This section of the FEDERAL REGISTER

contains notices to the public of the proposed

issuance of rules and regulations. The

purpose of these notices is to give interested

persons an opportunity to participate in the

rule making prior to the adoption of the final

rules.

Proposed Rules Federal Register

39270 

Vol. 73, No. 132 

Wednesday, July 9, 2008 

PEACE CORPS 

22 CFR Part 304 

RIN 0420–AA23 

Claims Against the Government Under 

the Federal Tort Claims Act 

AGENCY: Peace Corps. 

ACTION: Proposed rule. 

SUMMARY: The Peace Corps proposes to 

revise its regulation concerning claims 

filed under the Federal Tort Claims Act, 

to make the regulation internally 

consistent with another provision 

stating that the Chief Financial Officer 

has authority to approve claims for 

amounts under $5000. 

DATES: Comments must be received by 

August 8, 2008. 

ADDRESSES: You may submit comments 

by e-mail to sglasow@peacecorps.gov. 

Include RIN 0420–AA23 in the subject 

line of the message. You may also 

submit comments by mail to Suzanne 

Glasow, Office of the General Counsel, 

Peace Corps, Suite 8200, 1111 20th 

Street, NW., Washington, DC 20526. 

Contact Suzanne Glasow for copies of 

comments. 

FOR FURTHER INFORMATION CONTACT: 

Suzanne Glasow, Associate General 

Counsel, 202–692–2150, 

sglasow@peacecorps.gov. 

SUPPLEMENTARY INFORMATION: On March 

16, 2007, Peace Corps revised section 22 

CFR § 304.7 to provide that the Chief 

Financial Officer ‘‘has the authority to 

adjust, determine, compromise, and 

settle claims for less than $5,000.’’ This 

proposed revision would rectify an 

omission in § 304.10, which does not 

currently refer to the Chief Financial 

Officer’s authority for deciding claims 

worth less than $5,000. 

On April 22, 2008, the Peace Corps 

published a direct final rule that revised 

part 304.10. The Peace Corps received 

one comment within the comment 

period. As a result, the Peace Corps is 

republishing this revision to the 

regulation as a proposed rule. 

Section-by-Section Analysis 

Section 304.10 

Subpart (b) is amended to reflect the 

fact that the Chief Financial Officer will 

make final determinations for claims 

worth less than $5,000. 

Executive Order 12866 

This regulation has been determined 

to be non-significant within the 

meaning of Executive Order 12866. 

Regulatory Flexibility Act of 1980 (5 

U.S.C. 605(b)) 

This regulatory action will not have a 

significant adverse impact on a 

substantial number of small entities. 

Unfunded Mandates Act of 1995 (Sec. 

202, Pub. L. 104–4) 

This regulatory action does not 

contain a Federal mandate that will 

result in the expenditure by state, local, 

and tribal governments, in aggregate, or 

by the private sector of $100 million or 

more in any one year. 

Paperwork Reduction Act of 1995 (44 

U.S.C., Chapter 35) 

This regulatory action will not impose 

any additional reporting or 

recordkeeping requirements under the 

Paperwork Reduction Act. 

Federalism (Executive Order 13132) 

This regulatory action does not have 

Federalism implications, as set forth in 

Executive Order 13132. It will not have 

substantial direct effects on the States, 

on the relationship between the national 

government and the States, or on the 

distribution of power and 

responsibilities among the various 

levels of government. 

List of Subjects in 22 CFR Part 304 

Claims. 

Accordingly, Peace Corps proposes to 

amend 22 CFR part 304 as follows: 

PART 304—CLAIMS AGAINST THE 

GOVERNMENT UNDER THE FEDERAL 

TORT CLAIMS ACT 

1. The authority citation for part 304 

continues to read as follows: 

Authority: 28 U.S.C. 2672; 22 U.S.C. 

2503(b); E.O. 12137, as amended. 

2. Amend § 304.10 to revise paragraph 

(b) to read as follows: 

§ 304.10 Review of claim. 

* * * * * 

(b) After legal review and 

recommendation by the General 

Counsel, the Director of the Peace Corps 

will make a written determination on 

the claim, unless the claim is worth less 

than $5,000, in which case the Chief 

Financial Officer will make the written 

determination. 

Dated: July 1, 2008. 

Tyler Posey, 

General Counsel. 

[FR Doc. E8–15583 Filed 7–8–08; 8:45 am] 

BILLING CODE 6015–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–146895–05] 

RIN 1545–BF05 

Election to Expense Certain Refineries 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations and notice of public hearing. 

SUMMARY: In the Rules and Regulations 

section of this issue of the Federal 

Register, the IRS is issuing temporary 

regulations relating to the election to 

expense qualified refinery property 

under section 179C of the Internal 

Revenue Code (Code) and affects 

taxpayers who own refineries located in 

the United States. The temporary 

regulations reflect changes to the law by 

the Energy Policy Act of 2005. The text 

of those regulations also serves as the 

text of these proposed regulations. This 

document also provides notice of a 

public hearing. 

DATES: Written or electronic comments 

must be received by September 8, 2008. 

Outlines of the topics to be discussed at 

the public hearing scheduled for 

Thursday, November 20, 2008, at 10 

a.m. must be received by Tuesday, 

October 14, 2008. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–146895–05), 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–146895–05), 


jlentini on PROD1PC65 with PROPOSALS
Federal Register / Vol. 73, No. 132 / Wednesday, July 9, 2008 / Proposed Rules 39271 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC 20224. Alternatively, 

taxpayers may submit electronic 

comments via the Federal eRulemaking 

Portal at www.regulations.gov (IRS–

REG–146895–05). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Philip Tiegerman at (202) 622–3110; 

concerning submissions of comments, 

hearing, and/or to be placed on the 

building access list to attend the 

hearing, Oluwafunmilayo Taylor at 

(202) 622–7180 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Paperwork Reduction Act 

The collections of information 

contained in this notice of proposed 

rulemaking have 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 

collections 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, 

SE:W:CAR:MP:T:T:SP, Washington, DC 

20224. Comments on the collection of 

information should be received by 

September 8, 2008. 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; 

How the quality, utility, and clarity of 

the information to be collected may be 

enhanced; 

How the burden of complying with 

the proposed collections 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 § 1.179C–

1T(d)(2), § 1.179C–1T(d)(3), § 1.179C–

1T(e)(2), and § 1.179C–1T(f). The 

collections of information in § 1.179C–

1T(d)(2) and § 1.179C–1T(f) are required 

in order for a taxpayer to make and 

support an election under section 

179C(a) to expense 50 percent of the 

cost of qualified refinery property. The 

collection of information in § 1.179C–

1T(d)(3) is required in order for the 

taxpayer to revoke an election under 

section 179C(a). The collection of 

information in § 1.179C–1T(e)(2) is 

required in order for a taxpayer that is 

an organization described in section 

1381 that has made an election under 

section 179C(a) to allocate all or a 

portion of this expense to its owners 

that are organizations described in 

section 1381. The collection of 

information is mandatory. The likely 

recordkeepers are owners of certain 

existing refineries. 

Estimated total annual recordkeeping 

burden: 120 hours. 

The estimated annual burden per 

recordkeeper varies depending on 

individual circumstances, with an 

estimated average of 10 hours. 

Estimated number of recordkeepers: 

12. 

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 return information 

are confidential, as required by 26 

U.S.C. 6103. 

Background and Explanation of 

Provision 

The temporary regulations in the 

Rules and Regulations section of this 

issue of the Federal Register amend the 

Income Tax Regulations (26 CFR part 1) 

relating to section 179C. The temporary 

regulations define ‘‘qualified refinery 

property’’ and assist the taxpayer in 

identifying those costs that may be 

expensed pursuant to this provision. 

The text of those regulations also serves 

as the text of these proposed 

regulations. The preamble to the 

temporary regulations explains the 

amendments. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. The 

collections of information in § 1.179–1T 

(d)(2), (e)(2) and (f) are required by 

section 179C(b), (g) and (h), 

respectively, and, therefore, are not 

imposed by these regulations. 

Accordingly, they are not subject to the 

Regulatory Flexibility Act. Only the 

collection of information in § 1.179–

1T(d)(3), regarding the revocation of an 

election under section 179C(a), is 

imposed by these regulations. It is 

hereby certified that the collection of 

information contained in § 1.179–

1T(d)(3) of the regulations will not have 

a significant economic impact on a 

substantial number of small entities. 

This certification is based upon the fact 

that although most of the 12 taxpayers 

who potentially could or would make 

an election under section 179C(a) will 

be small entities, it is expected that few, 

if any, of those 12 taxpayers once having 

made the election will choose to revoke 

it. Therefore, the collection of 

information will not affect a substantial 

number of small entities. The 

information required to revoke an 

election under section 179C(a) consists 

entirely of a portion of the information 

required to make the election. 

Consequently, the economic burden for 

those taxpayers who choose to revoke 

the election is minimal in nature and 

the regulations do not impose any 

burden in addition to the burden 

associated with making the election. 

Therefore, a Regulatory Flexibility 

Analysis under the Regulatory 

Flexibility Act (5 U.S.C. chapter 6) is 

not required. Pursuant to section 7805(f) 

of the Code, this regulation has been 

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 the proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written comments (a signed original and 

eight (8) copies) or electronic comments 

that are submitted timely to the IRS. The 

IRS and Treasury Department 

specifically request comments on the 

clarity of the proposed rule and how it 

may be made easier to understand. All 

comments will be available for public 

inspection and copying. 

A public hearing has been scheduled 

for Thursday, November 20, 2008, 

beginning at 10 a.m. in the IRS 

Auditorium, Internal Revenue Building, 

1111 Constitution Avenue, NW., 

Washington, DC. Due to building 

security procedures, visitors must enter 

at the Constitution Avenue entrance. In 

addition, all visitors must present photo 

identification to enter the building. 

Because of access restrictions, visitors 

will not be admitted beyond the 

Constitution Avenue entrance area more 

than 30 minutes before the hearing 

starts. For information about having 

your name placed on the building 


jlentini on PROD1PC65 with PROPOSALS
39272 Federal Register / Vol. 73, No. 132 / Wednesday, July 9, 2008 / Proposed Rules 

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 who wish 

to present oral comments at the hearing 

must submit written comments or 

electronic comments by October 7, 2008 

and an outline of the topics to be 

discussed and the time to be devoted to 

each topic (signed original and eight (8) 

copies) by Tuesday, October 14, 2008. 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 

regulations is Philip Tiegerman of the 

Office of the Associate Chief Counsel 

(Passthroughs and Special Industries). 

However, other personnel from the IRS 

and Treasury Department participated 

in their development. 

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 is amended by adding an entry 

in numerical order to read as follows: 

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

Section 1.179C also issued under 26 U.S.C. 

179C. * * * 

Par. 2. Section 1.179C–1 is added to 

read as follows: 

§ 1.179C–1 Election to expense certain 

refineries. 

[The text of proposed § 1.79C–1 is the 

same as the text of § 1.179C–1T (a) 

through (g) published elsewhere in this 

issue of the Federal Register]. 

Linda E. Stiff, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 08–1424 Filed 7–3–08; 3:33 pm] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE INTERIOR 

National Park Service 

36 CFR Part 2 

Fish and Wildlife Service 

50 CFR Part 27 

RIN 1024–AD70 

General Regulations for Areas 

Administered by the National Park 

Service and the Fish and Wildlife 

Service 

AGENCIES: Fish and Wildlife Service and 

National Park Service, Interior. 

ACTION: Notice of re-opening of 

comment period. 

SUMMARY: The Department of the 

Interior, through the National Park 

Service and the Fish and Wildlife 

Service, announces the re-opening of 

the comment period on the proposed 

rule concerning the possession and 

transportation of firearms in national 

park areas and national wildlife refuges. 

The proposed rule was published in the 

Federal Register on April 30, 2008 (73 

FR 23388). 

DATES: We must receive your comments 

by August 8, 2008. 

ADDRESSES: You may submit comments, 

by any of the following methods: 

—Federal rulemaking portal: http:// 

www.regulations.gov. Follow the 

instructions for submitting comments. 

—Mail: Public Comments Processing, 

Attn: 1024–AD70; Division of Policy 

and Directives Management; U.S. Fish 

and Wildlife Service; 4401 N. Fairfax 

Drive, Suite 222; Arlington, VA 

22203. 

—Hand-deliver: 4401 North Fairfax 

Drive, Suite 222, Arlington, VA 

22203. 

FOR FURTHER INFORMATION CONTACT: 

Mark Lawyer, (202) 208–3181, 

Mark_Lawyer@ios.doi.gov. 

SUPPLEMENTARY INFORMATION: 

Background 

The comment period on our proposed 

rule governing firearms on lands 

managed by the National Park Service 

(NPS) and Fish and Wildlife Service 

(FWS) closed on June 30, 2008. The 

Department of Interior has received a 

number of written requests to extend the 

public comment period for this 

proposed rule. We have given 

consideration to these requests and 

believe it is appropriate to provide an 

additional 30 day period for comment 

on the proposed regulation. We are 

therefore re-opening the comment 

period for an additional 30 days. 

Public Comments 

If you have already commented on the 

rule you do not have to resend your 

comment. We will consider it when we 

prepare the final rule. We will also 

consider any comments received 

between the close of the comment 

period on June 30 and the re-opening of 

this comment period. 

Before including your address, phone 

number, e-mail address, or other 

personal identifying information in your 

comment, be advised that your entire 

comment—including your personal 

identifying information—may be made 

publicly available at any time. While 

you can ask us in your comment to 

withhold from public review your 

personal identifying information, we 

cannot guarantee that we will be able to 

do so. 

Dated: July 3, 2008. 

Lyle Laverty, 

Assistant Secretary of the Interior for Fish 

and Wildlife and Parks. 

[FR Doc. E8–15614 Filed 7–8–08; 8:45 am] 

BILLING CODE 4312–52–P 

POSTAL SERVICE 

39 CFR Part 111 

Treatment of Undeliverable Books and 

Sound Recordings 

AGENCY: Postal ServiceTM. 

ACTION: Proposed rule. 

SUMMARY: The Postal Service is 

proposing to revise the mailing 

standards for the treatment of books and 

sound recordings that are found loose in 

the mail or undeliverable as addressed. 

The revision would eliminate confusion 

and simplify procedures. 

DATES: Written comments must be 

received on or before August 8, 2008. 

ADDRESSES: Mail or deliver written 

comments to the Manager, Mailing 

Standards, U.S. Postal Service, 475 

L’Enfant Plaza, SW., Room 3436, 

Washington, DC 20260–3436. You may 

inspect and photocopy all written 

comments at USPS Headquarters 

Library, 475 L’Enfant Plaza, SW., 11th 

Floor N, Washington, DC, between 9 

a.m. and 4 p.m., Monday through 

Friday. Do not submit comments via fax 

or e-mail. 

FOR FURTHER INFORMATION CONTACT: Bert 

Olsen at 202–268–7276. 

SUPPLEMENTARY INFORMATION: 

Mailing Standards of the United 

States Postal Service, Domestic Mail 


jlentini on PROD1PC65 with PROPOSALS