Federal Register / Vol. 65, No. 204 / Friday, October 20, 2000 / Proposed Rules 63025

PART 39—AIRWORTHINESS

DIRECTIVES

1. The authority citation for part 39

continues to read as follows:

Authority: 49 U.S.C. 106(g), 40113, 44701.

§ 39.13 [Amended]

2. Section 39.13 is amended by

adding the following new airworthiness

directive:

British Aerospace Regional Aircraft

[Formerly Jetstream Aircraft Limited;

British Aerospace (Commercial Aircraft)

Limited: Docket 99–NM–250–AD.

Applicability: All Model Jetstream 4101

airplanes, certificated in any category.

Note 1: This AD applies to each airplane

identified in the preceding applicability

provision, regardless of whether it has been

modified, altered, or repaired in the area

subject to the requirements of this AD. For

airplanes that have been modified, altered, or

repaired so that the performance of the

requirements of this AD is affected, the

owner/operator must request approval for an

alternative method of compliance in

accordance with paragraph (c) of this AD.

The request should include an assessment of

the effect of the modification, alteration, or

repair on the unsafe condition addressed by

this AD; and, if the unsafe condition has not

been eliminated, the request should include

specific proposed actions to address it.

Compliance: Required as indicated, unless

accomplished previously. To ensure

continued structural integrity of these

airplanes, accomplish the following:

Airworthiness Limitations Revision

(a) Within 30 days after the effective date

of this AD, revise the Airworthiness

Limitations Section (ALS) of the Instructions

for Continued Airworthiness by

incorporating Section 05–10–10,

‘‘Airworthiness Limitations Description and

Operation,’’ dated July 15, 1999, of the

British Aerospace J41 Aircraft Maintenance

Manual (AMM) into the ALS.

(b) Except as provided by paragraph (c) of

this AD: After the actions specified in

paragraph (a) of this AD have been

accomplished, no alternative inspections or

inspection intervals may be approved for the

structural elements specified in the

document listed in paragraph (a) of this AD.

Alternative Methods of Compliance

(c) An alternative method of compliance or

adjustment of the compliance time that

provides an acceptable level of safety may be

used if approved by the Manager,

International Branch, ANM–116, FAA,

Transport Airplane Directorate. Operators

shall submit their requests through an

appropriate FAA Principal Maintenance

Inspector, who may add comments and then

send it to the Manager, International Branch,

ANM–116.

Note 2: Information concerning the

existence of approved alternative methods of

compliance with this AD, if any, may be

obtained from the International Branch,

ANM–116.

Special Flight Permits

(d) Special flight permits may be issued in

accordance with §§ 21.197 and 21.199 of the

Federal Aviation Regulations (14 CFR 21.197

and 21.199) to operate the airplane to a

location where the requirements of this AD

can be accomplished.

Issued in Renton, Washington, on October

16, 2000.

Donald L. Riggin,

Acting Manager, Transport Airplane

Directorate, Aircraft Certification Service.

[FR Doc. 00–27052 Filed 10–19–00; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 20

[REG–106511–00]

RIN 1545–AX98

Estate Tax Returns; Form 706,

Extension to File

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking

and notice of public hearing.

SUMMARY: This document contains

proposed regulations relating to the

filing of an application for an automatic

6-month extension of time to file an

estate tax return (Form 706). The

proposed regulations provide guidance

to executors of decedents’ estates on

how to properly file the application for

the automatic extension. This document

also provides notice of a public hearing

on these proposed regulations.

DATES: Written and electronic comments

must be received by January 18, 2001.

Outlines of topics to be discussed at the

public hearing scheduled for January 24,

2001, at 10 a.m., must be received by

January 3, 2001.

ADDRESSES: Send submissions to:

CC:M&SP:RU (REG–106511–00), room

5226, Internal Revenue Service, POB

7604, Ben Franklin Station, Washington,

DC 20044. Submissions may also be

hand delivered Monday through Friday

between the hours of 8 a.m. and 5 p.m.

to: CC:M&SP:RU (REG–106511–00),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue,

NW., 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.gov/taxlregs/

reglist.html. The public hearing will be

held in Room 4716, Internal Revenue

Service Building, 1111 Constitution

Avenue, NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT:

Concerning the proposed regulations,

Mary A. Berman, (202) 622–3090;

concerning submissions of comments,

the hearing, and/or to be placed on the

building access list to attend the

hearing, LaNita Van Dyke, (202) 622–

7180 (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, OP:FS:FP,

Washington, DC 20224. Comments on

the collection of information should be

received by December 19, 2000.

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, including

whether the information will have

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 service to provide

information.

The collection of information in this

proposed regulation is in § 20.6081–

1(b). To receive an extension of time to

file an estate tax return, the executor of

a decedent’s estate must file Form 4768,

‘‘Application for Extension of Time To

File a Return and/or Pay U.S. Estate

(and Generation-Skipping Transfer)

Taxes.’’ This information is required to

obtain a benefit (an automatic 6-month

extension of time to file an estate tax

return). The collection of information is

mandatory if the extension is requested.

63026 Federal Register / Vol. 65, No. 204 / Friday, October 20, 2000 / Proposed Rules

The likely respondents are executors of

decedents’ estates.

The reporting burden contained in

§ 20.6081–1(b) is reflected in the burden

of Form 4768, ‘‘Application for

Extension of Time To File a Return and/

or Pay U.S. Estate (and GenerationSkipping Transfer) Taxes.’’

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 information are

confidential, as required by 26 U.S.C.

6103.

Background

In 1970, Congress amended section

6075(a) to provide that the Federal

estate tax return is to be filed within 9

months after the date of the decedent’s

death. Section 6081(a) provides that the

Secretary may grant a reasonable

extension of time for filing any return;

however, except in the case of taxpayers

who are abroad, no such extension may

be for more than 6 months.

Under the current regulations, the

district director or the service center has

the discretion to grant an extension of

time to file an estate tax return upon a

showing of ‘‘good and sufficient cause.’’

Except in the case of executors who are

abroad, the extension may not be

granted for more than 6 months.

Requests for an extension of time to file

are made by completing Form 4768,

‘‘Application for Extension of Time To

File a Return and/or Pay U.S. Estate

(and Generation-Skipping Transfer)

Taxes.’’ Upon receipt of a Form 4768,

the IRS reviews the application, makes

a determination, and notifies the

applicant as to whether an extension is

approved and, if so, the length of the

extension.

In 1998, 110,100 estate tax returns

were filed. In a significant number of

these cases, the executors requested an

extension of time to file. A majority of

the applications requested and received

the maximum 6-month extension

allowed by the statute and the

regulations. The IRS and the Treasury

Department believe that executors of

decedents’ estates would benefit from

the certainty created by an automatic 6-

month extension of time to file Form

706 and that it is appropriate to provide

for the extension.

Explanation of Provisions

Under the proposed regulations the

executor of a decedent’s estate will be

allowed an automatic 6-month

extension of time to file Form 706,

‘‘United States Estate (and GenerationSkipping Transfer) Tax Return,’’ beyond

the 9 months provided for by section

6075(a). The application for the

automatic extension must be submitted

on Form 4768 (or in any other manner

as may be prescribed by the

Commissioner). The application must be

filed with the IRS on or before the date

prescribed by section 6075(a) for filing

the Form 706 and it must include an

estimate of the full amount of tax due.

The automatic extension of time does

not apply to filers of Forms 706–A, 706–

D or 706–NA who will continue to use

Form 4768 to request extensions of time

to file and pay estate taxes. The

automatic extension of time also does

not apply to filers of Form 706–QDT

who will continue to request any

extension of time as provided in the

instructions for Form 706–QDT. The

proposed regulations continue to permit

executors who are abroad to request

extensions beyond the automatic 6-

month period.

A return as complete as possible must

be filed before the expiration of the

automatic 6-month extension period.

The return as filed will be the return

required by section 6018(a)(1). An

extension of time for filing the return

does not operate to extend the time for

payment of the tax.

The proposed regulations also revise

§ 20.6075–1 to conform to the changes

proposed in § 20.6081–1.

Special Analysis

It has been determined that this notice

of proposed rulemaking is not a

significant regulatory action as defined

in Executive Order 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 these

regulations do not impose a collection

of information on small entities, the

Regulatory Flexibility Act (5 U.S.C.

chapter 6) does not apply. Therefore, a

Regulatory Flexibility Analysis is not

required. Pursuant to section 7805(f) of

the Internal Revenue Code, the

regulations will be submitted to the

Small Business Administration for

comment on their impact on small

business.

Comments and 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 (in the manner

described in ADDRESSES) to the IRS.

Treasury and the IRS specifically

request comments on the clarity of the

proposed regulations and how they can

be made easier to understand. All

comments will be available for public

inspection and copying.

A public hearing has been scheduled

for January 24, 2001, at 10 a.m. in Room

4716, Internal Revenue Building, 1111

Constitution Avenue, NW., Washington,

DC. Due to building security

procedures, visitors must enter at the

10th Street entrance, located between

Constitution and Pennsylvania

Avenues, NW. In addition, all visitors

must present photo identification to

enter the building. Because of access

restrictions, visitors will not be

admitted beyond the immediate

entrance area more than 15 minutes

before the hearing starts. For

information about having your name

placed on the building access list to

attend the hearing, see the FOR FURTHER

INFORMATION CONTACT section of this

preamble.

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 comments by January 3,

2001, and submit an outline of the

topics to be discussed and the time to

be devoted to each topic (signed original

and eight (8) copies) by January 3, 2001.

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

proposed regulations is Mary A.

Berman, Office of the Associate Chief

Counsel (Passthroughs and Special

Industries), IRS. However, other

personnel from the IRS and Treasury

Department participated in their

development.

List of Subjects in 26 CFR Part 20

Estate taxes, Reporting and

recordkeeping requirements.

Proposed Amendments to the

Regulations

Accordingly, 26 CFR part 20 is

proposed to be amended as follows:

Federal Register / Vol. 65, No. 204 / Friday, October 20, 2000 / Proposed Rules 63027

PART 20—ESTATE TAX; ESTATES OF

DECEDENTS DYING AFTER AUGUST

16, 1954

Paragraph 1. The authority citation

for part 20 is amended by adding an

entry in numerical order to read in part

as follows:

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

Section 20.6081–1 also issued under

26 U.S.C. 6081(a). * * *

Par. 2. Section 20.6075–1 is revised to

read as follows:

§ 20.6075–1 Returns; time for filing estate

tax return.

The estate tax return required by

section 6018 must be filed on or before

the due date. The due date is the date

on or before which the return is

required to be filed in accordance with

the provisions of section 6075(a) or the

last day of the period covered by an

extension of time as provided in

§ 20.6081–1. The due date, for a

decedent dying after December 31, 1970,

is, unless an extension of time for filing

has been obtained, the day of the ninth

calendar month after the decedent’s

death numerically corresponding to the

day of the calendar month on which

death occurred, except that, if there is

no numerically corresponding day in

such ninth month, the last day of the

ninth month is the due date. For

example, if the decedent dies on July 31,

2000, the estate tax return and tax

payment must be made on or before

April 30, 2001. When the due date falls

on Saturday, Sunday, or a legal holiday,

the due date for filing the return is the

next succeeding day that is not

Saturday, Sunday, or a legal holiday.

For the definition of a legal holiday, see

section 7503 and § 301.7503–1 of this

chapter. As to additions to the tax in the

case of failure to file the return or pay

the tax within the prescribed time, see

section 6651 and § 301.6651–1 of this

chapter. For rules with respect to the

right to elect to have the property

valued as of a date or dates subsequent

to the decedent’s death, see section 2032

and § 20.2032–1, and section 7502 and

§ 301.7502–1 of this chapter. This

section applies to estates of decedents

dying after August 16, 1954.

Par. 3. Section 20.6081–1 is revised to

read as follows:

§ 20.6081–1 Extension of time for filing the

return.

(a) Extensions of time for good cause

shown. Where it is impossible or

impracticable to file a reasonably

complete return within the time

prescribed by statute, the person

required to file the return may request

an extension of time for filing. Except as

provided in paragraph (b) of this

section, an extension of time for filing

an estate tax return is not automatic and

is within the discretion of the Internal

Revenue Service. Unless the person

required to file the return is abroad, an

extension may not be granted for more

than 6 months from the filing date

prescribed by statute. Requests for an

extension of time for filing are made by

submitting Form 4768, ‘‘Application for

Extension of Time To File a Return and/

or Pay U.S. Estate (and GenerationSkipping Transfer) Taxes.’’ The

application must contain a full recital of

the causes for the delay. It should be

filed with the Internal Revenue Service

office designated in the application’s

instructions (except as provided in

§ 301.6091–1(b) of this chapter for handcarried documents). The application

should, where possible, be filed

sufficiently early to permit the Internal

Revenue Service time to consider the

matter and reply before what otherwise

would be the due date of the return.

Failure to file the application before the

expiration of the time within which the

return otherwise must be filed may

indicate negligence and constitute

sufficient cause for denial of the

extension.

(b) Automatic extension—(1)

Application for extension. Executors

who are required to file Form 706,

‘‘United States Estate (and GenerationSkipping Transfer) Tax Return,’’ may

request an automatic 6-month extension

of time beyond the date prescribed in

section 6075(a) for filing the return by

submitting Form 4768, ‘‘Application for

Extension of Time To File a Return and/

or Pay U. S. Estate (and GenerationSkipping Transfer) Taxes.’’ An

automatic extension will be allowed if—

(i) The application is filed on or

before the date prescribed in section

6075(a) for filing the return;

(ii) The application is filed with the

Internal Revenue Service office

designated in the application’s

instructions (except as provided in

§ 301.6091–1(b) of this chapter for handcarried documents); and

(iii) The application includes an

estimate of the amount of estate and

generation-skipping transfer tax liability

with respect to the estate.

(2) Executors who are abroad. If an

executor who is abroad has received an

automatic 6-month extension, the

executor may request an additional

extension of time by following the

procedures in paragraph (a) of this

section.

(c) Filing the return. A return as

complete as possible must be filed

before the expiration of the extension

period. The return thus filed will be the

return required by section 6018(a), and

any tax shown on the return will be the

amount determined by the executor as

the tax referred to in section 6161(a)(2),

or the amount shown as the tax by the

taxpayer upon the taxpayer’s return

referred to in section 6211(a)(1)(A). The

return cannot be amended after the

expiration of the extension period

although supplemental information may

subsequently be filed that may result in

a finally determined tax different from

the amount shown as the tax on the

return.

(d) Payment of the tax. An extension

of time for filing a return does not

operate to extend the time for payment

of the tax. See § 20.6151–1 for the time

for payment of the tax, and §§ 20.6161–

1 and 20.6163–1 for extensions of time

for payment of the tax.

(e) Effective date. This section applies

to estates of decedents dying after

August 16, 1954, except for paragraph

(b) of this section which applies to

estate tax returns due after the date

these regulations are published as a

final regulation in the Federal Register.

Robert E. Wenzel,

Deputy Commissioner of Internal Revenue.

[FR Doc. 00–26942 Filed 10–19–00; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Parts 141 and 142

[WH–FRL–6888–8]

RIN 2040–AB75

National Primary Drinking Water

Regulations; Arsenic and Clarifications

to Compliance and New Source

Contaminants Monitoring

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Notice of data availability.

SUMMARY: The Environmental Protection

Agency (EPA) proposed regulations for

arsenic in drinking water on June 22,

2000 (65 FR 38888), and comments on

that action were due on September 20,

2000. Since that time, EPA has received

new risk information which the Agency

is considering during the development

of the final regulation. This document

summarizes the new risk information

received and analyzed by the Agency. In

addition, this document makes available

the cost curves used to develop the costs

published in the proposal. This

information does not change the overall

technical approach for the proposal.

EPA is requesting comments on EPA’s