54680 Federal Register / Vol. 70, No. 179 / Friday, September 16, 2005 / Proposed Rules 

3. Will not have a significant 

economic impact, positive or negative, 

on a substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

We prepared a regulatory evaluation 

of the estimated costs to comply with 

this proposed AD. See the ADDRESSES

section for a location to examine the 

regulatory evaluation. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Safety. 

The Proposed Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA proposes to amend 14 CFR part 

39 as follows: 

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. The FAA amends § 39.13 by adding 

the following new airworthiness 

directive (AD): 

Boeing: Docket No. FAA–2005–22426; 

Directorate Identifier 2005–NM–105–AD. 

Comments Due Date 

(a) The Federal Aviation Administration 

(FAA) must receive comments on this AD 

action by October 31, 2005. 

Affected ADs 

(b) Installing a large steel doubler at the 

lower forward corner of the fuselage cutout 

at main entry doors (MEDs) number 3 in 

accordance with AD 92–27–04, amendment 

39–8437, terminates the inspection 

requirements of this AD for that area only. 

Applicability 

(c) This AD applies to all Model 747–100, 

747–100B, 747–100B SUD, 747–200B, 747–

200C, 747–300, 747–400, 747–400D, and 

747SR series airplanes, certificated in any 

category. 

Unsafe Condition 

(d) This AD was prompted by reports of 

cracks in the skin and bearstrap at the upper 

aft corner and at the lower forward corner of 

the fuselage cutout at MEDs number 3. We 

are issuing this AD to detect and correct 

cracks in the skin, bearstrap, and small steel 

doubler (if installed), which could propagate 

and result in rapid decompression of the 

airplane. 

Compliance 

(e) You are responsible for having the 

actions required by this AD performed within 

the compliance times specified, unless the 

actions have already been done. 

Service Bulletin Reference 

(f) The term ‘‘service bulletin,’’ as used in 

this AD, means the Accomplishment 

Instructions of Boeing Alert Service Bulletin 

747–53A2512, Revision 1, dated August 11, 

2005. 

Inspection for Steel Doublers 

(g) Prior to the accumulation of 10,000 total 

flight cycles or within 1,000 flight cycles 

after the effective date of this AD, whichever 

occurs later: Do a general visual inspection 

of the lower forward and upper aft corners 

of the fuselage cutout at MEDs number 3 to 

determine whether a small, a large, or no 

steel doubler is installed, and do the 

applicable action in paragraphs (g)(1) or (g)(2) 

of this AD. Do all actions in accordance with 

the service bulletin. 

(1) If a large steel doubler is installed, or 

if no steel doubler is installed at the lower 

forward cutout, no further action is required 

by this AD for that cutout corner, except the 

requirements of paragraph (m) of this AD 

continue to apply. 

Note 1: Boeing Alert Service Bulletin 747–

53A2512 refers to Boeing Service Bulletin 

747–53–2218, Revision 4, dated November 9, 

1989, as an additional source of service 

information for inspecting airplanes that are 

determined by the inspection required by 

paragraph (g) of this AD to have no steel 

doubler (large or small) installed at the lower 

forward corner of the fuselage cutout at 

MEDs number 3. 

(2) For all doubler configurations except 

those specified in paragraph (g)(1) of this AD, 

do the actions in paragraph (h) of this AD at 

the applicable time in that paragraph. 

Inspections for Cracks, and Related 

Investigative and Corrective Actions 

(h) For the doubler configurations specified 

in paragraph (g)(2) of this AD (except as 

required by paragraph (i) of this AD), at the 

times specified in paragraph 1.E. 

‘‘Compliance’’ of the service bulletin: Do the 

applicable inspections for cracks in the skin 

and bearstrap at the upper aft corner and at 

the lower forward corner of the fuselage 

cutout at MEDs number 3, and do any related 

investigative actions and corrective actions 

before further flight by doing all the actions 

in accordance with the service bulletin. 

Repeat the inspections thereafter at the 

intervals specified in paragraph 1.E, 

‘‘Compliance’’ of the service bulletin. Where 

the service bulletin specifies to contact the 

manufacturer for instructions on how to 

repair certain conditions, do the repair using 

a method approved in accordance with the 

procedures specified in paragraph (n) of this 

AD. 

(i) Where the service bulletin specifies 

compliance times relative to the date of 

issuance of the service bulletin, this AD 

requires compliance relative to the effective 

date of this AD. 

Terminating Action 

(j) Installing a large steel doubler in 

accordance with the service bulletin 

terminates the repetitive inspection 

requirements of this AD for the corner of the 

fuselage cutout at MEDs number 3 at which 

the large steel doubler is installed. 

No Reporting Required 

(k) Although the service bulletin 

referenced in this AD specifies to submit 

certain information to the manufacturer, this 

AD does not include that a requirement. 

Actions Done in Accordance With Original 

Issue of Service Bulletin 

(l) Actions done before the effective date of 

this AD in accordance with Boeing Service 

Bulletin 747–53A2512, dated May 5, 2005, 

are acceptable for compliance with the 

requirements with the corresponding actions 

of this AD. 

Parts Installation 

(m) After the effective date of this AD, no 

person may install on any airplane a small 

steel doubler at the lower forward corner of 

the fuselage cutout at MEDs number 3, as 

described in Appendix A of the service 

bulletin. 

Note 2: Although AD 92–27–04, 

amendment 39–8437, has a terminating 

action of installing a small steel doubler in 

accordance with Boeing Service Bulletin 

747–53–2218, Revision 4, dated November 9, 

1989, that action is not allowed after the 

effective date of this AD. 

Alternative Methods of Compliance 

(AMOCs) 

(n)(1) The Manager, Seattle ACO, FAA, has 

the authority to approve AMOCs for this AD, 

if requested in accordance with the 

procedures found in 14 CFR 39.19. 

(2) An AMOC that provides an acceptable 

level of safety may be used for any repair 

required by this AD, if it is approved by an 

Authorized Representative for the Boeing 

Commercial Airplanes Delegation Option 

Authorization Organization who has been 

authorized by the Manager, Seattle ACO, to 

make those findings. For a repair method to 

be approved, the repair must meet the 

certification basis of the airplane, and the 

approval must specifically refer to this AD. 

Issued in Renton, Washington, on 

September 7, 2005. 

Kalene C. Yanamura, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. 05–18400 Filed 9–15–05; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 31 

[REG–104143–05] 

RIN 1545–BE32 

Application of the Federal Insurance 

Contributions Act to Payments Made 

for Certain Services; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to notice of proposed 

rulemaking. 

Federal Register / Vol. 70, No. 179 / Friday, September 16, 2005 / Proposed Rules 54681 

SUMMARY: This document corrects a 

notice of proposed rulemaking (REG104143–05) that was published in the 

Federal Register on Friday, August 26, 

2005 (70 FR 50228). The document 

contains regulations relating to 

payments made for service not in the 

course of the employer’s trade or 

business, for domestic service in a 

private home of the employer, for 

agricultural labor, and for service 

performed as a home worker within the 

meaning of section 3121(d)(3)(C) of the 

Internal Revenue Code. 

FOR FURTHER INFORMATION CONTACT: Paul 

Carlino, (202) 622–0047 (not a toll-free 

number). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

(REG–104143–05) that is the subject of 

this correction is under section 

3121(d)(3)(C) of the Internal Revenue 

Code. 

Need for Correction 

As published, REG–104143–05 

contains an error that may prove to be 

misleading and is in need of 

clarification. 

Correction of Publication 

Accordingly, the notice of proposed 

rulemaking (REG–104143–05), that was 

the subject of FR Doc. #05–16944, is 

corrected as follows: 

§ 31.3121(a)–2 [Corrected] 

On page 50231, column 2, 

§ 31.3121(a)–2, paragraph (d)(2), third 

line from the bottom of the paragraph, 

the language ‘‘paragraph (d)(2), see 

§ 31.3102–1 in’’ is corrected to read 

‘‘paragraph (d)(2), see § 31.3121(a)–2 

in‘‘. 

Cynthia Grigsby, 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel (Procedure and 

Administration). 

[FR Doc. 05–18468 Filed 9–15–05; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–150088–02] 

RIN 1545–BB96 

Miscellaneous Changes to Collection 

Due Process Procedures Relating to 

Notice and Opportunity for Hearing 

Upon Filing of Notice of Federal Tax 

Lien 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

and notice of public hearing. 

SUMMARY: This document contains 

proposed amendments to the 

regulations relating to a taxpayer’s right 

to a hearing under section 6320 of the 

Internal Revenue Code of 1986 after the 

filing of a notice of Federal tax lien 

(NFTL). The proposed regulations make 

certain clarifying changes in the way 

collection due process (CDP) hearings 

are held and specify the period during 

which a taxpayer may request an 

equivalent hearing. The proposed 

regulations affect taxpayers against 

whose property or rights to property the 

Internal Revenue Service (IRS) files a 

NFTL on or after January 19, 1999. This 

document also contains a notice of 

public hearing on these proposed 

regulations. 

DATES: Written and electronic comments 

must be received by December 15, 2005. 

Outlines of topics to be discussed at the 

public hearing scheduled for 10 a.m. on 

January 19, 2006 must be received by 

December 29, 2005. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–150088–02), room 

5203, Internal Revenue Service, PO Box 

7604, Ben Franklin Station, Washington, 

DC 20044. Submissions may be handdelivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC:PA:LPD:PR (REG–150088–02), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically, via the IRS Internet site 

at http://www.irs.gov/regs or via the 

Federal eRulemaking Portal at http:// 

www.regulations.gov (indicate IRS and 

REG–150088–02). The public hearing 

will be held in the IRS Auditorium, 

Internal Revenue Building (7th Floor), 

1111 Constitution Avenue, NW., 

Washington, DC. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the regulations, call 

Laurence K. Williams, 202–622–3600 

(not a toll-free number); concerning 

submissions and/or to be placed on the 

building access list to attend the 

hearing, call Robin Jones, 202–622–7180 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains proposed 

amendments to the Regulations on 

Procedure and Administration (26 CFR 

part 301) relating to the provision of 

notice under section 6320 of the Internal 

Revenue Code to taxpayers of a right to 

a CDP hearing (CDP Notice) after the IRS 

files a NFTL. Final regulations (TD 

8979) were published on January 18, 

2002 in the Federal Register (67 FR 

2558). The final regulations 

implemented certain changes made by 

section 3401 of the Internal Revenue 

Service Restructuring and Reform Act of 

1998 (Pub. L. 105–206, 112 Stat. 

685)(RRA 1998), including the addition 

of section 6320 to the Internal Revenue 

Code. The final regulations affected 

taxpayers against whose property or 

rights to property the IRS files a NFTL. 

Section 3401 of RRA 1998 also added 

section 6330 to the Internal Revenue 

Code. That statute provides for notice to 

taxpayers of a right to a hearing before 

or, in limited cases, after levy. A 

number of the provisions in section 

6330 concerning the conduct and 

judicial review of a CDP hearing are 

incorporated by reference in section 

6320. On January 18, 2002, final 

regulations (TD 8980) under section 

6330 were published in the Federal 

Register (67 FR 2549) along with the 

final regulations under section 6320. 

Explanation of Provisions 

A taxpayer is entitled to one CDP 

hearing with respect to the tax and tax 

period covered by a CDP Notice 

concerning a levy or a CDP Notice 

concerning the filing of a NFTL. The IRS 

Office of Appeals (Appeals) has 

conducted over 92,000 CDP hearings 

and more than 30,000 equivalent 

hearings since sections 6320 and 6330 

became effective for collection actions 

initiated on and after January 19, 1999. 

In general, the experience of the past 

six years with CDP hearings has 

demonstrated that there is a need for 

changes to allow Appeals to effectively 

and fairly handle the cases of taxpayers 

who raise issues of substance. Appeals 

has instituted many improvements in its 

processing of CDP cases and has 

conducted extensive training in an effort 

to provide careful, but timely, review of 

CDP cases, which currently are filed at 

a rate of approximately 2,450 per 

month. The proposed regulations, if 

adopted as final regulations, will