9186 Federal Register / Vol. 73, No. 34 / Wednesday, February 20, 2008 / Rules and Regulations 

FAA is amending Title 14, Code of 

Federal Regulations (14 CFR) part 71 to 

establish a 6-mile radius Class E5 

airspace at Rumford, ME. Designations 

for Class E airspace areas extending 

upward from 700 fee or more above the 

surface of the Earth are published in 

FAA Order 7400.9R, signed August 15, 

2007 effective September 15, 2007, 

which is incorporated by reference in 14 

CFR part 71.1. The Class E designations 

listed in this document will be 

published subsequently in the Order. 

Agency Findings 

The regulations adopted herein 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 various levels of 

government. Therefore, it is determined 

that this final rule does not have 

federalism implications under Executive 

Order 13132. 

The FAA had determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current, is non-controversial and 

unlikely to result in adverse or negative 

comments. It, therefore, (1) is not a 

‘‘significant rule’’ under Executive 

Order 12866; (2) is not a ‘‘significant 

rule’’ under DOT Regulatory Policies 

and Procedures (44 FR 11034; February 

26, 1979); and (3) does not warrant 

preparation of Regulatory Evaluation as 

the anticipated impact is so minimal. 

Since this is a routine matter that will 

only affect air traffic procedures and air 

navigation, it is certified that this rule, 

when promulgated, will not have a 

significant economic impact on a 

substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

The FAA’s authority to issue rules 

regarding aviation safety is found in 

Title 49 of the United States Code. 

Subtitle I, Section 106 describes the 

authority of the FAA Administrator. 

Subtitle VII, Aviation Programs, 

describes in more detail the scope of the 

agency’s authority. 

This rulemaking is promulgated 

under the authority described in 

Subtitle VII, part A, Subpart I, Section 

40103. Under that section, the FAA is 

charged with prescribing regulations to 

assign the use of airspace necessary to 

ensure the safety of aircraft and the 

efficient use of airspace. This regulation 

is within the scope of that authority as 

it establishes controlled airspace near 

the Rumford Community Hospital in 

Rumford, ME. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (Air). 

Adoption of the Amendment 

■ In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for part 71 

continues to read as follows: 

Authority: 49 U.S.C. 106(g); 40103, 40113, 

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–

1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of Federal Aviation 

Administration Order 7400.9R, Airspace 

Designations and Reporting Points, 

signed August 15, 2007, effective 

September 15, 2007, is amended as 

follows: 

Paragraph 6005 Class E Airspace Areas 

Extending Upward from 700 feet or More 

Above the Surface of the Earth. 

* * * * * 

ANE ME E5 Rumford, ME [New] 

Rumford Community Hospital 

(Lat. 44°33′05′′ N., long. 70°33′20′′ W.) 

Point in Space Coordinates 

(Lat. 44°32′37′′ N., long . 70°32′05′′ W.) 

That airspace extending upward from 700 

feet above the surface of the Earth within a 

6-mile radius of the Point in Space 

Coordinates (Lat. 44°32′37′′ N., long. 

70°32′05′′ W.) serving the Rumford 

Community Hospital. 

* * * * * 

Issued in College Park, Georgia, on January 

31, 2008. 

Barry A. Knight, 

Acting Manager, System Support Group, 

Eastern Service Center. 

[FR Doc. 08–718 Filed 2–19–08; 8:45 am] 

BILLING CODE 4910–13–M 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2008–0061; Airspace 

Docket No. 08–ANE–92] 

Establishment of Class E Airspace; 

Vinalhaven, ME 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Direct final rule, request for 

comments. 

SUMMARY: This action establishes Class 

E Airspace at Vinalhaven, ME to 

support a new Area Navigation (RNAV) 

Global Positioning System (GPS) Special 

Instrument Approach Procedure (IAP) 

that has been developed for medical 

flight operations into the Mary Talbot 

Memorial Airfield. This action enhances 

the safety and management of 

Instrument Flight Rule (IFR) operations 

by providing that required controlled 

airspace to protect for this approach 

around Vinalhaven, ME. 

DATES: Effective 0901 UTC, June 5, 

2008. The Director of the Federal 

Register approves this incorporation by 

reference action under title 1, Code of 

Federal Regulations, part 51, subject to 

the annual revision of FAA Order 

7400.9 and publication of conforming 

amendments. Comments for inclusion 

in the Rules Docket must be received on 

or before April 7, 2008. 

ADDRESSES: Send comments on this rule 

to: U.S. Department of Transportation, 

Docket Operations, West Building, 

Ground Floor, Room W12–140, 1200 

New Jersey Ave., SE., Washington, DC 

20590–0001; Telephone: 1–800–647–

5527; Fax: 202–493–2251. You must 

identify the Docket Number FAA–2008–

0061; Airspace Docket No. 08–ANE–92, 

at the beginning of your comments. You 

may also submit and review received 

comments through the Internet at 

http://www.regulations.gov. 

You may review the public docket 

containing the rule, any comments 

received, and any final disposition in 

person in the Dockets Office (see 

ADDRESSES section for address and 

phone number) between 9 a.m. and 

5 p.m., Monday through Friday, except 

Federal Holidays. 

An informal docket may also be 

examined during normal business hours 

at the office of the Eastern Service 

Center, Federal Aviation 

Administration, Room 210, 1701 

Columbia Avenue, College Park, Georgia 

30337. 

FOR FURTHER INFORMATION CONTACT: 

Melinda Giddens, System Support 

Group, Eastern Service Center, Federal 

Aviation Administration, P.O. Box 

20636, Atlanta, Georgia 30320; 

telephone (404) 305–5610. 

SUPPLEMENTARY INFORMATION: 

The Direct Final Rule Procedure 

The FAA anticipates that this 

regulation will not result in adverse or 

negative comments, and, therefore, 

issues it as a direct final rule. The FAA 

has determined that this rule only 

involves an established body of 

technical regulations for which frequent 

and routine amendments are necessary 


sroberts on PROD1PC70 with RULES
Federal Register / Vol. 73, No. 34 / Wednesday, February 20, 2008 / Rules and Regulations 9187 

to keep them operationally current. 

Unless a written or negative comment or 

a written notice of intent to submit an 

adverse or negative comment is received 

within the comment period, the 

regulation will become effective on the 

date specified above. After the close of 

the comment period, the FAA will 

publish a comment in the Federal 

Register indicating that no adverse or 

negative comments were received and 

confirming the effective date. If the FAA 

receives, within the comment period, an 

adverse or negative comment, or written 

notice of intent to submit such a 

comment, a document withdrawing the 

direct final rule will be published in the 

Federal Register and a notice of 

proposed rulemaking may be published 

with a new comment period. 

Comments Invited 

Although this action is in the form of 

a direct final rule, and was not preceded 

by a notice of proposed rulemaking, 

interested persons are invited to 

comment on this rule by submitting 

such written data, views, or arguments 

as they may desire. An electronic copy 

of this document may be downloaded 

from and comments may be submitted 

and reviewed at http://www.regulations. 

gov. Recently published rulemaking 

documents can also be accessed through 

the FAA’s Web page at http:// 

www.faa.gov. or the Federal Register’s 

Web page at http://www.gpoaccess.gov/ 

fr/index.html. Communications should 

identify both docket numbers and be 

submitted in triplicate to the address 

specified under the caption ADDRESSES

above or through the website. All 

communications received on or before 

the closing date for comments will be 

considered, and this rule may be 

amended or withdrawn in light of the 

comments received. 

Comments are specifically invited on 

the overall regulatory, economic, 

environmental, and energy aspects of 

the rule that might suggest a need to 

modify the rule. Factual information 

that supports the commenter’s ideas and 

suggestions is extremely helpful in 

evaluating the effectiveness of this 

action and determining whether 

additional rulemaking action would be 

needed. All comments submitted will be 

available, both before and after the 

closing date for comments, in the Rules 

Docket for examination by interested 

persons. Those wishing the FAA to 

acknowledge receipt of their comments 

submitted in response to this rule must 

submit a self-addressed, stamped 

postcard on which the following 

statement is made: ‘‘Comments to 

Docket No. FAA–2008–0061; Airspace 

Docket No. 08–ANE–92.’’ The postcard 

will be date stamped and returned to the 

commenter. 

The Rule 

This amendment to Title 14, Code of 

Federal Regulations (14 CFR) part 71 

establishes Class E airspace at 

Vinalhaven, ME providing the 

controlled airspace required to support 

the new Copter Area Navigation (RNAV) 

Global Positioning System (GPS) 233 

Point in Space (PinS) approach 

developed for the Mary Talbot Memorial 

Airfield. In today’s environment where 

speed of treatment for medical injuries 

is imperative, landing sites have been 

developed for helicopter medical 

Lifeguard flights or Lifeflights; this is 

one of those sites. Controlled airspace 

extending upward from 700 feet Above 

Ground Level (AGL) is required for 

Instrument Flight Rules (IFR) operations 

and to encompass all Instrument 

Approach Procedures (IAPs) to the 

extent practical, therefore, the FAA is 

amending Title 14, Code of Federal 

Regulations (14 CFR) part 71 to establish 

a 6-mile radius Class E5 airspace at 

Vinalhaven, ME. Designations for Class 

E airspace areas extending upward from 

700 feet or more above the surface of the 

Earth are published in FAA Order 

7400.9R, signed August 15, 2007 

effective September 15, 2007, which is 

incorporated by reference in 14 CFR 

part 71.1. The Class E designations 

listed in this document will be 

published subsequently in the Order. 

Agency Findings 

The regulations adopted herein 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 various levels of 

government. Therefore, it is determined 

that this final rule does not have 

federalism implications under Executive 

Order 13132. 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current, is non-controversial and 

unlikely to result in adverse or negative 

comments. It, therefore, (1) is not a 

‘‘significant regulatory action’’ under 

Executive Order 12866; (2) is not a 

‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and (3) 

does not warrant preparation of a 

Regulatory Evaluation as the anticipated 

impact is so minimal. Since this is a 

routine matter that will only affect air 

traffic procedures and air navigation, it 

is certified that this rule, when 

promulgated, will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

The FAA’s authority to issue rules 

regarding aviation safety is found in 

Title 49 of the United States Code. 

Subtitle I, Section 106 described the 

authority of the FAA Administrator. 

Subtitle VII, Aviation Programs, 

describes is more detail the scope of the 

agency’s authority. 

This rulemaking is promulgated 

under the authority described in 

Subtitle VII, Part A, Subpart I, Section 

40103. Under that section, the FAA is 

charged with prescribing regulations to 

assign the use of airspace necessary to 

ensure the safety of aircraft and the 

efficient use of airspace. This regulation 

is within the scope of that authority as 

it establishes controlled airspace near 

the Mary Talbot Memorial Airfield in 

Vinalhaven, ME. 

Lists of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (Air). 

Adoption of the Amendment 

■ In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for part 71 

continues to read as follows: 

Authority: 49 U.S.C. 106(g); 40103, 40113, 

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–

1963 Comp., p. 389. 

71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of Federal Aviation 

Administration Order 7400.9R, Airspace 

Designations and Reporting Points, 

signed August 15, 2007, effective 

September 15, 2007, is amended as 

follows: 

Paragraph 6005 Class E Airspace Areas 

Extending Upward from 700 feet or More 

Above the Surface of the Earth. 

* * * * * 

ANE ME E5 Vinalhaven, ME [New] 

Mary Talbot Memorial Airfield 

(Lat. 44°04′25′′ N., long. 68°49′08′′ W.) 

Point in Space Coordinates 

(Lat. 44°04′54′′ N., long. 68°48′39′′ W.) 

That airspace extending upward from 700 

feet above the surface of the Earth within a 

6-mile radius of the Point in Space 

Coordinates (Lat. 44°04′54′′ N., long. 

68°48′39′′ W.) serving the Mary Talbot 

Memorial Airfield. 

* * * * * 


sroberts on PROD1PC70 with RULES
9188 Federal Register / Vol. 73, No. 34 / Wednesday, February 20, 2008 / Rules and Regulations 

Issued in College Park, Georgia, on January 

31, 2008. 

Barry A. Knight, 

Acting Manager, System Support Group, 

Eastern Service Center. 

[FR Doc. 08–719 Filed 2–19–08; 8:45 am] 

BILLING CODE 4910–13–M 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[TD 9380] 

RIN1545–BC45 

Substitute for Return 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations and removal of 

temporary regulations. 

SUMMARY: This document contains final 

regulations relating to returns prepared 

or signed by the Commissioner or other 

Internal Revenue Officers or employees 

under section 6020 of the Internal 

Revenue Code. These final regulations 

provide guidance for preparing a 

substitute for return under section 

6020(b). Absent the existence of a return 

under section 6020(b), the addition to 

tax under section 6651(a)(2) does not 

apply to a nonfiler. These final 

regulations affect any person who fails 

to file a required return. 

DATES: Effective Date: These regulations 

are effective on February 20, 2008. 

Applicability Date: For dates of 

applicability, see § 301.6020–1(d). 

FOR FURTHER INFORMATION CONTACT: 

Alicia E. Goldstein at (202) 622–3630 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains final 

regulations relating to substitutes for 

returns. These final regulations reflect 

amendments to 26 CFR part 301 under 

section 6020 of the Internal Revenue 

Code. Section 301.6020–1 of the 

Procedure and Administration 

Regulations provides for the preparation 

or execution of returns by authorized 

Internal Revenue Officers or employees. 

Section 1301(a) of the Taxpayer Bill of 

Rights Act of 1996, Public Law 104–168 

(110 Stat. 1452), amended section 6651 

to add subsection (g)(2), which provides 

that, for returns due after July 30, 1996 

(determined without regard to 

extensions), a return made under 

section 6020(b) shall be treated as a 

return filed by the taxpayer for purposes 

of determining the amount of the 

additions to tax under section 6651(a)(2) 

and (a)(3). Absent the existence of a 

return under section 6020(b), the 

addition to tax under section 6651(a)(2) 

does not apply to a nonfiler. 

In Cabirac v. Commissioner, 120 T.C. 

163 (2003), aff’d in an unpublished 

opinion, No. 03–3157 (3rd Cir. Feb. 10, 

2004), and Spurlock v. Commissioner, 

T.C. Memo. 2003–124, the Tax Court 

found that the Service did not establish 

that it had prepared and signed a return 

in accordance with section 6020(b). In 

Spurlock, the Tax Court held that a 

return for section 6020(b) purposes must 

be subscribed, contain sufficient 

information from which to compute the 

taxpayer’s tax liability, and the return 

and any attachments must ‘‘purport to 

be a return.’’ Spurlock, T.C.Memo. 

2003–124 at 27. These decisions 

prompted the IRS and the Treasury 

Department to revise its rules for the 

preparation or execution of returns by 

authorized Internal Revenue Officer or 

employees. Temporary regulations and a 

notice of proposed rulemaking (Reg–

131739–03) were published in the 

Federal Register on July 18, 2005 [70 FR 

41165]. 

The IRS and the Treasury Department 

received written public comments 

responding to the proposed regulations. 

After consideration of the comments 

received, the proposed regulations are 

adopted as revised by this Treasury 

decision. These final regulations 

generally retain the provisions of the 

proposed regulations with one minor 

change as explained in more detail in 

the preamble. 

Explanation of Provisions and 

Summary of Comments 

The regulations provide that a 

document (or set of documents) signed 

by an authorized Internal Revenue 

Officer or employee is a return under 

section 6020(b) if the document (or set 

of documents) identifies the taxpayer by 

name and taxpayer identification 

number, contains sufficient information 

from which to compute the taxpayer’s 

tax liability, and the document (or set of 

documents) purports to be a return 

under section 6020(b). A Form 13496, 

‘‘IRC Section 6020(b) Certification,’’ or 

any other form that an authorized 

Internal Revenue Officer or employee 

signs and uses to identify a document 

(or set of documents) containing the 

information set forth in this preamble as 

a section 6020(b) return, and the 

documents identified, constitute a valid 

section 6020(b) return. 

Further, because the Service prepares 

and signs section 6020(b) returns both 

by hand and through automated means, 

these regulations provide that a name or 

title of an Internal Revenue Officer or 

employee appearing upon a return made 

in accordance with section 6020(b) is 

sufficient as a subscription by that 

officer or employee to adopt the 

document as a return for the taxpayer 

without regard to whether the name or 

title is handwritten, stamped, typed, 

printed or otherwise mechanically 

affixed to the document. The document 

or set of documents and subscription 

may be in written or electronic form. 

These final regulations do not alter 

the method for the preparation of 

returns under section 6020(a) as 

provided in TD 6498. Under section 

6020(a), if the taxpayer consents to 

disclose necessary information, the 

Service may prepare a return on behalf 

of a taxpayer, and if the taxpayer signs 

the return, the Service will receive it as 

the taxpayer’s return. 

The proposed regulations generated 

numerous comments. For the most part, 

the comments were variations of ten 

different form letters. The commentators 

took issue with the regulation because 

the signature on the certification was 

not signed under oath, and therefore not 

signed under a penalty of perjury; 

because a ‘‘set of documents’’ could 

substitute for a return instead of the 

form that would have been used by the 

taxpayer; and because the IRS was 

making the decision of who should file 

a tax return. 

After considering these comments, the 

IRS and the Treasury Department have 

concluded that they provide no basis for 

adopting changes in the final 

regulations. In particular, the argument 

that the IRS should not be able to decide 

who should file a tax return is without 

merit. The requirement to file a tax 

return is not voluntary and is clearly set 

forth in sections 6011(a) and 6012(a). 

There has been one minor change to 

the text of the temporary regulations. 

The temporary regulation provided that 

any return made in accordance with 

paragraph (b)(1) of this section and 

signed by the Commissioner or other 

authorized Internal Revenue Officer or 

employee shall be prima facie good and 

sufficient for all legal purposes. In 2005, 

new language was added to the 

Bankruptcy Code at 11 U.S.C. 523(a) 

that specifically provided that a section 

6020(b) return is not a return for 

dischargeability purposes. Therefore, 

the portion of the temporary regulation 

that stated that the return was sufficient 

for all legal purposes is no longer 

correct. The language in the regulation 

has been changed to state that a section 

6020(b) return is sufficient for all legal 

purposes ‘‘except insofar as any Federal 

statute expressly provides otherwise.’’


sroberts on PROD1PC70 with RULES