Federal Register / Vol. 73, No. 7 / Thursday, January 10, 2008 / Proposed Rules 1851 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 301 

[REG–129916–07] 

RIN 1545–BG76 

Patented Transactions; Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of public hearing on 

proposed rulemaking. 

SUMMARY: This document provides 

notice of a public hearing on a notice of 

proposed rulemaking relating to the 

disclosure of reportable transactions 

under sections 6011 and 6111 of the 

Internal Revenue Code. These 

regulations propose to add the patented 

transactions category of reportable 

transaction to the regulations under 

§ 1.6011–4 of the Income Tax 

Regulations. The regulations also 

include conforming changes to the rules 

relating to the disclosure of reportable 

transactions by material advisors under 

section 6111. 

DATES: The public hearing is being held 

on Thursday, February 21, 2008, at 10 

a.m. The IRS must receive outlines of 

the topics to be discussed at the hearing 

by Thursday, January 31, 2008. 

ADDRESSES: The public hearing is being 

held in the auditorium, Internal 

Revenue Building, 1111 Constitution 

Avenue, NW., Washington, DC. Send 

submissions to: CC: PA: LPD: PR (REG–

129916–07), room 5203, Internal 

Revenue Service, P.O. Box 7604, Ben 

Franklin Station, Washington, DC 

20044. Submissions may be handdelivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC: PA: LPD: PR (REG–129916–07), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC. Alternatively, 

taxpayers may submit electronic 

outlines of oral comments via the 

Federal eRulemaking Portal at http:// 

www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Michael H. Beker or Charles D. Wien, 

(202) 622–3070; concerning submissions 

of comments, the hearing, and/or to be 

placed on the building access list to 

attend the hearing, Richard A. Hurst at 

Richard.A.Hurst@irscounsel.treas.gov or 

(202) 622–7180 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is the 

notice of proposed rulemaking (REG–

129916–07) that was published in the 

Federal Register on Wednesday, 

September 26, 2007 (72 FR 54615). 

Persons who wish to present oral 

comments at the hearing that submitted 

written comments by December 26, 

2007, must submit an outline of the 

topics to be discussed and the amount 

of time to be devoted to each topic 

(signed original and eight (8) copies) by 

January 31, 2008. 

A period of 10 minutes is allotted to 

each person for presenting oral 

comments. After the deadline for 

receiving outlines has passed, the IRS 

will prepare an agenda containing the 

schedule of speakers. Copies of the 

agenda will be made available, free of 

charge, at the hearing or in the Freedom 

of Information Reading Room (FOIA RR) 

(Room 1621) which is located at the 

11th and Pennsylvania Avenue, NW., 

entrance, 1111 Constitution Avenue, 

NW., Washington, DC. 

Because of access restrictions, the IRS 

will not admit visitors beyond the 

immediate entrance area more than 30 

minutes before the hearing starts. For 

information about having your name 

placed on the building access list to 

attend the hearing, see the FOR FURTHER

INFORMATION CONTACT section of this 

document. 

Cynthia Grigsby, 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel (Procedure and 

Administration). 

[FR Doc. E8–219 Filed 1–9–08; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R03–OAR–2007–1001; FRL–8515–3] 

Approval and Promulgation of Air 

Quality Implementation Plans; 

Maryland; NOX and SO2 Emissions 

Limitations for Fifteen Coal-Fired 

Electric Generating Units 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to approve 

a State Implementation Plan (SIP) 

revision submitted by the Maryland 

Department of the Environment (MDE). 

This revision pertains to regulations for 

emission limitations at 15 Maryland 

power plants. The State requested that 

regulations establishing statewide 

tonnage caps for emissions of NOX and 

SO2 from 15 coal-fired electric 

generating units in Maryland be 

approved. These regulations also 

establish monitoring and reporting 

requirements, and authorize the MDE to 

reduce or waive penalties for noncompliance under certain conditions 

and provide for judicial review of 

decisions by the MDE to grant a 

reduction or waiver of penalties. This 

action is being taken under the Clean 

Air Act (CAA). 

DATES: Written comments must be 

received on or before February 11, 2008. 

ADDRESSES: Submit your comments, 

identified by Docket ID Number EPA–

R03–OAR–2007–1001, by one of the 

following methods: 

A. www.regulations.gov. Follow the 

on-line instructions for submitting 

comments. 

B. E-mail: 

fernandez.cristina@epa.gov. 

C. Mail: EPA–R03–OAR–2007–1001, 

Cristina Fernandez, Branch Chief, Air 

Quality Planning Branch, Mailcode 

3AP21, U.S. Environmental Protection 

Agency, Region III, 1650 Arch Street, 

Philadelphia, Pennsylvania 19103. 

D. Hand Delivery: At the previouslylisted EPA Region III address. Such 

deliveries are only accepted during the 

Docket’s normal hours of operation, and 

special arrangements should be made 

for deliveries of boxed information. 

Instructions: Direct your comments to 

Docket ID No. EPA–R03–OAR–2007–

1001. EPA’s policy is that all comments 

received will be included in the public 

docket without change, and may be 

made available online at 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit information that you 

consider to be CBI or otherwise 

protected through www.regulations.gov 

or e-mail. The www.regulations.gov 

Website is an ‘‘anonymous access’’

system, which means EPA will not 

know your identity or contact 

information unless you provide it in the 

body of your comment. If you send an 

e-mail comment directly to EPA without 

going through www.regulations.gov, 

your e-mail address will be 

automatically captured and included as 

part of the comment that is placed in the 

public docket and made available on the 

Internet. If you submit an electronic 

comment, EPA recommends that you 

include your name and other contact 

information in the body of your 

comment and with any disk or CD-ROM 

you submit. If EPA cannot read your 

comment due to technical difficulties 

and cannot contact you for clarification, 


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