9190 Federal Register / Vol. 73, No. 34 / Wednesday, February 20, 2008 / Rules and Regulations 

reportable income and failed to file a return. 

The Service, again through its automated 

systems, generates a Letter 2566, ‘‘30 Day 

Proposed Assessment (SFR–01) 910 SC/CG.’’

This letter contains C’s name, TIN, and has 

sufficient information to compute C’s tax 

liability. Contemporaneous with the creation 

of the Letter 2566, the Service, through its 

automated system, electronically creates and 

stores a certification stating that the 

electronic data contained as part of C’s 

account constitutes a valid return under 

section 6020(b) as of that date. Further, the 

electronic data includes the signature of the 

Service employee authorized to sign the 

section 6020(b) return upon its creation. 

Although the signature is stored 

electronically, it can appear as a printed 

name when the Service requests a paper copy 

of the certification. The electronically created 

information, signature, and certification is a 

return under section 6020(b). The Service 

will treat that return as the return filed by the 

taxpayer in determining the amount of the 

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

respect to C’s 2003 taxable year. Likewise, 

the Service will determine the amount of any 

addition to tax under section 6651(a)(3), 

which arises only after notice and demand 

for payment, by treating the section 6020(b) 

return as the return filed by the taxpayer. 

Example 4. Corporation M, a quarterly 

taxpayer, fails to file a Form 941, 

‘‘Employer’s Quarterly Federal Tax Return,’’

for the second quarter of 2004. Q, a Service 

employee authorized to sign returns under 

section 6020(b), prepares a Form 941 by 

hand, stating Corporation M’s name, address, 

and TIN. Q completes the Form 941 by 

entering line item amounts, including the tax 

due, and then signs the document. The Form 

941 that Q prepared and signed constitutes 

a section 6020(b) return because the Form 

941 purports to be a return under section 

6020(b), the form contains M’s name and 

TIN, and it includes sufficient information to 

compute M’s tax liability for the second 

quarter of 2004. 

(c) Cross references—(1) For 

provisions that a return executed by the 

Commissioner or other authorized 

Internal Revenue Officer or employee 

will not start the running of the period 

of limitations on assessment and 

collection, see section 6501(b)(3) and 

§ 301.6501(b)-1(e). 

(2) For determining the period of 

limitations on collection after 

assessment of a liability on a return 

executed by the Commissioner or other 

authorized Internal Revenue Officer or 

employee, see section 6502 and 

§ 301.6502–1. 

(3) For additions to the tax and 

additional amounts for failure to file 

returns, see section 6651 and 

§ 301.6651–1, and section 6652 and 

§ 301.6652–1, respectively. 

(4) For additions to the tax for failure 

to pay tax, see section 6651 and 

§ 301.6651–1. 

(5) For criminal penalties for willful 

failure to make returns, see sections 

7201, 7202 and 7203. 

(6) For criminal penalties for willfully 

making false or fraudulent returns, see 

sections 7206 and 7207. 

(7) For civil penalties for filing 

frivolous income tax returns, see section 

6702. 

(8) For authority to examine books 

and witnesses, see section 7602 and 

§ 301.7602–1. 

(d) Effective/Applicability date. This 

section is applicable on February 20, 

2008. 

Linda E. Stiff, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: February 5, 2008. 

Eric Solomon, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. E8–3100 Filed 2–19–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[USCG–2008–0046] 

Drawbridge Operation Regulations; 

Taunton River, Fall River and 

Somerset, MA 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

SUMMARY: The Commander, First Coast 

Guard District, has issued a temporary 

deviation from the regulation governing 

the operation of the old Brightman 

Street bascule bridge across the Taunton 

River at mile 1.8, between Fall River 

and Somerset, Massachusetts. Under 

this temporary deviation, in effect from 

6 a.m. on February 16, 2008 through 5 

p.m. on March 2, 2008, the bridge shall 

open on signal after a one-hour advance 

notice is given by calling (508) 672–

5111, or VHF channel 13 and 16. This 

deviation is necessary to facilitate 

scheduled bridge maintenance. 

DATES: This deviation is effective from 

6 a.m. on February 16, 2008 through 5 

p.m. on March 2, 2008. 

ADDRESSES: Materials referred to in this 

document are available for inspection or 

copying at the First Coast Guard 

District, Bridge Branch Office, 408 

Atlantic Avenue, Boston, Massachusetts 

02110, between 7 a.m. and 3 p.m., 

Monday through Friday, except Federal 

holidays. The telephone number is (617) 

223–8364. The First Coast Guard 

District Bridge Branch Office maintains 

the public docket for this temporary 

deviation. 

FOR FURTHER INFORMATION CONTACT: John 

McDonald, Project Officer, First Coast 

Guard District, at (617) 223–8364. 

SUPPLEMENTARY INFORMATION: The old 

Brightman Street bascule bridge, across 

the Taunton River at mile 1.8, between 

Fall River and Somerset, Massachusetts, 

has a vertical clearance in the closed 

position of 27 feet at mean high water 

and 31 feet at mean low water. The 

existing drawbridge operation 

regulations are listed at 33 CFR 

1117.619. 

The owner of the bridge, 

Massachusetts Highway Department 

(MHD), requested a temporary deviation 

to facilitate scheduled bridge 

maintenance and structural repairs to 

the sidewalks at the old Brightman 

Street bascule bridge. 

Under this temporary deviation, in 

effect from 6 a.m. on February 16, 2008 

through 5 p.m. on March 2, 2008, the 

old Brightman Street bascule bridge 

shall open on signal after at least a onehour advance notice is given by calling 

(508) 672–5111 or VHF channel 13 and 

16. 

This work was scheduled during the 

time of year when the bridge seldom 

opens. The recreational boat marinas 

were contacted and have no objection to 

the one-hour advance notice. 

An 18′ × 43′ construction work barge 

may be located in the channel during 

the prosecution of this bridge 

maintenance. The work barge will move 

upon request by calling the bridge 

tender either on the land line (508) 672–

5111 or on VHF channel 13 and 16. 

In accordance with 33 CFR 117.35(e), 

the bridge must return to its regular 

operating schedule immediately at the 

end of the designated time period. This 

deviation from the operating regulations 

is authorized under 33 CFR 117.35. 

Should the bridge maintenance 

authorized by this temporary deviation 

be completed before the end of the 

effective period published in this notice, 

the Coast Guard will rescind the 

remainder of this temporary deviation, 

and the bridge shall be returned to its 

normal operating schedule. Notice of 

the above action shall be provided to the 

public in the Local Notice to Mariners 

and the Federal Register, where 

practicable. 

Dated: February 12, 2008. 

Gary Kassof, 

Bridge Program Manager, First Coast Guard 

District. 

[FR Doc. 08–781 Filed 2–15–08; 11:47 am] 

BILLING CODE 4910–15–M 


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