as proposed, prohydrojasmon will 

not result in residues that are of 

toxicological concern. 

List of Subjects in 40 CFR Part 180 

Environmental protection, 

Agricultural commodities, Feed 

additives, Food additives, Pesticides 

and pests, Reporting and recordkeeping 

requirements. 

Dated: February 2, 2012. 

Keith Matthews, 

Director, Biopesticides and Pollution 

Prevention Division, Office of Pesticide 

Programs. 

[FR Doc. 2012–3422 Filed 2–14–12; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Parts 280 and 281 

[EPA–HQ–UST–2011–0301; FRL–9631–6] 

RIN 2050–AG46 

Revising Underground Storage Tank 

Regulations—Revisions to Existing 

Requirements and New Requirements 

for Secondary Containment and 

Operator Training 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule; extension of 

comment period. 

SUMMARY: EPA is extending the public 

comment period for the proposed 

changes to the 1988 underground 

storage tank (UST) technical, financial 

responsibility, and state program 

approval regulations published in the 

Federal Register on November 18, 2011 

(76 FR 71708) (FRL–9485–5). These 

changes establish federal requirements 

that are similar to key portions of the 

Energy Policy Act of 2005; they also 

update certain 1988 UST regulations. 

Proposed changes include: Adding 

secondary containment requirements for 

new and replaced tanks and piping; 

adding operator training requirements; 

adding periodic operation and 

maintenance requirements for UST 

systems; removing certain deferrals; 

adding new release prevention and 

detection technologies; updating codes 

of practice; making editorial and 

technical corrections; and updating state 

program approval requirements to 

incorporate these new changes. These 

changes will likely protect human 

health and the environment by 

increasing the number of prevented UST 

releases and quickly detecting them, if 

they occur. This document extends the 

comment period for 60 days, from 

February 16, 2012 until April 16, 2012. 

DATES: Comments must be received on 

or before April 16, 2012. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–HQ– 

UST–2011–0301, by one of the 

following methods: 

• www.regulations.gov: Follow the 

on-line instructions for submitting 

comments. 

• Email: mcdermott.elizabeth@epa.

gov. 

• Mail: EPA Docket Center (EPA/DC), 

Docket ID No. EPA–HQ–OPA–2009– 

0880, Mail Code 2822T, 1200 

Pennsylvania Ave. NW., Washington, 

DC 20460. In addition, please mail a 

copy of your comments on the 

information collection provisions to the 

Office of Information and Regulatory 

Affairs, Office of Management and 

Budget (OMB), Attn: Desk Officer for 

EPA, 725 17th St. NW., Washington, DC 

20503. 

• Hand Delivery: EPA Docket Center 

(EPA/DC), EPA West, Room 3334, 1301 

Constitution Ave. NW., Washington DC 

20460. Attention Docket ID No. EPA– 

HQ–UST–2011–0301. Such deliveries 

are only accepted during the Docket’s 

normal hours of operation, and special 

arrangements should be made for 

deliveries of boxed information. 

Instructions: Direct your comments to 

Docket ID No. EPA–HQ–UST–2011– 

0301. EPA’s policy is that all comments 

received will be included in the public 

docket without change and may be 

made available online at www.

regulations.gov, including any personal 

information provided, unless the 

comment includes information claimed 

to be Confidential Business Information 

(CBI) or other information whose 

disclosure is restricted by statute. Do 

not submit information that you 

consider to be CBI or otherwise 

protected through www.regulations.gov 

or email. The www.regulations.gov Web 

site is an ‘‘anonymous access’’ system, 

which means EPA will not know your 

identity or contact information unless 

you provide it in the body of your 

comment. If you send an email 

comment directly to EPA without going 

through www.regulations.gov your email 

address will be automatically captured 

and included as part of the comment 

that is placed in the public docket and 

made available on the Internet. If you 

submit an electronic comment, EPA 

recommends that you include your 

name and other contact information in 

the body of your comment and with any 

disk or CD–ROM you submit. If EPA 

cannot read your comment due to 

technical difficulties and cannot contact 

you for clarification, EPA may not be 

able to consider your comment. 

Electronic files should avoid the use of 

special characters, any form of 

encryption, and be free of any defects or 

viruses. For additional information 

about EPA’s public docket, visit the EPA 

Docket Center homepage at http://www.

epa.gov/epahome/dockets.htm. 

Docket: All documents in the docket 

are listed in the www.regulations.gov 

index. Although listed in the index, 

some information is not publicly 

available, e.g., CBI or other information 

whose disclosure is restricted by statute. 

Certain other material, such as 

copyrighted material, will be publicly 

available only in hard copy. Publicly 

available docket materials are available 

either electronically in www.regulations.

gov or in hard copy at the Docket, EPA/ 

DC, EPA West, Room 3334, 1301 

Constitution Ave. NW., Washington, 

DC. The Public Reading Room is open 

from 8:30 a.m. to 4:30 p.m., Monday 

through Friday, excluding legal 

holidays. The telephone number for the 

Public Reading Room is (202) 566–1744, 

and the telephone number for the EPA 

Docket Center (EPA/DC) is (202) 566– 

0276. 

FOR FURTHER INFORMATION CONTACT: 

Elizabeth McDermott, OSWER/OUST 

(5401P), Environmental Protection 

Agency, 1200 Pennsylvania Avenue 

NW., Washington, DC 20460; telephone 

number: 703–603–7175; email address: 

mcdermott.elizabeth@epa.gov. 

SUPPLEMENTARY INFORMATION: This 

document extends the public comment 

period established in the Federal 

Register on November 18, 2011. In that 

document EPA proposed changes that 

establish federal requirements that are 

similar to key portions of the Energy 

Policy Act of 2005; they also update 

certain 1988 UST regulations. Several 

potential commenters requested an 

extension to the comment period. EPA 

is hereby extending the comment 

period, which was set to end on 

February 16, 2012, to April 16, 2012. To 

submit comments, please follow the 

detailed instructions as provided under 

ADDRESSES. If you have questions, 

consult the individual listed under FOR

FURTHER INFORMATION CONTACT. 

List of Subjects 

40 CFR Part 280 

Environmental protection, 

Administrative practice and procedures, 

Confidential business information, 

Groundwater, Hazardous materials, 

Petroleum, Reporting and recordkeeping 

requirements, Underground storage 


tkelley on DSK3SPTVN1PROD with PROPOSALS