Federal Register / Vol. 75, No. 58 / Friday, March 26, 2010 / Proposed Rules 14545 

attributable to the work performed by 

the individual relative to the total 

amount of income, deductions, or losses 

required to be correctly reported on the 

tax return or claim for refund of tax; and 

the amount of tax or credit attributable 

to the work performed by the individual 

relative to the total tax liability required 

to be correctly reported on the tax return 

or claim for refund of tax. A tax return 

preparer does not include an individual 

who is not otherwise a tax return 

preparer as that term is defined in 

§ 301.7701–15(b)(2), or who is an 

individual described in § 301.7701– 

15(f). The provisions of this paragraph 

(g) are illustrated by the following 

examples: 

Example 1. Employee A, an individual 

employed by Tax Return Preparer B, assists 

Tax Return Preparer B in answering 

telephone calls, making copies, inputting 

client tax information gathered by B into the 

data fields of tax preparation software on a 

computer, and using the computer to file 

electronic returns of tax prepared by B. 

Although Employee A must exercise 

judgment regarding which data fields in the 

tax preparation software to use, A does not 

exercise any discretion or independent 

judgment as to the clients’ underlying tax 

positions. Employee A, therefore, merely 

provides clerical assistance or incidental 

services and is not a tax return preparer 

required to apply for a PTIN or other 

identifying number as the Internal Revenue 

Service may prescribe in forms, instructions, 

or other appropriate guidance. 

Example 2. The facts are the same as in 

Example 1, except that Employee A also 

interviews B’s clients and obtains from them 

information needed for the preparation of tax 

returns. Employee A determines the amount 

and character of entries on the returns and 

whether the information provided is 

sufficient for purposes of preparing the 

returns. For at least some of B’s clients, A 

obtains information and makes 

determinations that constitute all or 

substantially all of the tax return. Employee 

A is a tax return preparer required to apply 

for a PTIN or other identifying number as the 

Internal Revenue Service may prescribe in 

forms, instructions, or other appropriate 

guidance. Employee A is a tax return 

preparer even if Employee A relies on tax 

preparation software to prepare the return. 

Example 3. C is an employee of a firm that 

prepares tax returns and claims for refund of 

tax for compensation. C is responsible for 

preparing a Form 1040, ‘‘U.S. Individual 

Income Tax Return,’’ for a client. C obtains 

the information necessary for completing the 

return during a meeting with the client, and 

makes determinations with respect to the 

proper application of the tax laws to the 

information in order to determine the client’s 

tax liability. C completes the tax return and 

sends the completed return to employee D, 

who reviews the return for accuracy before 

signing it. Both C and D are tax return 

preparers required to apply for a PTIN or 

other identifying number as the Internal 

Revenue Service may prescribe in forms, 

instructions, or other appropriate guidance. 

Example 4. E is an employee at a firm 

which prepares tax returns and claims for 

refund of tax for compensation. The firm is 

engaged by a corporation to prepare its 

Federal income tax return on Form 1120, 

‘‘U.S. Corporation Income Tax Return.’’ 

Among the documentation that the 

corporation provides to E in connection with 

the preparation of the tax return is 

documentation relating to the corporation’s 

potential eligibility to claim a recently 

enacted tax credit for the taxable year. In 

preparing the return, and specifically for 

purposes of the new tax credit, E (with the 

corporation’s consent) obtains advice from F, 

a subject matter expert on this and similar 

credits. F advises E as to the corporation’s 

entitlement to the credit and provides his 

calculation of the amount of the credit. Based 

on this advice from F, E prepares the 

corporation’s Form 1120 claiming the tax 

credit in the amount recommended by F. The 

additional credit is one of many tax credits 

and deductions claimed on the tax return, 

and determining the credit amount does not 

constitute preparation of all or substantially 

all of the corporation’s tax return under this 

paragraph (g). F will not be considered to 

have prepared all or substantially all of the 

corporation’s tax return, and F is not a tax 

return preparer required to apply for a PTIN 

or other identifying number as the Internal 

Revenue Service may prescribe in forms, 

instructions, or other appropriate guidance. 

The analysis is the same whether or not the 

tax credit is a substantial portion of the 

return under § 301.7701–15 of this chapter, 

and whether or not F is in the same firm with 

E. E is a tax return preparer required to apply 

for a PTIN or other identifying number as the 

Internal Revenue Service may prescribe in 

forms, instructions, or other appropriate 

guidance. 

(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)(2) of this section is 

effective for returns and claims for 

refund filed after the date that final 

regulations are published in the Federal 

Register. Paragraphs (d) through (h) of 

this section are effective after the date 

that final regulations are published in 

the Federal Register. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2010–6867 Filed 3–24–10; 11:15 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R09–OAR–2009–0958; FRL–9131–3] 

Revisions to the California State 

Implementation Plan 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to approve 

revisions to the San Joaquin Valley 

Unified Air Pollution Control District 

(SJVUAPCD) portion of the California 

State Implementation Plan (SIP). These 

revisions concern volatile organic 

compound (VOC) emissions from 

refinery vacuum producing systems and 

process unit turnaround. We are 

approving local rules that regulate these 

emission sources under the Clean Air 

Act as amended in 1990 (CAA or the 

Act). We are taking comments on this 

proposal and plan to follow with a final 

action. 

DATES: Any comments must arrive by 

April 26, 2010. 

ADDRESSES: Submit comments, 

identified by docket number [EPA–R09– 

OAR–2009–0958], by one of the 

following methods: 

1. Federal eRulemaking Portal: 

http://www.regulations.gov. Follow the 

on-line instructions. 

2. E-mail: steckel.andrew@epa.gov. 

3. Mail or deliver: Andrew Steckel 

(Air–4), U.S. Environmental Protection 

Agency Region IX, 75 Hawthorne Street, 

San Francisco, CA 94105–3901. 

Instructions: All comments will be 

included in the public docket without 

change and may be made available 

online at http://www.regulations.gov, 

including any personal information 

provided, unless the comment includes 

Confidential Business Information (CBI) 

or other information whose disclosure is 

restricted by statute. Information that 

you consider CBI or otherwise protected 

should be clearly identified as such and 

should not be submitted through 

http://www.regulations.gov or e-mail. 

Http://www.regulations.gov is an 

‘‘anonymous access’’ system, and EPA 

will not know your identity or contact 

information unless you provide it in the 

body of your comment. If you send email directly to EPA, your e-mail 

address will be automatically captured 

and included as part of the public 

comment. 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. 


emcdonald on DSK2BSOYB1PROD with PROPOSALS
14546 Federal Register / Vol. 75, No. 58 / Friday, March 26, 2010 / Proposed Rules 

Docket: The index to the docket for 

this action is available electronically at 

http://www.regulations.gov and in hard 

copy at EPA Region IX, 75 Hawthorne 

Street, San Francisco, California. While 

all documents in the docket are listed in 

the index, some information may be 

publicly available only at the hard copy 

location (e.g., copyrighted material), and 

some may not be publicly available in 

either location (e.g., CBI). To inspect the 

hard copy materials, please schedule an 

appointment during normal business 

hours with the contact listed in the FOR

FURTHER INFORMATION CONTACT section. 

FOR FURTHER INFORMATION CONTACT: 

Joanne Wells, EPA Region IX, (415) 

947–4118, wells.joanne@epa.gov. 

SUPPLEMENTARY INFORMATION: 

Throughout this document, ‘‘we,’’ ‘‘us’’ 

and ‘‘our’’ refer to EPA. 

Table of Contents 

I. The State’s Submittal 

A. What Rules did the State Submit? 

B. Are There Other Versions of These 

Rules? 

C. What Is the Purpose of the Submitted 

Rule Revisions? 

II. EPA’s Evaluation and Action 

A. How is EPA Evaluating the Rules? 

B. Do the Rules Meet the Evaluation 

Criteria? 

C. EPA Recommendations to Further 

Improve the Rules 

D. Public Comment and Final Action 

III. Statutory and Executive Order Reviews 

I. The State’s Submittal 

A. What rules did the State submit? 

Table 1 lists the rules addressed by 

this proposal with the dates that they 

were amended by the local air agency 

and submitted by the California Air 

Resources Board (CARB). 

TABLE 1—SUBMITTED RULES

District Rule No. Rule title Amended Submitted 

SJVUAPCD ....... 4453 Refinery Vacuum Producing Devices or Systems ....................................... 12/17/92 08/24/07 

SJVUAPCD ....... 4454 Refinery Process Unit Turnaround ............................................................... 12/17/92 08/24/07 

On September 17, 2007, EPA 

determined that the submittal for San 

Joaquin Valley Unified Air Pollution 

Control District Rules 4453 and 4454 

met the completeness criteria in 40 CFR 

part 51 Appendix V, which must be met 

before formal EPA review. 

B. Are there other versions of these 

rules? 

SIP versions of submitted SJVUAPCD 

rules are old rules from three of the 

eight counties that now comprise 

SJVUAPCD: These SIP-approved rules 

are described below: 

Precursor SIP rules for submitted 

SJVUAPCD Rule 4453: 

• Kern County Rule 414.2, Refinery 

Process Vacuum Producing Devices or 

Systems (approved on August 21, 1981, 

46 FR 42459). 

• Kings County Rule 414.2, Refinery 

Vacuum Producing Devices or Systems 

(approved on May 7, 1982, 47 FR 

19696). 

• San Joaquin County Rule 413.2, 

Refinery Vacuum Producing Devices 

(approved on May 7, 1982, 47 FR 

19696). 

Precursor SIP rules for submitted 

SJVUAPCD Rule 4454: 

• Kern County Rule 414.3, Refinery 

Process Unit Turnaround (approved on 

August 21, 1981, 46 FR 42459). 

• Kings County Rule 414.3, Refinery 

Process Unit Turnaround (approved on 

May 7, 1982, 47 FR 19696). 

• San Joaquin County Rule 413.3, 

Refinery Process Unit Turnaround 

(approved on May 7, 1982, 47 FR 

19696). 

C. What is the purpose of the submitted 

rules and rule revisions? 

VOCs help produce ground-level 

ozone and smog, which harm human 

health and the environment. Section 

110(a) of the CAA requires states to 

submit regulations that control VOC 

emissions. These rules were developed 

as part of the local agency’s program to 

control VOCs. 

The purposes of amendments to Rules 

4453 and 4454 are as follows: 

• 4453: The rule requires reducing 

VOC emissions from refinery vacuum 

producing devices by covering hot wells 

and collecting vapors for recycle to 

refinery gas or incineration. The format 

is improved, the rule is renumbered, the 

rule purpose and applicability are 

added, and a 90% VOC control 

efficiency requirement is added. 

• 4454: The rule requires reducing 

VOC emissions from a refinery process 

unit turnaround by collecting vapors for 

recycle to refinery gas, incineration, or 

flaring. The format is improved, the rule 

is renumbered, and the rule purpose 

and applicability are added. 

EPA’s technical support document 

(TSD) has more information about these 

rules. 

II. EPA’s Evaluation and Action 

A. How is EPA evaluating the rules? 

Generally, SIP rules must be 

enforceable (see section 110(a) of the 

Act), must require Reasonably Available 

Control Technology (RACT) for each 

category of sources covered by a Control 

Techniques Guidelines (CTG) document 

as well as each major source in 

nonattainment areas (see sections 

182(a)(2) and (b)(2)), and must not relax 

existing requirements (see sections 

110(l) and 193). The SJVUAPCD 

regulates an ozone nonattainment area 

(see 40 CFR part 81), so these rules must 

fulfill RACT. 

Guidance and policy documents that 

we use to evaluate enforceability and 

RACT requirements consistently 

include the following: 

1. Portions of the proposed post-1987 

ozone and carbon monoxide policy that 

concern RACT, 52 FR 45044 (November 

24, 1987). 

2. Requirements for Preparation, 

Adoption, and Submittal of 

Implementation Plans, U.S. EPA, 40 

CFR part 51. 

3. Addendum to the General Preamble 

for the Implementation of Title I of the 

Clean Air Act Amendments of 1990, 59 

FR 41998 (August 16, 1994). 

4. Issues Relating to VOC Regulation 

Cutpoints, Deficiencies, and Deviations, 

EPA (May 25, 1988). [The Bluebook] 

5. Guidance Document for Correcting 

Common VOC & Other Rule 

Deficiencies, EPA Region 9 (August 21, 

2001). [The Little Bluebook] 

6. Control of Refinery Vacuum 

Producing Systems, Wastewater 

Separators, and Process Unit 

Turnarounds, EPA–450/2–77–025 

(October 1977). 

7. 2007 Ozone Plan, San Joaquin 

Valley Unified Air Pollution Control 

District (April 30, 2007).http:// 

www.arb.ca.gov/planning/sip/2007sip/ 

sjv8hr/sjvozone.htm. 

8. RACT Demonstration for Ozone 

SIP, San Joaquin Valley Unified Air 

Pollution Control District (April 16, 

2009). 

B. Do the rules meet the evaluation 

criteria? 

We believe these rules are consistent 

with the relevant policy and guidance 

regarding enforceability, RACT, and SIP 

relaxations. The TSD has more 

information on our evaluation. 


emcdonald on DSK2BSOYB1PROD with PROPOSALS
Federal Register / Vol. 75, No. 58 / Friday, March 26, 2010 / Proposed Rules 14547 

C. EPA Recommendations To Further 

Improve the Rules 

The TSD describes additional rule 

revisions that we recommend for the 

next time the local agency modifies the 

rules. 

D. Public Comment and Final Action 

Because EPA believes the submitted 

rules fulfill all relevant requirements, 

we are proposing to fully approve them 

as described in section 110(k)(3) of the 

Act. We will accept comments from the 

public on this proposal for the next 30 

days. Unless we receive convincing new 

information during the comment period, 

we intend to publish a final approval 

action that will incorporate these rules 

into the federally enforceable SIP. 

III. Statutory and Executive Order 

Reviews 

Under the Clean Air Act, the 

Administrator is required to approve a 

SIP submission that complies with the 

provisions of the Act and applicable 

Federal regulations. 42 U.S.C. 7410(k); 

40 CFR 52.02(a). Thus, in reviewing SIP 

submissions, EPA’s role is to approve 

State choices, provided that they meet 

the criteria of the Clean Air Act. 

Accordingly, this action merely 

approves State law as meeting Federal 

requirements and does not impose 

additional requirements beyond those 

imposed by State law. For that reason, 

this action: 

• Is not a ‘‘significant regulatory 

action’’ subject to review by the Office 

of Management and Budget under 

Executive Order 12866 (58 FR 51735, 

October 4, 1993); 

• Does not impose an information 

collection burden under the provisions 

of the Paperwork Reduction Act (44 

U.S.C. 3501 et seq.); 

• Is certified as not having a 

significant economic impact on a 

substantial number of small entities 

under the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.); 

• Does not contain any unfunded 

mandate or significantly or uniquely 

affect small governments, as described 

in the Unfunded Mandates Reform Act 

of 1995 (Pub. L. 104–4); 

• Does not have Federalism 

implications as specified in Executive 

Order 13132 (64 FR 43255, August 10, 

1999); 

• Is not an economically significant 

regulatory action based on health or 

safety risks subject to Executive Order 

13045 (62 FR 19885, April 23, 1997); 

• Is not a significant regulatory action 

subject to Executive Order 13211 (66 FR 

28355, May 22, 2001); 

• Is not subject to requirements of 

Section 12(d) of the National 

Technology Transfer and Advancement 

Act of 1995 (15 U.S.C. 272 note) because 

application of those requirements would 

be inconsistent with the Clean Air Act; 

and 

• Does not provide EPA with the 

discretionary authority to address, as 

appropriate, disproportionate human 

health or environmental effects, using 

practicable and legally permissible 

methods, under Executive Order 12898 

(59 FR 7629, February 16, 1994). 

In addition, this rule does not have 

tribal implications as specified by 

Executive Order 13175 (65 FR 67249, 

November 9, 2000), because the SIP is 

not approved to apply in Indian country 

located in the State, and EPA notes that 

it will not impose substantial direct 

costs on tribal governments or preempt 

tribal law. 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Intergovernmental 

relations, Ozone, Reporting and 

recordkeeping requirements, Volatile 

organic compounds. 

Authority: 42 U.S.C. 7401 et seq. 

Dated: March 8, 2010. 

Jared Blumenfeld, 

Regional Administrator, Region IX. 

[FR Doc. 2010–6804 Filed 3–25–10; 8:45 am] 

BILLING CODE 6560–50–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

48 CFR Chapter 14 

RIN 1076–AE95 

Tribal Consultation on Draft Buy Indian 

Act Regulations 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice of tribal consultation 

meetings. 

SUMMARY: Indian Affairs will conduct 

consultation meetings with Indian tribes 

to obtain oral and written comments 

concerning draft regulations to 

implement the Buy Indian Act. See the 

SUPPLEMENTARY INFORMATION section of 

this notice for details. 

DATES: The tribal consultation meetings 

will take place on Monday, April 26, 

2010; Wednesday, April 28, 2010; and 

Friday, April 30, 2010. 

FOR FURTHER INFORMATION CONTACT: 

Kathy Daum, Director, Indian Affairs, 

Office of Acquisition and Property 

Management (OAPM), 2051 Mercator 

Drive, Reston, VA 20191; Telephone: 

(703) 390–6460; Fax: (703) 390–6582; Email: kathy.daum@bia.gov. 

SUPPLEMENTARY INFORMATION: 

I. Background 

Indian Affairs is developing a rule to 

guide implementation of the Buy Indian 

Act, 25 U.S.C. 47, which provides 

authority to set aside procurement 

contracts for qualified Indian-owned 

businesses. The rule will supplement 

the Federal Acquisition Regulation 

(FAR) and the Department of the 

Interior Acquisition Regulations (DIAR). 

Indian Affairs is developing the rule to 

describe uniform administrative 

procedures that Indian Affairs will use 

in all of its locations to encourage 

procurement relationships with eligible 

Indian economic enterprises in the 

execution of the Buy Indian Act. The 

draft rule being developed includes 

revisions to address the input received 

as a result of earlier publications in the 

Federal Register soliciting comment 

and consultation hearings in Indian 

Country. Indian Affairs reviewed all 

comments received to date, addressed 

them in succeeding draft versions, and 

incorporated them into the current draft 

version of the rule, where applicable. A 

consultation booklet containing the 

current draft version of the rule will be 

distributed to federally recognized 

Indian tribes and BIA regional and 

agency offices and will be available at 

the meetings. 

II. Meeting Details 

Tribal consultation meetings will be 

held at the following dates and 

locations: 

Date Time Location 

Monday, April 26, 2010 ................ 9 a.m.–5 p.m .......... Holiday Inn Portland Airport, 8439 NE Columbia Blvd., Portland, OR 97220, (503) 

914–5251. 

Wednesday, April 28, 2010 ......... 9 a.m.–5 p.m .......... Holiday Inn Rushmore Plaza 505, North Fifth Street, Rapid City, SD 57701, (605) 

348–8000. 

Friday, April 30, 2010 .................. 9 a.m.–5 p.m ......... Tulsa Marriott Southern Hills, 1902 East 71st, Tulsa, OK 74136, (918) 493–7000. 


emcdonald on DSK2BSOYB1PROD with PROPOSALS