5744 Federal Register / Vol. 73, No. 21 / Thursday, January 31, 2008 / Rules and Regulations 

(6) Valuation of interest of United 

States. For purposes of paragraphs (b)(2) 

and (b)(4) of this section, in determining 

the value of the interest of the United 

States in the property, or any part 

thereof, with respect to which the 

certificate of discharge is to be issued, 

the appropriate official shall give 

consideration to the value of the 

property and the amount of all liens and 

encumbrances thereon having priority 

over the Federal tax lien. In determining 

the value of the property, the 

appropriate official may, in his 

discretion, give consideration to the 

forced sale value of the property in 

appropriate cases. 

* * * * * 

(h) As used in this section, the term 

appropriate official means either the 

official or office identified in the 

relevant IRS Publication or, if such 

official or office is not so identified, the 

Secretary or his delegate. 

(i) Effective/applicability date. This 

section applies to any release of lien or 

discharge of property that is requested 

after January 31, 2008. 

■ Par. 3. Section 301.6503(f)–1 is 

amended as follows: 

■ 1. The section heading is revised. 

■ 2. The undesignated paragraph is 

designated as paragraph (a), a paragraph 

heading is added, and a new sentence 

is added immediately prior to the 

Example. 

■ 3. In newly designated paragraph (a), 

the language ‘‘a district director’’ is 

removed and the language ‘‘the 

appropriate official’’ is added in its 

place, the language ‘‘the district 

director’’ is removed and the language 

‘‘the appropriate official’’ is added in its 

place, and in the Example the language 

‘‘district director’’ is removed and the 

language ‘‘appropriate official’’ is added 

in its place, wherever it appears. 

■ 4. Paragraphs (b), (c), and (d) are 

added. 

The revisions and additions read as 

follows: 

§ 301.6503(f)–1 Suspension of running of 

period of limitation; wrongful seizure of 

property of third-party owner and discharge 

of lien for substitution of value. 

(a) Wrongful seizure. * * * The 

following example illustrates the 

principles of this section: 

* * * * * 

(b) Discharge of wrongful lien for 

substitution of value. If a person other 

than the taxpayer submits a request in 

writing for a certificate of discharge for 

a filed Federal tax lien under section 

6325(b)(4), the running of the period of 

limitations on collection after 

assessment under section 6502 for any 

liability listed in such notice of Federal 

tax lien shall be suspended for a period 

equal to the period beginning on the 

date the appropriate official receives a 

deposit or bond in the amount specified 

in § 301.6325–1(b)(4)(i) and ending on 

the date that is 30 days after the earlier 

of—

(1) The date the appropriate official 

no longer holds, or is deemed to no 

longer hold, within the meaning of 

paragraph (b)(4)(iv) of this section, any 

amount as a deposit or bond by reason 

of taking such actions as prescribed in 

sections 6325(b)(4)(B) and (C); or 

(2) The date the judgment secured 

under section 7426(b)(5) becomes final. 

(c) As used in this section, the term 

appropriate official means either the 

official or office identified in the 

relevant IRS Publication or, if such 

official or office is not so identified, the 

Secretary or his delegate. 

(d) Effective/applicability date. This 

section applies to any request for a 

certificate of discharge made after 

January 31, 2008. 

■ Par. 4. In § 301.7426–1, paragraphs 

(a)(4), (b)(5), and (d) are added. 

§ 301.7426–1 Civil actions by persons 

other than taxpayers. 

(a) * * * 

(4) Substitution of value. A person 

who obtains a certificate of discharge 

under section 6325(b)(4) with respect to 

any property may, within 120 days after 

the day on which the certificate is 

issued, bring a civil action against the 

United States in a district court of the 

United States for a determination of 

whether the value of the interest of the 

United States (if any) in such property 

is less than the value determined by the 

appropriate official. A civil action under 

this provision shall be the exclusive 

judicial remedy for a person other than 

the taxpayer who obtains a certificate of 

discharge for a filed notice of Federal 

tax lien. 

(b) * * * 

(5) Substitution of value. If the court 

determines that the determination by 

the appropriate official of the value of 

the interest of the United States in the 

property exceeds the actual value of 

such interest, the court may grant a 

judgment ordering a refund of the 

amount deposited, or a release of the 

bond, to the extent that the aggregate of 

those amounts exceeds the value as 

determined by the court. 

* * * * * 

(d) Paragraphs (a)(4) and (b)(5) of this 

section apply to any request for a 

certificate of discharge made after 

January 31, 2008. 

PART 401—[REMOVED] 

■ Par. 5. Part 401 is removed. 

Linda E. Stiff, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: January 9, 2008. 

Eric Solomon, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. E8–1569 Filed 1–30–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 110 

[Docket No. USCG–2008–0041 formerly 

published under CGD05–06–064] 

RIN 1625–AA01 

Anchorage Grounds, Hampton Roads, 

VA 

AGENCY: Coast Guard, DHS. 

ACTION: Final rule. 

SUMMARY: The Coast Guard is updating 

the coordinates of the boundaries of the 

anchorages listed below from the former 

North American Datum 1927 (NAD 27) 

standard to the current North American 

Datum 1983 (NAD 83) standard. These 

changes will not affect the locations or 

size of the anchorages on the NOAA 

charts as published by NOAA. The 

change simply updates the anchorage 

positions in our regulations to match the 

current datum in use on the applicable 

charts, which are NAD 83. 

DATES: This rule is effective March 3, 

2008. 

ADDRESSES: Documents indicated in this 

preamble as being available in the 

docket are part of docket USCG–2008–

0041 formerly published under CGD05–

06–064 and are available for copying or 

inspection at the Fifth Coast Guard 

District (dpw), 431 Crawford Street, 

Room 100, Portsmouth, VA 23704–5004, 

between 9 a.m. and 3 p.m., Monday 

through Friday, except Federal 

Holidays. 

FOR FURTHER INFORMATION CONTACT: Mr. 

Albert Grimes, Fifth Coast Guard 

District Prevention and Waterways, 

(757) 398–6360, E-mail: 

Albert.L.Grimes@uscg.mil. 

SUPPLEMENTARY INFORMATION: 

Regulatory Information 

On March 8, 2007, we published a 

notice of proposed rulemaking (NPRM) 


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Federal Register / Vol. 73, No. 21 / Thursday, January 31, 2008 / Rules and Regulations 5745 

entitled Anchorage Grounds, Hampton 

Roads, VA in the Federal Register (72 

FR 10440). We received one e-mail 

commenting on the proposed rule. No 

public hearing was requested, and none 

was held. 

Background and Purpose 

On May 25, 2005, the Coast Guard 

published a final rule (70 FR 29953) that 

provided changes and improvements to 

many of the anchorages in the Hampton 

Roads area. Coordinates for anchorages 

changed or improved as part of this final 

rule were also updated from their 

former NAD 27 position to a new NAD 

83 position. Anchorages discussed 

herein were listed as ‘‘No Change’’ in 

that final rule, while in another section 

of that final rule the reader was led to 

believe that the positions of these ‘‘No 

Change’’ anchorages had also been 

changed from NAD 27 to NAD 83. 

However, these anchorages are in fact 

still listed in 33 CFR part 110.168 as 

NAD 27 positions. This final rule will 

ensure that all of the Hampton Roads 

Anchorages listed in 33 CFR part 

110.168 are NAD 83 positions. 

Discussion of Comments and Changes 

The Coast Guard received one 

comment from the National Ocean 

Service (NOS) Marine Chart Division. In 

the comment the NOS representative 

noted that it appeared the last longitude 

in Anchorage E (76°14′4.9′′) might be 

incorrectly converted to NAD 83, and 

that the longitude of 76°14′8.9′′ is 

correct. Additionally, the NOS 

representative noted that it appeared in 

Anchorage I, the third and fourth points 

were in the wrong order and should be 

switched. 

The Coast Guard agrees with these 

comments and has changed the reading 

of Anchorages E and I accordingly in 

this final rule. 

Regulatory Evaluation 

This rule is not a ‘‘significant 

regulatory action’’ under section 3(f) of 

Executive Order 12866, Regulatory 

Planning and Review, and does not 

require an assessment of potential costs 

and benefits under section 6(a)(3) of that 

Order. The Office of Management and 

Budget has not reviewed it under that 

Order. 

We expect the economic impact of 

this rule to be so minimal that a full 

Regulatory Evaluation under the 

regulatory policies and procedures of 

DHS is unnecessary. The effect of this 

action merely modifies the datum of the 

geographic positions that define the 

boundaries of the existing anchorages. 

Small Entities 

Under the Regulatory Flexibility Act 

(5 U.S.C. 601–612), we have considered 

whether this rule would have a 

significant economic impact on a 

substantial number of small entities. 

The term ‘‘small entities’’ comprises 

small businesses, not-for-profit 

organizations that are independently 

owned and operated and are not 

dominant in their fields, and 

governmental jurisdictions with 

populations of less than 50,000. 

The Coast Guard certifies under 5 

U.S.C. 605(b) that this rule would not 

have a significant economic impact on 

a substantial number of small entities. 

The changes only make the boundary 

points of the anchorages referenced 

herein consistent with the current 

applicable NOAA navigation charts. 

If you think that your business, 

organization, or governmental 

jurisdiction qualifies as a small entity 

and that this rule would have a 

significant economic impact on it, 

please submit a comment (see 

ADDRESSES) explaining why you think it 

qualifies and how and to what degree 

this rule would economically affect it. 

Assistance for Small Entities 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Pub. L. 104–121), 

we want to assist small entities in 

understanding this rule so that they can 

better evaluate its effects on them and 

participate in the rulemaking. If the rule 

would affect your small business, 

organization, or governmental 

jurisdiction and you have questions 

concerning its provisions or options for 

compliance, please contact the address 

listed under ADDRESSES. The Coast 

Guard will not retaliate against small 

entities that question or complain about 

this rule or any policy or action of the 

Coast Guard. 

Collection of Information 

This rule would call for no new 

collection of information under the 

Paperwork Reduction Act of 1995 (44 

U.S.C. 3501–3520.). 

Federalism 

A rule has implications for federalism 

under Executive Order 13132, 

Federalism, if it has a substantial direct 

effect on State or local governments and 

would either preempt State law or 

impose a substantial direct cost of 

compliance on them. We have analyzed 

this rule under that Order and have 

determined that it does not have 

implications for federalism. 

Unfunded Mandates Reform Act 

The Unfunded Mandates Reform Act 

of 1995 (2 U.S.C. 1531–1538) requires 

Federal agencies to assess the effects of 

their discretionary regulatory actions. In 

particular, the Act addresses actions 

that may result in the expenditure by a 

State, local, or tribal government, in the 

aggregate, or by the private sector of 

$100,000,000 or more in any one year. 

Though this rule would not result in 

such expenditure, we do discuss the 

effects of this rule elsewhere in this 

preamble. 

Taking of Private Property 

This rule would not effect a taking of 

private property or otherwise have 

taking implications under Executive 

Order 12630, Governmental Actions and 

Interference with Constitutionally 

Protected Property Rights. 

Civil Justice Reform 

This rule meets applicable standards 

in sections 3(a) and 3(b)(2) of Executive 

Order 12988, Civil Justice Reform, to 

minimize litigation, eliminate 

ambiguity, and reduce burden. 

Protection of Children 

We have analyzed this rule under 

Executive Order 13045, Protection of 

Children from Environmental Health 

Risks and Safety Risks. This rule is not 

an economically significant rule and 

would not create an environmental risk 

to health or risk to safety that might 

disproportionately affect children. 

Indian Tribal Governments 

This rule does not have tribal 

implications under Executive Order 

13175, Consultation and Coordination 

with Indian Tribal Governments, 

because it would not have a substantial 

direct effect on one or more Indian 

tribes, on the relationship between the 

Federal Government and Indian tribes, 

or on the distribution of power and 

responsibilities between the Federal 

Government and Indian tribes. 

Energy Effects 

We have analyzed this rule under 

Executive Order 13211, Actions 

Concerning Regulations That 

Significantly Affect Energy Supply, 

Distribution, or Use. We have 

determined that it is not a ‘‘significant 

energy action’’ under that order because 

it is not a ‘‘significant regulatory action’’

under Executive Order 12866 and is not 

likely to have a significant adverse effect 

on the supply, distribution, or use of 

energy. The Administrator of the Office 

of Information and Regulatory Affairs 

has not designated it as a significant 

energy action. Therefore, it does not 


pwalker on PROD1PC71 with RULES
5746 Federal Register / Vol. 73, No. 21 / Thursday, January 31, 2008 / Rules and Regulations 

require a Statement of Energy Effects 

under Executive Order 13211. 

Technical Standards 

The National Technology Transfer 

and Advancement Act (NTTAA) (15 

U.S.C. 272 note) directs agencies to use 

voluntary consensus standards in their 

regulatory activities unless the agency 

provides Congress, through the Office of 

Management and Budget, with an 

explanation of why using these 

standards would be inconsistent with 

applicable law or otherwise impractical. 

Voluntary consensus standards are 

technical standards (e.g., specifications 

of materials, performance, design, or 

operation; test methods; sampling 

procedures; and related management 

systems practices) that are developed or 

adopted by voluntary consensus 

standards bodies. 

This rule does not use technical 

standards. Therefore, we did not 

consider the use of voluntary consensus 

standards. 

Environment 

We have analyzed this rule under 

Commandant Instruction M16475.1D 

and Department of Homeland Security 

Management Directive 5100.1, which 

guides the Coast Guard in complying 

with the National Environmental Policy 

Act of 1969 (NEPA) (42 U.S.C. 4321–

4370f), and have concluded that there 

are no factors in this case that would 

limit the use of a categorical exclusion 

under section 2.B.2 of the Instruction. 

Therefore, this rule is categorically 

excluded, under figure 2–1, paragraph 

(34)(i) of the Instruction, from further 

environmental documentation. A final 

‘‘Environmental Analysis Check List’’

and a final ‘‘Categorical Exclusion 

Determination’’ are available in the 

docket where indicated under 

ADDRESSES. 

List of Subjects in 33 CFR Part 110 

Anchorage grounds. 

■ For the reasons discussed in the 

preamble the Coast Guard amends 33 

CFR part 110 as follows: 

PART 110—ANCHORAGE 

REGULATIONS 

■ 1. The authority for part 110 is revised 

to read as follows: 

Authority: 33 U.S.C. 471, 1221 through 

1236, 2030, 2035, and 2071; 33 CFR 1.05–1; 

Department of Homeland Security Delegation 

No. 0170.1. 

■ 2. Amend § 110.168 to revise 

paragraphs (a)(1), (a)(2), (a)(3)(i), 

(a)(3)(ii), (a)(3)(iv), (a)(3)(v), (a)(3)(viii), 

(a)(4) (i), and (a)(4)(ii), to read as 

follows: 

§ 110.168 Hampton Roads, Virginia and 

adjacent waters (Datum: NAD 83). 

(a) Anchorage Grounds. (1) Anchorage 

A [Naval Anchorage]. The waters 

bounded by the shoreline and a line 

connecting the following points: 

Latitude Longitude 

36°55′36.2′′ N 76°02′46.3′′ W 

36°57′03.3′′ N 76°03′01.4′′ W 

36°56′45.5′′ N 76°01′28.8′′ W 

36°55′55.7′′ N 76°01′35.7′′ W 

(2) Chesapeake Bay, Thimble Shoals 

Channel Anchorages. 

(i) Anchorage B [Naval Anchorage]. 

The waters bounded by a line 

connecting the following points: 

Latitude Longitude 

36°57′58.5′′ N 76°06′05.8′′ W 

36°57′11.5′′ N 76°03′00.9′′ W 

36°55′49.3′′ N 76°03′12.8′′ W 

36°56′32.3′′ N 76°06′05.8′′ W 

36°57′04.5′′ N 76°06′05.8′′ W 

36°57′09.0′′ N 76°06′23.3′′ W 

(ii) Anchorage C [Naval Anchorage]. 

The waters bounded by a line 

connecting the following points: 

Latitude Longitude 

36°58′55.3′′ N 76°09′40.3′′ W 

36°58′19.3′′ N 76°07′16.8′′ W 

36°57′27.5′′ N 76°07′36.3′′ W 

36°58′04.5′′ N 76°09′58.8′′ W 

(iii) Anchorage D [Naval Anchorage]. 

The waters bounded by the shoreline 

and a line connecting the following 

points: 

Latitude Longitude 

36°55′49.5′′ N 76°10′31.6′′ W 

36°58′04.5′′ N 76°10′00.9′′ W 

36°57′31.7′′ N 76°07′53.6′′ W 

36°55′24.6′′ N 76°08′27.6′′ W 

(iv) Anchorage E [Commercial 

Explosives Anchorage]. The waters 

bounded by a line connecting the 

following points: 

Latitude Longitude 

36°59′59.2′′ N 76°13′45.8′′ W 

36°59′08.7′′ N 76°10′32.6′′ W 

36°58′13.5′′ N 76°10′50.6′′ W 

36°59′02.5′′ N 76°14′08.9′′ W 

(v) Explosives Handling Berth E–1 

[Explosives Anchorage Berth]. The 

waters bounded by the arc of a circle 

with a radius of 500 yards and the 

center located at: 

Latitude Longitude 

36°59′05.5′′ N 76°11′21.8′′ W 

(3) Hampton Roads Anchorages. (i) 

Anchorage F, Hampton Bar. The waters 

bounded by a line connecting the 

following points: 

Latitude Longitude 

36°59′25.5′′ N 76°20′05.8′′ W 

36°59′52.1′′ N 76°19′10.8′′ W 

36°59′25.7′′ N 76°18′47.3′′ W 

36°58′49.6′′ N 76°19′32.6′′ W 

(ii) Anchorage Berth F–1. The waters 

bounded by the arc of a circle with a 

radius of 500 yards and the center 

located at: 

Latitude Longitude 

36°59′29.6′′ N 76°19′13.9′′ W 

* * * * * 

(iv) Explosives Handling Berth G–1. 

The waters bounded by the arc of a 

circle with a radius of 500 yards and the 

center located at: 

Latitude Longitude 

36°57′50.5′′ N 76°21′35.8′′ W 

(v) Explosives Handling Berth G–2. 

The waters bounded by the arc of a 

circle with a radius of 500 yards and the 

center located at: 

Latitude Longitude 

36°58′14.5′′ N 76°21′00.3′′ W 

* * * * * 

(viii) Anchorage H, Newport News 

Bar. The waters bounded by a line 

connecting the following points: 

Latitude Longitude 

36°57′38.8′′ N 76°24′18.5′′ W 

36°57′52.3′′ N 76°22′29.7′′ W 

36°58′07.4′′ N 76°22′01.8′′ W 

36°57′31.6′′ N 76°22′00.6′′ W 

36°57′18.7′′ N 76°24′10.1′′ W 

(4) James River Anchorages. (i) 

Anchorage I, Newport News. The waters 

bounded by a line connecting the 

following points: 

Latitude Longitude 

36°58′49.0′′ N 76°27′09.8′′ W 

36°58′35.9′′ N 76°26′37.2′′ W 

36°57′52.2′′ N 76°26′01.6′′ W 

36°57′31.1′′ N 76°25′33.3′′ W 

36°57′07.2′′ N 76°24′43.1′′ W 

36°56′23.1′′ N 76°24′26.8′′ W 

36°56′03.5′′ N 76°24′35.8′′ W 

36°57′54.2′′ N 76°26′40.3′′ W 

36°58′23.5′′ N 76°27′09.8′′ W 

(ii) Anchorage Berth I–1. The waters 

bounded by the arc of a circle with a 

radius of 400 yards and the center 

located at: 

Latitude Longitude 

36°57′09.0′′ N 76°25′20.4′′ W 

* * * * * 

Dated: January 3, 2008. 

Fred M. Rosa, Jr., 

Rear Admiral, U.S. Coast Guard, Commander, 

Fifth Coast Guard District. 

[FR Doc. E8–1762 Filed 1–30–08; 8:45 am] 

BILLING CODE 4910–15–P 


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