Federal Register / Vol. 65, No. 231 / Thursday, November 30, 2000 / Proposed Rules 71277

the Service publishes this rule in final

form in the Federal Register.

(b) Should the district counsel’s office

determine that an alien requesting

repapering is statutorily eligible and

that his or her request warrants a

favorable exercise of discretion, the

Service will file a motion to terminate

the deportation proceeding with the

Immigration Court, or with the Board if

the proceeding is pending with the

Board. Upon the filing of such a motion,

the immigration judge or the Board shall

terminate the deportation proceeding,

except as provided in paragraph (c) of

this section.

(c) The immigration judge (or the

Board, if the proceeding is pending

before the Board) shall deny a motion to

terminate the deportation proceeding for

repapering if the alien is granted relief

from deportation.

(d) In any deportation proceeding that

was administratively closed because the

alien was determined to be eligible to

apply for repapering, the alien shall

apply for repapering in accordance with

paragraph (a) of this section. If upon

review the Service determines that the

alien is eligible for repapering, the

Service shall prepare and serve a Notice

to Appear on the alien and file the

Notice to Appear with the Immigration

Court. The previous deportation

proceeding before the Immigration

Court or the Board shall be terminated

as a matter of law on the date the

Service files the Notice to Appear with

the Immigration Court.

(e) Once a deportation proceeding is

terminated, the Service shall

expeditiously initiate removal

proceedings against the alien. No

determination or action in the

terminated deportation proceeding shall

be binding in the removal proceeding.

Dated: November 15, 2000.

Janet Reno,

Attorney General.

[FR Doc. 00–30051 Filed 11–29–00; 8:45 am]

BILLING CODE 4410–10–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG–107279–00]

RIN 1545–AY18

Rules Relating to General Definition of

Dependent

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains

proposed regulations that amend the

definition of ‘‘authorized placement

agency’’ for purposes of determining

whether a child placed for legal

adoption in a taxpayer’s home is a

dependent of the taxpayer. A taxpayer

who has a child placed for legal

adoption in his or her home by an

authorized placement agency will be

affected by these regulations.

DATES: Written or electronically

generated comments and requests for a

public hearing must be received by

February 28, 2001.

ADDRESSES: Send submissions to:

CC:M&SP:RU (REG–107279–00), room

5226, Internal Revenue Service, POB

7604, Ben Franklin Station, Washington,

DC 20044. Submissions may be hand

delivered Monday through Friday

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

to: CC:M&SP:RU (REG–107279–00),

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/tax_regs/

regslist.html. The IRS will publish the

time and date of any public hearing in

the Federal Register.

FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, Elizabeth

Kaye, (202) 622–4910; concerning

submissions of comments and requests

for a public hearing, Guy Traynor, (202)

622–7180 (not toll-free calls).

SUPPLEMENTARY INFORMATION:

Background and Explanation of

Provisions

This document contains proposed

amendments to § 1.152–2(c)(2) of the

Income Tax Regulations (26 CFR part 1)

relating to the general definition of a

dependent.

On October 12, 1999, the IRS

published final regulations under

section 6109 regarding IRS adoption

taxpayer identification numbers (TD

8839, 64 FR 51241). Those regulations

provided, in part, that in order for an

adoption taxpayer identification number

(ATIN) to be assigned, a child must be

placed for adoption by an ‘‘authorized

placement agency’’, as defined in

§ 1.152–2(c)(2). Commentators

expressed concern that because of this

requirement, ATINs are not available in

the case of independent adoptions as

defined by state law. In general,

independent adoptions take two forms.

In one type, the biological parent(s) uses

an attorney or other intermediary to

place the child with the adoptive

parents. In other independent

adoptions, no intermediary is necessary

because the adoptive parents and the

biological parent(s) know one another.

The proposed regulations amend the

definition of authorized placement

agency to provide that an ‘‘authorized

placement agency’’ is not limited to

governmental and private organizations

authorized by state law to place

children for legal adoption, but also

includes biological parents and other

persons authorized by state law to place

children for legal adoption.

These regulations are proposed to

apply for taxable years beginning after

December 31, 2000. Taxpayers may rely

on these proposed regulations for

guidance pending the issuance of the

final regulations. If, and to the extent,

future guidance is more restrictive than

the guidance in the proposed

regulations, the future guidance will be

applied without retroactive effect.

Special Analyses

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

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, and because these

regulations do not impose on small

entities a collection of information

requirement, 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 Requests for a Public

Hearing

Before these proposed regulations are

adopted as final regulations,

consideration will be given to any

written and electronic comments that

are submitted timely to the IRS. The IRS

and Treasury specifically request

comments on the clarity of the proposed

regulations and how it can be made

easier to understand. All comments will

be available for public inspection and

copying. A public hearing will be

scheduled if requested by any person

who timely submits comments. If a

public hearing is scheduled, notice of

the date, time, and place for the public

hearing will be published in the Federal

Register.

71278 Federal Register / Vol. 65, No. 231 / Thursday, November 30, 2000 / Proposed Rules

Drafting Information

The principal author of these

proposed regulations is Elizabeth Kaye,

Office of Assistant Chief Counsel

(Income Tax and Accounting). However,

other personnel from the IRS and the

Treasury Department participated in the

development of the regulations.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and

recordkeeping requirements.

Proposed Amendments to the

Regulations

Accordingly, 26 CFR part 1 is

proposed to be amended as follows:

PART 1—INCOME TAXES

Paragraph 1. The authority citation

for part 1 continues to read in part as

follows:

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

Par. 2. Section 1.152–2 is amended by

revising paragraph (c)(2) to read as

follows:

§ 1.152–2 Rules relating to general

definition of dependent.

* * * * *

(c) * * *

(2) For any taxable year beginning

after December 31, 2000, a child who is

a member of an individual’s household

will be treated as a child of that

individual by blood if the child was

placed with the individual by an

authorized placement agency for legal

adoption pursuant to a formal

application filed by the individual with

the agency. For purposes of this

paragraph (c)(2), an authorized

placement agency is any agency that is

authorized by a State, the District of

Columbia, a possession of the United

States, a foreign country, or a political

subdivision of any of the foregoing to

place children for adoption. An

authorized placement agency also

includes biological parents and other

persons authorized by state law to place

children for legal adoption.

* * * * *

Robert E. Wenzel,

Deputy Commissioner of Internal Revenue.

[FR Doc. 00–30228 Filed 11–29–00; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[Region II Docket No. NJ42–1–214, FRL–

6910–1]

Approval and Promulgation of

Implementation Plans; New Jersey;

Nitrogen Oxides Budget and

Allowance Trading Program

AGENCY: Environmental Protection

Agency.

ACTION: Proposed rule.

SUMMARY: The Environmental Protection

Agency (EPA) is proposing to approve a

State Implementation Plan (SIP)

revision submitted by the State of New

Jersey. This SIP revision responds to the

EPA’s regulation entitled, ‘‘Finding of

Significant Contribution and

Rulemaking for Certain States in the

Ozone Transport Assessment Group

Region for Purposes of Reducing

Regional Transport of Ozone,’’

otherwise known as the ‘‘ NOX SIP

Call.’’ The SIP revision includes a

narrative and a regulation that establish

a statewide nitrogen oxides (NOX)

budget and a NOX allowance trading

program that begins in 2003 for large

electricity generating and industrial

sources. The intended effect of this SIP

revision is to reduce emissions of NOX

in order to help attain the national

ambient air quality standard for ozone.

EPA is proposing this action pursuant to

section 110 of the Clean Air Act.

DATES: EPA must receive written

comments on or before January 2, 2001.

ADDRESSES: All comments should be

addressed to: Raymond Werner, Chief,

Air Programs Branch, Environmental

Protection Agency, Region II Office, 290

Broadway, 25th Floor, New York, New

York 10007–1866.

Copies of the State submittal and

other information are available at the

following addresses for inspection

during normal business hours:

Environmental Protection Agency,

Region II Office, Air Programs Branch,

290 Broadway, 25th Floor, New York,

New York 10007–1866.

New Jersey Department of

Environmental Protection, Office of

Air Quality Management, Bureau of

Air Pollution Control, 401 East State

Street, CN027, Trenton, New Jersey

08625.

FOR FURTHER INFORMATION CONTACT: Ted

Gardella at (212) 637–3892 for general

questions, Rick Ruvo at (212) 637–4014

for specific questions on the Trading

Program, or Demian Ellis at (212) 637–

3713 for specific questions on the

Budget Demonstration; Air Programs

Branch, Environmental Protection

Agency, 290 Broadway, 25th Floor, New

York, New York 10007–1866.

SUPPLEMENTARY INFORMATION:

Overview

The Environmental Protection Agency

(EPA) is proposing to approve the New

Jersey State Department of

Environmental Protection’s (New

Jersey’s) NOX SIP Call State

Implementation Plan (SIP) revision. The

following table of contents describes the

format for this SUPPLEMENTARY

INFORMATION section:

I. EPA’s Action

A. What action is EPA proposing today?

B. Why is EPA proposing this action?

C. What are the NOX SIP Call general

requirements?

D. What is the NOX Budget and Allowance

Trading Program?

E. What guidance did EPA use to evaluate

New Jersey’s program?

F. What is the result of EPA’s evaluation

of New Jersey’s program?

II. New Jersey’s NOX Budget Program

A. What is New Jersey’s NOX Budget

Demonstration?

B. What is New Jersey’s NOX Budget

Trading Program?

C. What is the Compliance Supplement

Pool?

D. How does New Jersey’s program protect

the environment?

E. How will New Jersey and EPA enforce

the program?

F. When did New Jersey propose and adopt

the program?

G. When did New Jersey submit the SIP

revision to EPA and what did it include?

H. What other significant items relate to

New Jersey’s program?

I. Impact of D.C. Circuit Court remand on

New Jersey’s NOX SIP Call submittal.

J. What is the relationship of today’s

proposal to EPA’s findings under the

section 126 rule?

III. Proposed Action

IV. Administrative Requirements

I. EPA’s Action

A. What Action Is EPA Proposing

Today?

EPA proposes approval of revisions to

New Jersey’s ground level ozone SIP

which New Jersey submitted on

December 10, 1999 and July 31, 2000.

These SIP revisions include an amended

regulation, N.J.A.C. 7:27–31 (subchapter

31), ‘‘NOX Budget Program,’’ dated July

31, 2000, and a narrative entitled, ‘‘State

Implementation Plan (SIP) Revision for

the Attainment and Maintenance of the

Ozone and Carbon Monoxide National

Ambient Air Quality Standards-Meeting

the Requirements of the Regional NOX

Cap Program and Transportation

Conformity Budgets Related to the

Attainment of the Ozone and Carbon