33370 Federal Register / Vol. 61, No. 125 / Thursday, June 27, 1996 / Rules and Regulations

contribution to the preparation of the

return, and any accountant or attorney,

knowledgeable in tax matters, who

advised the taxpayer with regard to the

election. An affidavit must describe the

engagement and responsibilities of the

individual as well as the advice that the

individual provided to the taxpayer.

Each affidavit must include the name,

current address, and taxpayer

identification number of the individual,

and be accompanied by a dated

declaration, signed by the individual,

which states: ‘‘Under penalties of

perjury, I declare that, to the best of my

knowledge and belief, the facts

presented herein are true, correct, and

complete.’’

(4) Other Information. The request for

relief filed under this section must also

contain the following information—

(i) The taxpayer must state whether

the taxpayer’s return(s) for the tax year

in which the regulatory election should

have been made or any tax years that

would have been affected by the

election had it been timely made is

being examined by a district director, or

is being considered by an appeals office

or a federal court. The taxpayer must

notify the IRS office considering the

request for relief if the IRS starts an

examination of any such return while

the taxpayer’s request for relief is

pending;

(ii) The taxpayer must state when the

applicable return, form, or statement

used to make the election was required

to be filed and when it was actually

filed;

(iii) The taxpayer must submit a copy

of any documents that refer to the

election;

(iv) When requested, the taxpayer

must submit a copy of the taxpayer’s

income tax return for any taxable year

for which the taxpayer requests an

extension and any return affected by the

election; and

(v) When applicable, the taxpayer

must submit a copy of the income tax

returns of other taxpayers affected by

the election.

(5) Filing instructions. A request for

relief under this section is a request for

a letter ruling. Requests for relief should

be submitted in accordance with the

applicable procedures for requests for a

letter ruling and must be accompanied

by the applicable user fee.

(f) Examples. The following examples

illustrate the provisions of this section:

Example 1. Taxpayer discovers own error.

Taxpayer A prepares A’s 1996 income tax

return. A is unaware that a particular

regulatory election is available to report a

transaction in a particular manner. A files the

1996 return without making the election and

reporting the transaction in a different

manner. In 1998, A hires a qualified tax

professional to prepare A’s 1998 return. The

professional discovers that A did not make

the election. A promptly files for relief in

accordance with this section. Assuming

paragraphs (b)(3)(i) through (iii) of this

section do not apply, A is deemed to have

acted reasonably and in good faith.

Example 2. Reliance on qualified tax

professional. Taxpayer B hires a qualified tax

professional to advise B on preparing B’s

1996 income tax return and provides the

professional with all the information

requested. The professional fails to advise B

that a regulatory election is necessary in

order for B to report income on B’s 1996

return in a particular manner. Nevertheless,

B reports this income in a manner that is

consistent with having made the election. In

1999, during the examination of the 1996

return by the IRS, the examining agent

discovers that the election has not been filed.

B promptly files for relief in accordance with

this section, including attaching an affidavit

from B’s professional stating that the

professional failed to advise B that the

election was necessary. Assuming paragraphs

(b)(3)(i) through (iii) of this section do not

apply, B is deemed to have acted reasonably

and in good faith.

Example 3. Accuracy-related penalty.

Taxpayer C reports income on its 1996

income tax return in a manner that

contravenes a statutory provision. C was

aware of the statutory provision that

prohibited the manner in which C reported

this income, but did not provide adequate

disclosure of the return position within the

meaning of § 1.6662–3(c) of this chapter. In

1999, during the examination of the 1996

return, the IRS raises an issue regarding the

reporting of this income on C’s return. C

requests relief under this section to elect an

alternative method of reporting the income.

Under paragraph (b)(3)(i) of this section, C is

deemed to have not acted reasonably and in

good faith because C seeks to alter a return

position for which an accuracy-related

penalty could be imposed under section

6662.

Example 4. Election not requiring

adjustment under section 481(a). Taxpayer D

prepares D’s 1996 income tax return. D is

unaware that a particular accounting method

regulatory election is available. D files the

1996 return using another method of

accounting. In 1998, D hires a qualified tax

professional to prepare D’s 1998 return. The

professional discovers that D did not make

the election. D promptly files for relief in

accordance with this section. Assume the

applicable regulation provides that the

election does not require an adjustment

under section 481(a) and the election is not

subject to the procedure described in

§ 1.446–1(e)(3)(i) of this chapter. Further

assume that if D were granted an extension

of time to make the election, D would pay no

less tax than if the election had been timely

made. Under paragraph (c) of this section, the

interests of the government are not deemed

to be prejudiced.

Example 5. Election requiring adjustment

under section 481(a). The facts are the same

as in Example 4 of this paragraph (f) except

that the applicable regulation provides that

the election requires an adjustment under

section 481(a). Under paragraph (c)(2)(ii) of

this section, the interests of the government

are deemed to be prejudiced except in

unusual or compelling circumstances.

Example 6. Under examination. A

regulation permits an automatic change from

an impermissible method of accounting on a

cut-off basis. Any change to this method

made as part of an examination is made with

a section 481(a) adjustment. Taxpayer E

reports income on E’s 1996 income tax return

using the impermissible method of

accounting. In 1999, during the examination

of the 1996 return by the IRS, the examining

agent questions the propriety of E’s method

of accounting. E requests relief under this

section to make the change pursuant to the

regulation for 1996. E will receive less

favorable terms and conditions if the change

in method of accounting is made with a

section 481(a) adjustment by the examining

agent than if the change is made on a cut-off

basis pursuant to the regulation. Under

paragraph (c)(2)(iii) of this section, the

interests of the government are deemed to be

prejudiced except in unusual and compelling

circumstances

PART 602—OMB CONTROL NUMBERS

UNDER THE PAPERWORK

REDUCTION ACT

Par. 3. The authority citation for part

602 continues to read as follows:

Authority: 26 U.S.C. 7805.

Par. 4. Section 602.101(c) is amended

by adding the following entries in

numerical order to the table:

§ 602.101 OMB Control numbers

* * * * *

(c) * * *

CFR part or section where

identified and described

Current

OMB control number

* * * * *

§ 301.9100–2T .......................... 1545–1488

§ 301.9100–3T .......................... 1545–1488

* * * * *

Margaret Milner Richardson,

Commissioner of Internal Revenue.

Approved:

Donald C. Lubick,

Assistant Secretary of the Treasury.

[FR Doc. 96–16376 Filed 6–26–96; 8:45 am]

BILLING CODE 4830–01–U
Federal Register / Vol. 61, No. 125 / Thursday, June 27, 1996 / Rules and Regulations 33371

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 100

[CGD01–96–057]

RIN 2115–AE46

Special Local Regulation: Fireworks

Displays Within the First Coast Guard

District

AGENCY: Coast Guard, DOT.

ACTION: Notice of implementation.

SUMMARY: This document provides

notice of the dates and time of the

special local regulations contained in 33

CFR 100.114, ‘‘Fireworks Displays

within the First Coast Guard District.’’

All vessels will be restricted from

entering the area of navigable water

within a 500 yard radius of the

fireworks launch platform for each of

the events listed in the table below.

Implementation of these regulations is

necessary to control vessel traffic within

the regulated area to ensure to safety of

spectators.

EFFECTIVE DATE: The regulations in 33

CFR 100.114 are effective from one hour

before the scheduled start of the event

until thirty minutes after the last

firework is exploded for each event

listed in the table below. The events are

listed alphabetically with their

corresponding number listed in Table 1

of the special local regulation, 33 CFR

100.114.

FOR FURTHER INFORMATION CONTACT:

Lieutenant Commander James B.

Donovan, Office of Search and Rescue,

First Coast Guard District, (617) 223–

8278.

Discussion of Notice

This notice implements the special

local regulations in 33 CFR 100.114 (61

FR 32329; June 24, 1996). All vessels are

prohibited from entering a 500 yard

radius of navigable water surrounding

the launch platform used in each

fireworks display listed below.

Table 1—Fireworks Displays

3. Bangor Fireworks

Date: July 4, 1996

Time: 9:00 p.m. to 12:00 a.m.

Location: Bangor/Brewer waterfront, ME

4. Bar Harbor Fireworks

Date: July 4, 1996

Time: 9:00 p.m. to 12:00 a.m.

Location: Bar Harbor/Bar Island, ME

6. Belfast Fireworks

Date: July 20, 1996

Time: 9:00 p.m. to 11:00 p.m.

Location: Belfast Bay, ME

7. Boston Harborfest Fireworks

Date: July 3, 1996

Time: 9:30 p.m. to 11:00 p.m.

Location: Boston Inner Harbor, Boston, MA

8. Boys Harbor Fireworks Extravaganza, East

Hampton, NY

Date: July 13, 1996

Time: 9:00 p.m. to 11:00 p.m.

Location:Three Mile Harbor, East Hampton,

NY,

Lat: 41°01′05′′ N Long: 072°11′55′′ W (NAD

1983)

11. Bristol 4th of July Fireworks

Date: July 4, 1996

Time: 9:30 p.m. to 10:00 p.m.

Location: Bristol Harbor, Bristol, RI

13. City of New Bedford Fireworks

Date: July 7, 1996

Time: 9:00 p.m. to 10:00 p.m.

Location: New Bedford Harbor, New Bedford,

MA

14. City of Norwalk Fireworks

Date: July 3, 1996

Time: 9:15 p.m. to 10:15 p.m.

Location: Calf Pasture Beach, Long Island

Sound, Norwalk, CT

Lat: 41°05′10′′ N Long: 073°23′20′′ W (NAD

1983)

16. Devon Yacht Club Fireworks

Date: July 6, 1996

Rain Date: July 7, 1996

Time: 9:00 p.m. to 9:30 p.m.

Location: Devon Yacht Club, Amagansett,

NY,

Lat: 40°59′30′′ N Long: 072°06′00′′ W (NAD

1983)

17. Edgartown Fireworks

Date: July 5, 1996

Time: 9:00 p.m. to 9:30 p.m.

Location: Edgartown Harbor, Edgartown, MA

18. Fairfield Aerial Fireworks

Date: July 6, 1996

Time: 9:00 p.m. to 10:30 p.m.

Location: Jennings Beach,Long Island Sound,

Fairfield, CT

19. Fall River Celebrates America Fireworks

Date: August 10, 1996

Time: 9:15 p.m.to 10:00 p.m.

Location: Taunton River, vicinity of buoy

#17, Fall River, MA

20. Falmouth Fireworks

Date: July 4, 1996

Time: 9:00 p.m. to 10:00 p.m.

Location: Falmouth Harbor, .25 nm east of

buoy #16, Falmouth, MA

21. Fireworks on the Navesink

Date: July 3, 1996

Time: 9:00 p.m.to 10:00 p.m.

Location: Navesink River, 4 nm WSW

Oceanic Bridge, Red Bank, NJ

26. Hartford Riverfront Regatta

Date: July 6, 1996

Time: 9:30 p.m. to 10:00 p.m.

Location: Connecticut River, Hartford, CT

Lat: 41°45′24.6′′ N Long: 072°39′31.8′′ W

(NAD 1983)

27. Hempstead Fireworks

Date: July 7, 1996

Time: 9:00 p.m. to 10:00 p.m.

Location: Point Lookout, Hempstead, NY

28. Jones Beach State Park Fireworks

Date: July 4, 1996

Time: 9:30 p.m. to 10:00 p.m.

Location: Fishing Pier, Jones Beach State

Park, Wantagh, NY

29. Koch Industries Fireworks

Date: September 2, 1996

Rain Date: September 3, 1996

Time: 9:15 p.m. to 10:00 p.m.

Location: Shinnecock Bay, South Hampton,

NY, Lat: 40°51′5′′ N

Long: 072°17′00′′ W (NAD 1983)

30. Marion Fireworks

Date: July 4, 1996

Time: 8:00 p.m. to 10:00 p.m.

Location: Silver Shell Beach, Marion, MA

31. Middletown Fireworks

Date: July 4, 1996

Rain Date: July 5/6, 1996

Time: 9:15 p.m. to 10:00 p.m.

Location: Connecuticut River, Middletown,

CT,

Lat: 41°33′21.6′′ N Long: 073°38′18′′ W (NAD

1983)

33. Norwich American Wharf Fireworks

Date: July 5, 1996

Rain Date: July 12, 1996

Time: 9:00 p.m. to 10:00 p.m.

Location: Norwich Harbor, Norwich, CT, Lat:

41°30′16′′ N

Long: 072°05′45′′ W (NAD 1983)

34. Norwich Harbor Day Fireworks

Date: July 5, 1996

Rain Date: July 12, 1996

Time: 9:00 p.m. to 10:00 p.m.

Location: Norwich Harbor, off American arf

Marina, Norwich, Ct, Lat: 41°31′22′′ N

Long: 072°04′50′′ W (NAD 1983)

35. Oaks Bluff Fireworks

Date: August 23, 1996

Time: 8:30 p.m. to 10:00 p.m.

Location: Oaks Bluff Beach, Oaks Bluff, MA

36. Old Lyme Fireworks, Old Lyme, CT

Date: July 6, 1996

Rain Date: July 7, 1996

Time: 9:00 p.m. to 10:00 p.m.

Location: Sound View Beach, Long Island

Sound, Old Lyme, CT,

Lat: 41°16′46′′ N Long: 072°16′25′′ W (NAD

1983)

37. Onset Fireworks

Date: July 6, 1996

Time: 9:15 p.m. to 10:00 p.m.

Location: Onset Harbor, Onset, MA

38. Oyster Harbor Club Fourth of July

Festival

Date: July 4, 1996

Time: 6:00 p.m. to 10:00 p.m.

Location: Tim’s Cove, North Bay, Osterville,

RI

39. Salute to Summer

Date: August 23, 1996

Time: 9:00 p.m. to 9:30 p.m.

Location: Narragansett Bay, East Passage, off

Coasters

Harbor Island, Newport, RI

41. Staten Island’s 4th of July

Date: July 4, 1996

Time: 8:30 p.m. to 9:30 p.m.

Location: Raritan Bay, vicinity of federal

anchorages 44 and

45, Ward Point Bend, NY/NJ

42. Stamford Fireworks

Date: July 5, 1996

Rain Date: July 6, 1996

Time: 9:00 p.m. to 11:00 p.m.

Location: Westcott Cove, Stamford, CT, Lat:

41°02′09′′ N

Long: 073°30′57′′ W (NAD 1983)
33372 Federal Register / Vol. 61, No. 125 / Thursday, June 27, 1996 / Rules and Regulations

43. Stratford Fireworks

Date: July 3, 1996

Time: 9:00 p.m. to 10:00 p.m.

Location: Short Beach, Stratford, CT, Lat:

41°09′30′′ N

Long: 073°06′2′′ W (NAD 1983)

44. Subfest Fireworks

Date: July 4, 1996

Rain Date: July 5, 1996

Time: 9:30 p.m. to 9:50 p.m.

Location: Thames River, Groton, CT, Lat:

41°23′13′′ N Long:

072°05′15′′ W (NAD 1983)

45. Summer Music Fireworks

Date: July 20, Aug 1, and Aug 24, 1996

Time: 10:00 p.m. to 11:00 p.m.

Location: Niantic River, Harkness Park,

Waterford, CT, Lat: 41°18′00′′ N Long:

072°06′40′′ W (NAD 1983)

46. Taste of Italy

Date: September 7, 1996

Rain Date: September 8, 1996

Time: 8:00 p.m. to 9:00 p.m.

Location: Norwich Harbor, off Norwich

Marina, Norwich, CT,

Lat: 41°31′20′′ N Long: 072°04′83′′ W (NAD

1983)

47. Thames River Fireworks

Date: July 13, 1996

Time: 9:30 p.m. to 10:30 p.m.

Location: Thames River, off Electric Boat,

Groton, CT, Lat: 41°21′00′′ N Long:

072°05′20′′ W (NAD 1983)

48. Tiverton Waterfront Festival

Date: June 30, 1996

Time: 10:00 p.m. to 10:30 p.m.

Location: Grinnel’s Beach, Sakonnet River,

Tiverton, RI

49. Town of Babylon Fireworks

Date: July 4, 1996

Rain Date: July 5, 1996

Time: 9:00 p.m. to 9:30 p.m.

Location: Nezeras Island, Babylon, NY, Lat:

40°40′30′′ N

Long: 073°19′30′′ W (NAD 1983)

50. Town of Barnstable Fireworks

Date: July 4, 1996

Time: 9:00 p.m. to 10:00 p.m.

Location: Dunbar Point/Kalmus Beach,

Barnstable, MA

52. Walsh’s Fireworks

Date: July 4, 1996

Time: 9:00 p.m. to 11:00 p.m.

Location: Union River Bay, ME

53. Wellfleet Fireworks

Date: July 6, 1996

Time: 8:00 p.m. to 11:00 p.m.

Location: Indian Neck Jetty, Wellfleet, MA

54. Westport P.A.L. Fireworks, Westport, CT

Date: July 3, 1996

Rain Date: July 5, 1996

Time: 10:00 p.m. to 10:30 p.m.

Location: Compo Beach, Westport, CT

55. Weymouth 4th of July Fireworks

Date: July 3, 1996

Time: 8:00 p.m. to 11:00 p.m.

Location: Weymouth Fore River, Weymouth,

MA

56. Yampol Family Fireworks

Date: July 6, 1996

Time: 8:00 p.m. to 11:00 p.m.

Location: Barons Cove, Sag Harbor, NY

Dated: June 21, 1996.

J.L. Linnon,

Rear Admiral, U.S. Coast Guard Commander,

First Coast Guard District.

[FR Doc. 96–16490 Filed 6–26–96; 8:45 am]

BILLING CODE 4910–14–M

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[GA–30–3–9615a; FRL–5519–2]

Approval and Promulgation of

Implementation Plans; Approval of

Revisions to the State Implementation

Plan; Georgia

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Direct final rule.

SUMMARY: This action approves a

revision to the Georgia State

Implementation Plan (SIP) submitted by

the Georgia Department of Natural

Resources, Environmental Protection

Division (GA EPD) on November 15,

1994, for the purpose of deleting the

volatile organic compound (VOC)

reasonably available control technology

(RACT) rule for Perchloroethylene Dry

Cleaners. This SIP revision is consistent

with requirements of the Clean Air Act

as amended in 1990 (CAA).

DATES: This final rule is effective August

26, 1996 unless adverse or critical

comments are received by July 29, 1996.

If the effective date is delayed, timely

notice will be published in the Federal

Register.

ADDRESSES: Written comments on this

action should be addressed to Scott M.

Martin at the EPA Regional Office listed

below.

Copies of the documents relative to

this action are available for public

inspection during normal business

hours at the following locations. The

interested persons wanting to examine

these documents should make an

appointment with the appropriate office

at least 24 hours before the visiting day.

Air and Radiation Docket and

Information Center (Air Docket 6102),

U.S. Environmental Protection

Agency, 401 M Street, SW,

Washington, DC 20460.

Environmental Protection Agency,

Region 4 Air Programs Branch, 345

Courtland Street, NE, Atlanta, Georgia

30365.

Air Protection Branch, Georgia

Environmental Protection Division,

Georgia Department of Natural

Resources, 4244 International

Parkway, Suite 120, Atlanta, Georgia

30354.

FOR FURTHER INFORMATION CONTACT:

Scott M. Martin, Regulatory Planning

and Development Section, Air Programs

Branch, Air, Pesticides & Toxics

Management Division, Region 4

Environmental Protection Agency, 345

Courtland Street, NE, Atlanta, Georgia

30365. The telephone number is 404/

347–3555, X4216. Reference file GA–

30–3–9615.

SUPPLEMENTARY INFORMATION: On

November 15, 1994, the State of Georgia

through the Georgia Environmental

Protection Division submitted SIP

revisions to EPA Region 4. This

submittal contains changes pursuant to

requirements of part D of Title I of the

CAA with regard to nonattainment

areas.

Specifically, Georgia submitted, and

EPA is approving, the deletion of

Subsection 391–3–1–.02(2)(ww),

Perchloroethylene Dry Cleaners, in its

entirety.

This revision is pursuant to the

publication of a Federal Register notice

on February 7, 1996, (61 FR 4588) in

which EPA adds perchloroethylene, also

known as tetrachloroethylene, to the list

of compounds excluded from the

definition of VOC. The effective date of

this rule is March 8, 1996.

Perchloroethylene is a solvent

commonly used in dry cleaning,

maskant operations, and degreasing

operations. This rule results in a more

accurate assessment of ozone formation

potential and will assist States in

avoiding exceedances for the ozone

health standard. The rule does this by

causing control efforts to focus on

compounds which are actual ozone

precursors, rather than giving credit for

control of a compound which has

negligible photochemical reactivity.

Perchloroethylene will continue to be

regulated as a hazardous air pollutant

(HAP) under Section 112 of the CAA.

Final Action

EPA is approving the above

referenced revision to the Georgia SIP.

The EPA is publishing this action

without a prior proposal for approval

because the Agency views this as a

noncontroversial amendment and

anticipates no adverse comments.

However, in a separate document in this

Federal Register publication, the EPA is

proposing to approve the SIP revisions

should adverse or critical comments be

filed. This action will be effective on

August 26, 1996 unless, by July 29,

1996, adverse or critical comments are

received.

If the EPA receives such comments,

this action will be withdrawn before the

effective date by publishing a

subsequent document that will