52782 Federal Register / Vol. 73, No. 177 / Thursday, September 11, 2008 / Rules and Regulations 

DEPARTMENT OF TRANSPORTATION 

14 CFR Part 97 

[Docket No. 30625; Amdt. No. 3285] 

Standard Instrument Approach 

Procedures, and Takeoff Minimums 

and Obstacle Departure Procedures; 

Miscellaneous Amendments 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This rule establishes, amends, 

suspends, or revokes Standard 

Instrument Approach Procedures 

(SIAPs) and associated Takeoff 

Minimums and Obstacle Departure 

Procedures for operations at certain 

airports. These regulatory actions are 

needed because of the adoption of new 

or revised criteria, or because of changes 

occurring in the National Airspace 

System, such as the commissioning of 

new navigational facilities, adding new 

obstacles, or changing air traffic 

requirements. These changes are 

designed to provide safe and efficient 

use of the navigable airspace and to 

promote safe flight operations under 

instrument flight rules at the affected 

airports. 

DATES: This rule is effective September 

11, 2008. The compliance date for each 

SIAP, associated Takeoff Minimums, 

and ODP is specified in the amendatory 

provisions. 

The incorporation by reference of 

certain publications listed in the 

regulations is approved by the Director 

of the Federal Register as of September 

11, 2008. 

ADDRESSES: Availability of matter 

incorporated by reference in the 

amendment is as follows: 

For Examination—

1. FAA Rules Docket, FAA 

Headquarters Building, 800 

Independence Avenue, SW., 

Washington, DC 20591; 

2. The FAA Regional Office of the 

region in which the affected airport is 

located; 

3. The National Flight Procedures 

Office, 6500 South MacArthur Blvd., 

Oklahoma City, OK 73169 or, 

4. The National Archives and Records 

Administration (NARA). For 

information on the availability of this 

material at NARA, call 202–741–6030, 

or go to: http://www.archives.gov/ 

federal_register/ 

code_of_federal_regulations/ 

ibr_locations.html. 

Availability—All SIAPs are available 

online free of charge. Visit http:// 

nfdc.faa.gov to register. Additionally, 

individual SIAP and Takeoff Minimums 

and ODP copies may be obtained from: 

1. FAA Public Inquiry Center (APA–

200), FAA Headquarters Building, 800 

Independence Avenue, SW., 

Washington, DC 20591; or 

2. The FAA Regional Office of the 

region in which the affected airport is 

located. 

FOR FURTHER INFORMATION CONTACT: 

Harry J. Hodges, Flight Procedure 

Standards Branch (AFS–420) Flight 

Technologies and Programs Division, 

Flight Standards Service, Federal 

Aviation Administration, Mike 

Monroney Aeronautical Center, 6500 

South MacArthur Blvd., Oklahoma City, 

OK 73169 (Mail Address: P.O. Box 

25082 Oklahoma City, OK 73125) 

telephone: (405) 954–4164. 

SUPPLEMENTARY INFORMATION: This rule 

amends Title 14, Code of Federal 

Regulations, Part 97 (14 CFR part 97) by 

amending the referenced SIAPs. The 

complete regulatory description of each 

SIAP is listed on the appropriate FAA 

Form 8260, as modified by the National 

Flight Data Center (FDC)/Permanent 

Notice to Airmen (P–NOTAM), and is 

incorporated by reference in the 

amendment under 5 U.S.C. 552(a), 1 

CFR part 51, and § 97.20 of Title 14 of 

the Code of Federal Regulations. 

The large number of SIAPs, their 

complex nature, and the need for a 

special format make their verbatim 

publication in the Federal Register 

expensive and impractical. Further, 

airmen do not use the regulatory text of 

the SIAPs, but refer to their graphic 

depiction on charts printed by 

publishers of aeronautical materials. 

Thus, the advantages of incorporation 

by reference are realized and 

publication of the complete description 

of each SIAP contained in FAA form 

documents is unnecessary. This 

amendment provides the affected CFR 

sections and specifies the types of SIAP 

and the corresponding effective dates. 

This amendment also identifies the 

airport and its location, the procedure 

and the amendment number. 

The Rule 

This amendment to 14 CFR part 97 is 

effective upon publication of each 

separate SIAP as amended in the 

transmittal. For safety and timeliness of 

change considerations, this amendment 

incorporates only specific changes 

contained for each SIAP as modified by 

FDC/P–NOTAMs. 

The SIAPs, as modified by FDC P–

NOTAM, and contained in this 

amendment are based on the criteria 

contained in the U.S. Standard for 

Terminal Instrument Procedures 

(TERPS). In developing these changes to 

SIAPs, the TERPS criteria were applied 

only to specific conditions existing at 

the affected airports. All SIAP 

amendments in this rule have been 

previously issued by the FAA in a FDC 

NOTAM as an emergency action of 

immediate flight safety relating directly 

to published aeronautical charts. The 

circumstances which created the need 

for all these SIAP amendments requires 

making them effective in less than 30 

days. 

Because of the close and immediate 

relationship between these SIAPs and 

safety in air commerce, I find that notice 

and public procedure before adopting 

these SIAPs are impracticable and 

contrary to the public interest and, 

where applicable, that good cause exists 

for making these SIAPs effective in less 

than 30 days. 

Conclusion 

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. It, therefore—(1) is not a 

‘‘significant regulatory action’’ under 

DOT Regulatory 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. For the same 

reason, the FAA certifies that this 

amendment will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

List of Subjects in 14 CFR Part 97 

Air traffic control, Airports, 

Incorporation by reference, and 

Navigation (air). 

Issued in Washington, DC on August 22, 

2008. 

James J. Ballough, 

Director, Flight Standards Service. 

Adoption of the Amendment 

■ Accordingly, pursuant to the authority 

delegated to me, Title 14, Code of 

Federal regulations, Part 97, 14 CFR part 

97, is amended by amending Standard 

Instrument Approach Procedures, 

effective at 0901 UTC on the dates 

specified, as follows: 

PART 97—STANDARD INSTRUMENT 

APPROACH PROCEDURES 

■ 1. The authority citation for part 97 

continues to read as follows: 


rmajette on PRODPC74 with RULES
Federal Register / Vol. 73, No. 177 / Thursday, September 11, 2008 / Rules and Regulations 52783 

Authority: 49 U.S.C. 106(g), 40103, 40106, 

40113, 40114, 40120, 44502, 44514, 44701, 

44719, 44721–44722. 

■ 2. Part 97 is amended to read as 

follows: 

§§ 97.23, 97.25, 97.27, 97.29, 97.31, 97.33, 

97.35 [Amended] 

By amending: § 97.23 VOR, VOR/ 

DME, VOR or TACAN, and VOR/DME 

or TACAN; § 97.25 LOC, LOC/DME, 

LDA, LDA/DME, SDF, SDF/DME; 

§ 97.27 NDB, NDB/DME; § 97.29 ILS, 

ILS/DME, ISMLS, MLS/DME, MLS/ 

RNAV; § 97.31 RADAR SIAPs; § 97.33 

RNAV SIAPs; and § 97.35 COPTER 

SIAPs, Identified as follows: 

* * * Effective Upon Publication 

FDC date State City Airport FDC No. Subject 

07/07/08 ...... TX Alice .................................. Alice International .................................. 8/1741 LOC/DME RWY 31, ORIG 

07/07/08 ...... LA Slidell ................................ Slidell ...................................................... 8/1742 NDB RWY 36, ORIG–C 

07/07/08 ...... LA Baton Rouge .................... Baton Rouge Metro, Ryan Field ............ 8/1743 ILS OR LOC RWY 22R, AMDT 

10 

07/07/08 ...... KS Norton ............................... Norton Muni ........................................... 8/1896 RNAV (GPS) RWY 16, ORIG–A 

07/07/08 ...... KS Norton ............................... Norton Muni ........................................... 8/1897 RNAV (GPS) RWY 34, ORIG 

07/07/08 ...... OK Norman ............................. University of Oklahoma Westheimer ..... 8/1898 NDB RWY 35, ORIG–A 

07/07/08 ...... OK Oklahoma City .................. Will Rogers World .................................. 8/1899 ILS OR LOC RWY 17L, AMDT 1 

08/08/08 ...... IN Indianapolis ...................... Indianapolis Intl ...................................... 8/1952 RNAV (RNP) Z RWY 32, ORIG 

08/08/08 ...... NJ Millville .............................. Millville Muni ........................................... 8/2039 RNAV (GPS) RWY 14, ORIG 

08/11/08 ...... ME Augusta ............................ Augusta State ........................................ 8/2203 GPS RWY 17, ORIG 

08/11/08 ...... PA Lancaster .......................... Lancaster ............................................... 8/2231 RNAV (GPS) RWY 26, AMDT 1 

08/11/08 ...... TN Shelbyville ........................ Bomar Field—Shelbyville Muni .............. 8/2244 RNAV (GPS) Y RWY 36, ORIG 

08/12/08 ...... FL Lakeland ........................... Lakeland Linder Regional ...................... 8/2395 ILS OR LOC RWY 5, AMDT 7 

08/11/08 ...... MA Westfield/Springfield ......... Barnes Muni ........................................... 8/2429 VOR OR TACAN RWY 2, AMDT 

4B 

08/11/08 ...... MA Westfield/Springfield ......... Barnes Muni ........................................... 8/2430 GPS RWY 2, ORIG–A 

08/11/08 ...... MA Westfield/Springfield ......... Barnes Muni ........................................... 8/2433 VOR RWY 20, AMDT 20A 

08/13/08 ...... NY Ithaca ................................ Ithaca Tompkins Regional ..................... 8/2877 VOR OR GPS RWY 32, AMDT 1 

08/13/08 ...... NY Ithaca ................................ Ithaca Tompkins Regional ..................... 8/2878 ILS RWY 32, AMDT 5A 

08/14/08 ...... ME Belfast ............................... Belfast Muni ........................................... 8/2997 NDB RWY 15, AMDT 3 

08/14/08 ...... TN Tullahoma ......................... Tullahoma Regional/Wm Northern Fld .. 8/3016 VOR RWY 6, ORIG 

08/14/08 ...... TN Tullahoma ......................... Tullahoma Regional/Wm Northern Fld .. 8/3017 VOR RWY 24, ORIG 

08/14/08 ...... FL Orlando ............................. Orlando Executive .................................. 8/3018 TAKEOFF MINIMUMS AND OBSTACLE DP, AMDT 3 

08/14/08 ...... TN Tullahoma ......................... Tullahoma Regional/Wm Northern Fld .. 8/3019 RNAV (GPS) RWY 24, ORIG 

08/14/08 ...... TN Tullahoma ......................... Tullahoma Regional/Wm Northern Fld .. 8/3021 RNAV (GPS) RWY 6, ORIG 

08/14/08 ...... NJ Andover ............................ Aeroflex-Andover ................................... 8/3039 RNAV (GPS) RWY 3, AMDT 1 

08/14/08 ...... AL Birmingham ...................... Birmingham Intl ...................................... 8/3082 RNAV (GPS) RWY 6, ORIG 

08/14/08 ...... FM Pohnpei Island .................. Pohnpei Intl ............................................ 8/3137 NDB OR GPS–C, AMDT 3 

08/14/08 ...... OR Pendleton ......................... Eastern Oregon Rgnl at Pendleton ....... 8/3174 VOR OR GPS RWY 7, AMDT 

14B 

08/20/08 ...... AK Anchorage ........................ Merrill Field ............................................ 8/3297 RNAV (GPS) A, ORIG 

08/15/08 ...... CA Riverside ........................... Riverside Muni ....................................... 8/3310 ILS OR LOC RWY 9, AMDT 7B 

08/18/08 ...... OR Roseburg .......................... Roseburg Rgnl ....................................... 8/3341 TAKEOFF MINIMUMS AND OBSTACLE DP, AMDT 5 

08/18/08 ...... NH Manchester ....................... Manchester ............................................ 8/3600 VOR RWY 35, AMDT 15C 

08/18/08 ...... NH Manchester ....................... Manchester ............................................ 8/3601 ILS OR LOC RWY 35, AMDT 

1A; ILS RWY 35 (CAT II), 

AMDT 1A; ILS RWY 35 (CAT 

III), AMDT 1A 

08/18/08 ...... PR Isla De Vieques ................ Antonio Rivera Rodriguez ...................... 8/3623 RNAV (GPS) RWY 9, AMDT 1A 

08/19/08 ...... CA San Diego ......................... Brown Field Muni ................................... 8/3808 TAKEOFF MINIMUMS AND OBSTACLE DP, AMDT 3 

08/19/08 ...... WA Spokane ........................... Spokane Intl ........................................... 8/3855 RNAV (GPS) RWY 21, ORIG–D 

08/19/08 ...... TX McAllen ............................. McAllen Miller Intl ................................... 8/3886 ILS RWY 13, AMDT 8B 

08/19/08 ...... TX McAllen ............................. McAllen Miller Intl ................................... 8/3887 VOR RWY 31, AMDT 1A 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3930 ILS OR LOC RWY 4R, AMDT 6I 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3931 ILS OR LOC RWY 32L, AMDT 2 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3932 RNAV (GPS) RWY 22R, AMDT 1 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3933 ILS OR LOC RWY 32R, AMDT 

21B 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3934 RNAV (GPS) RWY 32L, AMDT 

2A 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3936 LOC RWY 4L, AMDT 20 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3938 RNAV (GPS) RWY 14L, AMDT 1 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3941 ILS OR LOC RWY 22L, AMDT 

4F 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3942 RNAV (GPS) RWY 14R, AMDT 1 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3943 RNAV (GPS) RWY 4R, ORIG–A 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3944 ILS OR LOC RWY 22R, AMDT 

7E 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3948 RNAV (GPS) RWY 32R, AMDT 1 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3949 RNAV (GPS) RWY 4L, AMDT 1 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3950 RNAV (GPS) Y RWY 22L, 

ORIG–A 


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52784 Federal Register / Vol. 73, No. 177 / Thursday, September 11, 2008 / Rules and Regulations 

FDC date State City Airport FDC No. Subject 

08/19/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/3952 RNAV (GPS) Z RWY 22L, ORIG 

08/20/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/4091 ILS OR LOC RWY 14R, AMDT 

30; ILS RWY 14R (CAT II), 

AMDT 30; ILS RWY 14R (CAT 

III), AMDT 30 

08/20/08 ...... IL Chicago ............................ Chicago-O’Hare Intl ............................... 8/4092 ILS OR LOC RWY 14L, AMDT 

29 

08/20/08 ...... MD Salisbury ........................... Salisbury-Ocean City Wicomico Regional.8/4188 ILS RWY 32, AMDT 6 

07/08/08 ...... UT Salt Lake City ................... Salt Lake City Intl ................................... 8/4753 RNAV (GPS) RWY 17, ORIG 

07/08/08 ...... UT Salt Lake City ................... Salt Lake City Intl ................................... 8/4754 VOR/DME RWY 34R, AMDT 9 

07/10/08 ...... VA Richmond ......................... Chesterfield County ............................... 8/6327 RNAV (GPS) RWY 33, ORIG 

07/24/08 ...... FM Pohnpei Island .................. Pohnpei Intl ............................................ 8/9241 NDB/DME RWY 9, AMDT 4. 

THIS NOTAM PUBLISHED IN 

TL08–19 IS HEREBY RESCINDED IN ITS ENTIRETY 

07/24/08 ...... FM Pohnpei Island .................. Pohnpei Intl ............................................ 8/9246 NDB OR GPS–B, AMDT 3. THIS 

NOTAM PUBLISHED IN 

TL08–19 IS HEREBY RESCINDED IN ITS ENTIRETY 

[FR Doc. E8–20445 Filed 9–10–08; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[TD 9425] 

RIN 1545–BF62 

Section 6707A and the Failure To 

Include on Any Return or Statement 

any Information Required To Be 

Disclosed Under Section 6011 With 

Respect to a Reportable Transaction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Temporary regulations. 

SUMMARY: This document contains 

temporary regulations regarding the 

imposition of penalties under section 

6707A of the Internal Revenue Code 

(Code) for the failure to include on any 

return or statement any information 

required to be disclosed under section 

6011 with respect to a reportable 

transaction. The text of the temporary 

regulations also serves as the text of the 

proposed regulations set forth in the 

notice of proposed rulemaking on this 

subject in the Proposed Rules section of 

this issue of the Federal Register. 

DATES: Effective Date: These regulations 

are effective on September 11, 2008. 

Applicability Date: For dates of 

applicability, see § 301.6707A–1T(f). 

FOR FURTHER INFORMATION CONTACT: 

Matthew Cooper, (202) 622–4940 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains amendments 

to 26 CFR part 301 under section 6707A 

of the Code. Section 6707A was added 

to the Code by section 811 of the 

American Jobs Creation Act of 2004, 

Public Law 108–357 (118 Stat. 1418) 

(AJCA), enacted on October 22, 2004. 

Section 6707A provides a monetary 

penalty for the failure to include on any 

return or statement any information 

required to be disclosed under section 

6011 with respect to a reportable 

transaction. The penalty applies to 

returns and statements the due date for 

which is after October 22, 2004, and 

which were not filed before that date. 

The amount of the section 6707A 

penalty for failure to include 

information required under section 6011 

with respect to a reportable transaction, 

other than a listed transaction, is 

$10,000 in the case of an individual, 

and $50,000 in any other case. If the 

failure is with respect to a listed 

transaction, the penalty is increased to 

$100,000 in the case of an individual, 

and $200,000 in any other case. 

Section 6707A(d)(1) grants the 

Commissioner authority to rescind all or 

a portion of any penalty imposed under 

section 6707A if (1) the violation relates 

to a reportable transaction that is not a 

listed transaction and (2) rescission of 

the penalty would promote compliance 

with the requirements of the Code and 

effective tax administration. Section 

6707A(d)(2) provides that the 

Commissioner’s determination whether 

to rescind the penalty may not be 

reviewed in any judicial proceeding. 

Rev. Proc. 2007–21, 2007–1 CB 613, 

provides the procedures to follow to 

request rescission of all or any portion 

of a penalty assessed under section 

6707A with respect to a reportable 

transaction other than a listed 

transaction. 

Section 6707A(e) requires a person 

that is required to file periodic reports 

under section 13 or 15(d) of the 

Securities Exchange Act of 1934, or 

consolidated reports with another 

person, to disclose in those reports for 

the periods specified by the Secretary, 

the requirement to pay the penalties set 

forth in section 6707A(e)(2) (for 

example, certain penalties under section 

6662(h) and penalties under sections 

6662A(c), 6707A(b)(2), or 6707A(e)). 

Rev. Proc. 2005–51, 2005–2 CB 296, 

which was amplified by Rev. Proc. 

2007–25, 2007–1 CB 761, describes the 

reports on which the disclosures must 

be made, the information that must be 

disclosed, and the deadlines by which 

persons must make the disclosures on 

the reports to avoid additional penalties 

under section 6707A(e). If the person 

fails to disclose the requirement to pay 

the penalties, then section 6707A(e) 

requires that the failure be treated as a 

failure to disclose a listed transaction to 

which an additional section 6707A 

penalty applies. Because a penalty 

imposed under section 6707A(e) is 

treated as a penalty imposed with 

respect to a listed transaction, the 

penalty is not subject to rescission. 

To implement the pertinent 

provisions of the AJCA, the Treasury 

Department and the IRS proposed 

amendments to the rules relating to the 

disclosure of reportable transactions by 

taxpayers under section 6011 (see Prop. 

Treas. Reg. § 1.6011–4, 2006–49 IRB 

1049) and finalized those proposed 

regulations in TD 9350 (72 FR 43146) 

published on August 3, 2007. 

Sections 1.6011–4(a) and (d) generally 

require that a taxpayer file a disclosure 

statement on Form 8886, ‘‘Reportable 


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