8298 Federal Register / Vol. 60, No. 30 / Tuesday, February 14, 1995 / Rules and Regulations

Federal Aviation Regulations (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. App. 1354(a), 1421

and 1423; 49 U.S.C. 106(g); and 14 CFR

11.89.

§ 39.13 [Amended]

2. Section 39.13 is amended by

adding the following new airworthiness

directive:

95–02–09 British Aerospace (Commercial

Aircraft), Limited: Amendment 39–9128.

Docket 93–NM–217–AD.

Applicability: Model ATP airplanes

equipped with Ferranti Transformer Rectifier

Unit TR202A (Pt. No. 84/59100) or TR202B

(Pt. No. 84/60040), certificated in any

category.

Note 1: This AD applies to each airplane

identified in the preceding applicability

provision, regardless of whether it has been

modified, altered, or repaired in the area

subject to the requirements of this AD. For

airplanes that have been modified, altered, or

repaired so that the performance of the

requirements of this AD is affected, the

owner/operator must use the authority

provided in paragraph (b) to request approval

from the FAA. This approval may address

either no action, if the current configuration

eliminates the unsafe condition; or different

actions necessary to address the unsafe

condition described in this AD. Such a

request should include an assessment of the

effect of the changed configuration on the

unsafe condition addressed by this AD. In no

case does the presence of any modification,

alteration, or repair remove any airplane from

the applicability of this AD.

Compliance: Required as indicated, unless

accomplished previously.

To prevent loss of essential electrical

power required to continue safe flight of the

airplane, accomplish the following:

(a) Within 225 hours time-in-service after

the effective date of this AD, and thereafter

at intervals not to exceed 625 hours time-inservice, accomplish paragraphs (a)(1), (a)(2),

(a)(3), and (a)(4) of this AD.

(1) Perform a visual inspection of the DC

connections to detect any damage or

overheating, in accordance with Ferranti

Service Bulletin 24–20–171, dated September

1993. If any damage or overheating is found,

prior to further flight, repair in accordance

with a method approved by Manager,

Standardization Branch, ANM–113, FAA,

Transport Airplane Directorate.

(2) Perform a torque loading inspection of

each DC connection to ensure that torque

loads are within the limits specified in

Ferranti Service Bulletin 24–20–171, dated

September 1993; and, during this inspection,

ensure that each terminal stud is secure in its

mounting by visually observing that the stud

does not rotate; in accordance with Ferranti

Service Bulletin 24–20–171, dated September

1993.

(3) Perform a visual inspection of the

cooling fan blades to detect any damage due

to overheating, in accordance with Ferranti

Service Bulletin 24–20–172, dated September

1993. If any damage is found, prior to further

flight, replace the fan blade with a

serviceable part in accordance with the

airplane maintenance manual.

(4) Perform a functional test of the

operation of the cooling fan by energizing the

relay and confirming that cooling air exits

from the grill on top of the unit, in

accordance with Ferranti Service Bulletin

24–20–172, dated September 1993. Prior to

further flight, repair or replace any

malfunctioning or damaged cooling fan or

cooling fan relay, in accordance with the

airplane maintenance manual.

(b) An alternative method of compliance or

adjustment of the compliance time that

provides an acceptable level of safety may be

used if approved by the Manager,

Standardization Branch, ANM–113, FAA,

Transport Airplane Directorate. Operators

shall submit their requests through an

appropriate FAA Principal Maintenance

Inspector, who may add comments and then

send it to the Manager, Standardization

Branch, ANM–113.

Note 2: Information concerning the

existence of approved alternative methods of

compliance with this AD, if any, may be

obtained from the Standardization Branch,

ANM–113.

(c) Special flight permits may be issued in

accordance with sections 21.197 and 21.199

of the Federal Aviation Regulations (14 CFR

21.197 and 21.199) to operate the airplane to

a location where the requirements of this AD

can be accomplished.

(d) The inspections and test shall be done

in accordance with Ferranti Service Bulletin

24–20–171, dated September 1993; and

Ferranti Service Bulletin 24–20–172, dated

September 1993. This incorporation by

reference was approved by the Director of the

Federal Register in accordance with 5 U.S.C.

552(a) and 1 CFR part 51. Copies may be

obtained from Jetstream Aircraft, Inc., P.O.

Box 16029, Dulles International Airport,

Washington, DC 20041–6029. Copies may be

inspected at the FAA, Transport Airplane

Directorate, 1601 Lind Avenue, SW., Renton,

Washington; or at the Office of the Federal

Register, 800 North Capitol Street, NW., suite

700, Washington, DC.

(e) This amendment becomes effective on

March 16, 1995.

Issued in Renton, Washington, on January

19, 1995.

Darrell M. Pederson,

Acting Manager, Transport Airplane

Directorate, Aircraft Certification Service.

[FR Doc. 95–1849 Filed 2–13–95; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 300

[TD 8589]

RIN 1545–AS84

User Fees

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final

regulations relating to user fees for

certain services provided to specific

persons and implements the

Independent Offices Appropriations Act

(IOAA).

EFFECTIVE DATE: March 16, 1995.

FOR FURTHER INFORMATION CONTACT:

Concerning costing methodology, Robert

Miller, (202) 535–9701(x3222);

concerning installment agreements,

Kevin Connelly, (202) 622–3640 (not

toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

The IOAA, codified at 31 U.S.C. 9701,

authorizes agencies to prescribe

regulations that establish charges for

services provided by the agency (user

fees). The charges must be fair and be

based on the costs to the Government,

the value of the service to the recipient,

the public policy or interest served, and

other relevant facts. The IOAA expressly

provides that regulations implementing

user fees ‘‘are subject to policies

prescribed by the President * * *.’’

The FY 1995 Appropriations Bill for

the Treasury Department (the 1995

Appropriations Bill) includes a

provision relating to the establishment

of new fees for services provided by the

IRS if the fees are authorized by another

law, such as the IOAA.

Since 1959, the Office of Management

and Budget (OMB) has issued policy

guidance on user fees through Circular

A–25 (the OMB Circular). See FPC v.

New England Power Co., 415 U.S. 345,

349–51 (1974) (citing the OMB

Circular). On July 15, 1993, OMB issued

a revised version of the OMB Circular in

the Federal Register (58 FR 38142),

which provides updated policy

guidance on user fees. Under the OMB

Circular, user fees for Governmentprovided services that confer benefits on

identifiable recipients over and above

those benefits received by the general

public are encouraged. The amount of

the user fee imposed should recover the

cost for providing the special benefit or

the value of the special benefit.
Federal Register / Vol. 60, No. 30 / Tuesday, February 14, 1995 / Rules and Regulations 8299

For these fees, the IRS followed the

guidance provided by the OMB Circular

and the relevant court cases in

calculating the costs of the services

provided. Under the OMB Circular, each

agency is to include in its calculation of

the cost of providing a benefit:

(1) Direct and indirect personnel

costs, including salaries and fringe

benefits such as medical insurance and

retirement.

(2) Physical overhead, consulting, and

other indirect costs, including material

and supply costs, utilities, insurance,

travel, and rents or imputed rents on

land, buildings, and equipment.

(3) Management and supervisory

costs.

(4) The costs of enforcement,

collection, research, establishment of

standards, and regulation, including any

environmental impact statements.

On December 28, 1994, a notice of

proposed rulemaking (PS–39–94)

relating to user fees under 31 U.S.C.

9701 was published in the Federal

Register (59 FR 66828). Written

comments responding to the notice were

received and a public hearing was held

on January 20, 1995. Commenters

expressed concern that some taxpayers

cannot afford to pay a fee in addition to

their installment payments. The IRS is

concerned about the effect of the fee on

such taxpayers. Accordingly, the IRS

intends to use existing administrative

procedures to take into account the

taxpayer’s ability to pay in structuring

the payment schedule, including the

payment of the fee. After consideration

of the comments, the proposed

regulations are adopted by this Treasury

decision.

Entering into Installment Agreements

Section 6159 of the Internal Revenue

Code authorizes the IRS to enter into a

written agreement with any taxpayer for

the payment of that taxpayer’s

outstanding tax obligation in

installments. Each taxpayer that enters

into an installment agreement receives

the special benefit of being allowed to

pay an outstanding tax obligation over

time rather than immediately.

Before entering into an installment

agreement, the IRS must first determine

whether such an agreement is

appropriate, then set up the agreement,

process payments, and monitor for

conformance with the agreement.

The amount of the installment

agreement fee has been determined by

using activity-based costing. In a 1993

study, the IRS analyzed the work

activities related to establishing new

installment agreements at both the

Service Center (pre-assessment) and

District Office levels (post assessment).

The costs incurred in establishing new

installment agreements at Service

Centers and District Offices were

averaged in computing a uniform fee.

Projected costs for program start-up and

training and software maintenance were

developed. Lockbox and remittance

processing costs (based on an historic

average of 8.5 payments per agreement)

were calculated. These figures were

added to the initial activity-based

costing totals. The activity-based

methodology did not include some

indirect cost elements (primarily

executive support) which were then

calculated at a 2.3% indirect cost rate.

Based on this costing methodology, the

installment agreement fee is $43.

Restructuring or Reinstating

Installment Agreements

When a taxpayer fails to meet any of

the conditions of an installment

agreement, that agreement is deemed to

be in default. The IRS has the right to

terminate an installment agreement in

default. Each taxpayer that has an

installment agreement restructured or

reinstated receives not only the special

benefit of being allowed to pay an

outstanding tax obligation over time

rather than immediately but also the

special benefit of avoiding a potential

enforcement action, including but not

limited to the filing of liens and the

making of levies.

Before restructuring or reinstating an

installment agreement, the IRS must

monitor for nonconformance, analyze

the cause(s) of default, correspond with

the taxpayer, analyze the taxpayer’s

responses, and, if appropriate,

restructure or reinstate the agreement.

The amount of the restructuring or

reinstatement fee was calculated by

determining direct labor costs and

overhead labor costs derived from the

IRS’ Work Planning and Control

tracking system, standard

correspondence and postage costs

incurred in preparing and mailing

certified notices, and an indirect cost

factor representing support cost.

Examining program history through

fiscal year 1993, the IRS estimated the

total number of installment agreements

likely to be restructured or reinstated in

fiscal year 1995 as approximately

150,000. Based on this costing

methodology, the restructuring or

reinstatement fee is $24.

Special Analyses

Although it has been determined that

this Treasury decision is a significant

regulatory action as defined in EO

12866, the Office of Management and

Budget has waived the preparation of a

regulatory assessment. Because no

substantive changes were made to these

regulations subsequent to their

submission to the Office of Management

and Budget, the provisions of section

6(a)(3)(E) of EO 12866 do not apply. It

is hereby certified that these regulations

will not have a significant economic

impact on a substantial number of small

entities. Accordingly, a regulatory

flexibility analysis is not required. This

certification is based on the information

that follows. The economic impact of

these regulations on any small entity

would result from the entity being

required to pay a fee prescribed by these

regulations in order to obtain a

particular service. However, due to the

small dollar amount of each of these

fees, the economic impact on any entity

subject to one of the fees would not be

significant. Pursuant to section 7805(f)

of the Internal Revenue Code, the notice

of proposed rulemaking preceding these

regulations was submitted to the Chief

Counsel for Advocacy of the Small

Business Administration for comment

on its impact on small business.

Drafting Information

The principal authors of these

regulations are Ruth Hoffman, Office of

Assistant Chief Counsel (Passthroughs

and Special Industries) and Tom Baker,

Office of Assistant Chief Counsel

(General Legal Services). However, other

personnel from the IRS and Treasury

Department participated in their

development.

List of Subjects in 26 CFR Part 300

Estate taxes, Excise taxes, Gift taxes,

Income taxes, Reporting and

recordkeeping requirements, User fees.

Adoption of Amendments to the

Regulations

Accordingly, 26 CFR part 300 is

added to read as follows:

PART 300—USER FEES

Sec.

300.0 User fees; in general.

300.1 Installment agreement fee.

300.2 Restructuring or reinstatement of

installment agreement fee.

Authority: 31 U.S.C. 9701.

§ 300.0 User fees; in general.

(a) In general. The regulations in this

part 300 are designated the User Fee

Regulations and provide rules relating

to user fees under 31 U.S.C. 9701.

(b) Applicability. User fees are

imposed on the following services:

(1) Entering into an installment

agreement.

(2) Restructuring or reinstating an

installment agreement.

(c) Effective date. This part 300 is

effective March 16, 1995.
8300 Federal Register / Vol. 60, No. 30 / Tuesday, February 14, 1995 / Rules and Regulations

§ 300.1 Installment agreement fee.

(a) Applicability. This section applies

to installment agreements under section

6159 of the Internal Revenue Code.

(b) Fee. The fee for entering into an

installment agreement is $43.

(c) Person liable for fee. The person

liable for the installment agreement fee

is the taxpayer entering into an

installment agreement.

§ 300.2 Restructuring or reinstatement of

installment agreement fee.

(a) Applicability. This section applies

to installment agreements under section

6159 of the Internal Revenue Code that

are in default. An installment agreement

is deemed to be in default when a

taxpayer fails to meet any of the

conditions of the installment agreement.

(b) Fee. The fee for restructuring or

reinstating an installment agreement is

$24.

(c) Person liable for fee. The person

liable for the restructuring or

reinstatement fee is the taxpayer that

has an installment agreement

restructured or reinstated.

Margaret Milner Richardson,

Commissioner of Internal Revenue.

Approved: February 1, 1995.

Leslie Samuels,

Assistant Secretary of the Treasury.

[FR Doc. 95–3755 Filed 2–10–95; 12:57 pm]

BILLING CODE 4830–01–P

Office of Foreign Assets Control

31 CFR Part 550

Libyan Sanctions Regulations;

Specially Designated Nationals List

AGENCY: Office of Foreign Assets

Control, Treasury.

ACTION: Final rule; amendments to the

list of specially designated nationals.

SUMMARY: The Office of Foreign Assets

Control is amending the Libyan

Sanctions Regulations to add 144

entities to appendix A, Organizations

Determined to Be Within the Term

‘‘Government of Libya’’ (Specially

Designated Nationals of Libya), and to

add 19 individuals to appendix B,

Individuals Determined to Be Specially

Designated Nationals of the Government

of Libya.

EFFECTIVE DATE: February 14, 1995.

ADDRESSES: Copies of the list of persons

whose property is blocked pursuant to

the Libyan Sanctions Regulations are

available upon request at the following

location: Office of Foreign Assets

Control, U.S. Department of the

Treasury, Annex, 1500 Pennsylvania

Avenue, N.W., Washington, D.C. 20220.

The full list of persons blocked pursuant

to economic sanctions programs

administered by the Office of Foreign

Assets Control is available electronically

on The Federal Bulletin Board (see

SUPPLEMENTARY INFORMATION).

FOR FURTHER INFORMATION CONTACT: J.

Robert McBrien, Chief, International

Programs Division, Office of Foreign

Assets Control, tel.: 202/622–2420.

SUPPLEMENTARY INFORMATION:

Electronic Availability

This document is available as an

electronic file on The Federal Bulletin

Board the day of publication in the

Federal Register. By modem dial 202/

512–1387 or call 202/512–1530 for disks

or paper copies. This file is available in

Postscript, WordPerfect 5.1 and ASCII.

Background

The Office of Foreign Assets Control

(‘‘FAC’’) is amending the Libyan

Sanctions Regulations, 31 CFR part 550

(the ‘‘Regulations’’), to add new entries

to appendices A and B. Appendix A,

Organizations Determined to Be within

the Term ‘‘Government of Libya’’

(Specially Designated Nationals of

Libya), is a list of organizations

determined by the Director of FAC to be

within the definition of the term

‘‘Government of Libya,’’ as set forth in

§ 550.304(a) of the Regulations, because

they are owned or controlled by or act

or purport to act directly or indirectly

on behalf of the Government of Libya.

Appendix B, Individuals Determined to

Be Specially Designated Nationals of the

Government of Libya, lists individuals

determined by the Director of FAC to be

acting or purporting to act directly or

indirectly on behalf of the Government

of Libya, and thus to fall within the

definition of the term ‘‘Government of

Libya’’ in § 550.304(a).

Appendix A to part 550 is amended

to provide public notice of the

designation as Specially Designated

Nationals of Libya of an additional 144

companies owned by the Government of

Libya or by a company owned by the

Government of Libya.

Appendix B to part 550 is amended to

provide public notice of 19 individuals

determined to be Specially Designated

Nationals of the Government of Libya.

All prohibitions in the Regulations

pertaining to the Government of Libya

apply to the entities and individuals

identified in appendices A and B. All

unlicensed transactions with such

persons, or transactions in property in

which they have an interest, are

prohibited unless otherwise exempted

or generally licensed in the Regulations.

Determinations that persons fall

within the definition of the term

‘‘Government of Libya’’ and are thus

Specially Designated Nationals of Libya

are effective upon the date of

determination by the Director of FAC,

acting under the authority delegated by

the Secretary of the Treasury. Public

notice is effective upon the date of

publication or upon actual notice,

whichever is sooner.

The list of Specially Designated

Nationals in appendices A and B is a

partial one, since FAC may not be aware

of all agencies and officers of the

Government of Libya, or of all persons

that might be owned or controlled by, or

acting on behalf of the Government of

Libya within the meaning of

§ 550.304(a). Therefore, one may not

rely on the fact that a person is not

listed in appendix A or B as a Specially

Designated National as evidence that

such person is not owned or controlled

by, or acting or purporting to act

directly or indirectly on behalf of, the

Government of Libya. The Treasury

Department regards it as incumbent

upon all persons governed by the

Regulations to take reasonable steps to

ascertain for themselves whether

persons with whom they deal are owned

or controlled by, or acting or purporting

to act on behalf of, the Government of

Libya, or on behalf of other countries

subject to blocking or transactional

restrictions administered by FAC.

Section 206 of the International

Emergency Economic Powers Act, 50

U.S.C. 1705, provides for civil penalties

not to exceed $10,000 for each violation

of the Regulations. Criminal violations

of the Regulations are punishable by

fines of up to $250,000 or imprisonment

for up to 10 years per count, or both, for

individuals, and criminal fines of up to

$500,000 per count for organizations.

See 50 U.S.C. 1705; 18 U.S.C. 3571.

Because the Regulations involve a

foreign affairs function, Executive Order

12866 and the provisions of the

Administrative Procedure Act, 5 U.S.C.

553, requiring notice of proposed

rulemaking, opportunity for public

participation, and delay in effective

date, are inapplicable. Because no

notice of proposed rulemaking is

required for this rule, the Regulatory

Flexibility Act, 5 U.S.C. 601–612, does

not apply.

List of Subjects in 31 CFR Part 550

Administrative practice and

procedure, Banks, Banking, Blocking of

assets, Exports, Foreign investment,

Foreign trade, Government of Libya,

Imports, Libya, Loans, Penalties,

Reporting and recordkeeping

requirements, Securities, Services,