Federal Register / Vol. 74, No. 18 / Thursday, January 29, 2009 / Rules and Regulations 5103 

1Pipeline Posting Requirements under Section 23 

of the Natural Gas Act, Order No. 720, FERC Stats. 

& Regs. ¶ 31,283 (2008). 2 Id. P 168. 

DEPARTMENT OF ENERGY 

Federal Energy Regulatory 

Commission 

18 CFR Part 284 

[Docket No. RM08–2–000; Order No. 720] 

Pipeline Posting Requirements Under 

Section 23 of the Natural Gas Act 

January 15, 2008. 

AGENCY: Federal Energy Regulatory 

Commission. 

ACTION: Final Rule: Order Granting 

Extension of Time. 

SUMMARY: On November 20, 2008, the 

Federal Energy Regulatory Commission 

issued a Final Rule in Order No. 720 

which amended part 284 of its 

regulations to require, in relevant part, 

major non-interstate natural gas 

pipelines to post, on a daily basis, 

certain information regarding scheduled 

volumes in natural gas to be 

transported. The date for major noninterstate pipelines to comply with the 

requirements of Order No. 720 is being 

extended at the request of the American 

Gas Association. 

DATES: Compliance date: The date for 

major non-interstate pipelines to 

comply with Order No. 720, published 

in the Federal Register on December 2, 

2008 (73 FR 73494) is extended to 150 

days following the issuance of a 

Commission order on rehearing of Order 

No. 720. 

FOR FURTHER INFORMATION CONTACT: 

Christopher Ellsworth (Technical), 

Office of Enforcement, Federal Energy 

Regulatory Commission, 888 First 

Street, NE., Washington, DC 20426, 

(202) 502–8228. 

Gabriel Sterling (Legal), Office of 

Enforcement, Federal Energy 

Regulatory Commission, 888 First 

Street, NE., Washington, DC 20426, 

(202) 502–8891. 

SUPPLEMENTARY INFORMATION: 

Before Commissioners: Joseph T. Kelliher, 

Chairman; Suedeen G. Kelly, Marc Spitzer, 

Philip D. Moeller, and Jon Wellinghoff. 

In the matter of: Docket No. RM08–2–000, 

Pipeline Posting Requirements under Section 

23 of the Natural Gas Act. 

Order Granting Extension of Time 

Issued January 15, 2009 

1. On November 20, 2008, the Federal 

Energy Regulatory Commission 

(Commission) issued a Final Rule in 

Order No. 720,1 which amended Part 

284 of its regulations to require, in 

relevant part, major non-interstate 

natural gas pipelines to post, on a daily 

basis, certain information regarding 

scheduled volumes of natural gas to be 

transported. Major non-interstate 

pipelines were required to comply with 

Order No. 720 within 150 days 

following publication of the order in the 

Federal Register.2

2. On December 11, 2008, the 

American Gas Association (AGA) filed a 

Motion for an Extension of Time to 

Comply with Order No. 720. AGA 

further requested expedited treatment of 

its motion. Answers in support of the 

motion were subsequently filed by the 

Texas Pipeline Association (TPA), 

Pacific Gas and Electric Company 

(PG&E), and Shell Offshore Inc. (Shell). 

These parties seek an extension of time 

for major non-interstate pipelines to 

comply with the requirements of Order 

No. 720. 

3. The Commission grants an 

extension of time as requested in the 

motion and supported in the answers. In 

particular, we find the answers 

submitted by commenters to be 

persuasive. The commenters argue that 

some major non-interstate pipelines will 

need additional time in which to 

determine which receipt and delivery 

points are subject to the posting 

requirements, obtain corporate approval 

for expenditures needed for compliance, 

and develop Internet posting systems. 

Additionally, we agree that some 

compliance activities may be premature 

prior to the issuance of an order on 

rehearing of Order No. 720. 

4. Therefore, we grant an extension of 

time for major non-interstate pipelines 

to comply with the requirements of 

Order No. 720 until 150 days following 

the issuance of an order addressing the 

pending requests for rehearing. We do 

not modify the deadline by which 

interstate pipelines must comply with 

the requirements of Order No. 720. 

Interstate pipelines must begin posting 

relevant information regarding no-notice 

service within 60 days following the 

publication of Order No. 720 in the 

Federal Register. 

The Commission orders: 

Major non-interstate pipelines must 

comply with the requirements of Order 

No. 720 within 150 days following the 

issuance of an order on rehearing in this 

proceeding. 

By the Commission. 

Kimberly D. Bose, 

Secretary. 

[FR Doc. E9–1468 Filed 1–28–09; 8:45 am] 

BILLING CODE 6717–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1, 20, 25, 26, 31, 40, 41, 

44, 53, 54, 55, 56, 156, 157, and 301 

[TD 9436] 

RIN 1545–BG83 

Tax Return Preparer Penalties Under 

Sections 6694 and 6695; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9436) that were published in the 

Federal Register on Monday, December 

22, 2008 (73 FR 78430) implementing 

amendments to the tax return preparer 

penalties under sections 6694 and 6695 

of the Internal Revenue Code and 

related provisions under sections 6060, 

6107, 6109, 6696, and 7701(a)(36) 

reflecting amendments to the Code 

made by section 8246 of the Small 

Business and Work Opportunity Tax 

Act of 2007 and section 506 of the Tax 

Extenders and Alternative Minimum 

Tax Relief Act of 2008. The final 

regulations affect tax return preparers 

and provide guidance regarding the 

amended provisions. 

DATES: This correction is effective 

January 29, 2009, and is applicable on 

December 22, 2008. 

FOR FURTHER INFORMATION CONTACT: 

Michael E. Hara, (202) 622–4910, and 

Matthew S. Cooper, (202) 622–4940 (not 

toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations that are the 

subject of this document are under 

sections 6060, 6107, 6109, 6694, 6695, 

6696, and 7701 of the Internal Revenue 

Code. 

Need for Correction 

As published, final regulations (TD 

9436) contains errors that may prove to 

be misleading and are in need of 

clarification. 

List of Subjects 

26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 20 

Generation-skipping transfer taxes, 

Reporting and recordkeeping 

requirements. 


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5104 Federal Register / Vol. 74, No. 18 / Thursday, January 29, 2009 / Rules and Regulations 

26 CFR Part 25 

Gift taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 26 

Generation-skipping transfer taxes, 

Reporting and recordkeeping 

requirements. 

26 CFR Part 31 

Employment taxes, Income taxes, 

Penalties, Pensions, Railroad retirement, 

Reporting and recordkeeping 

requirements, Social security, 

Unemployment compensation. 

26 CFR Part 40 

Excise taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 41 

Excise taxes, Motor vehicles, 

Reporting and recordkeeping 

requirements. 

26 CFR Part 44 

Excise taxes, Gambling, Reporting and 

recordkeeping requirements. 

26 CFR Part 53 

Excise taxes, Foundations, 

Investments, Lobbying, Reporting and 

recordkeeping requirements. 

26 CFR Part 54 

Excise taxes, Pensions, Reporting and 

recordkeeping requirements. 

26 CFR Part 55 

Excise taxes, Investments, Reporting 

and recordkeeping requirements. 

26 CFR Part 56 

Excise taxes, Lobbying, Nonprofit 

organizations, Reporting and 

recordkeeping requirements. 

26 CFR Part 156 

Excise taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 157 

Excise taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 

Correction of Publication 

■ Accordingly, 26 CFR parts 1, 20, 25, 

26, 31, 40, 41, 44, 53, 54, 55, 56, 156, 

157, and 301 are corrected by making 

the following correcting amendments: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 2. Section 1.6107–1 is amended 

by revising paragraphs (d) (1) and (2) to 

read as follows: 

§ 1.6107–1 Tax return preparer must 

furnish copy of return or claim for refund 

to taxpayer and must retain a copy or 

record. 

* * * * * 

(d) * * * 

(1) For the civil penalty for failure to 

furnish a copy of the return or claim for 

refund to the taxpayers (or nontaxable 

entity) as required under paragraph (a) 

of this section, see section 6695(a) and 

§ 1.6695–1(a). 

(2) For the civil penalty for failure to 

retain a copy of the return or claim for 

refund, or to retain a record as required 

under paragraph (b) of this section, see 

section 6695(d) and § 1.6695–1(d). 

* * * * * 

■ Par. 3. Section 1.6694–1 is amended 

as follows: 

■ 1. The first sentence of paragraph 

(b)(2) is revised. 

■ 2. The second sentence of paragraph 

(f)(4) Example 1. is revised. 

■ 3. The eighth sentence of paragraph 

(f)(4) Example 2. is revised. 

§ 1.6694–1 Section 6694 penalties 

applicable to tax return preparers. 

* * * * * 

(b) * * * 

(2) * * * If there is a signing tax 

return preparer within the meaning of 

§ 301.7701–15(b)(1) of this chapter 

within a firm, the signing tax return 

preparer generally will be considered 

the person who is primarily responsible 

for all of the positions on the return or 

claim for refund giving rise to an 

understatement unless, based upon 

credible information from any source, it 

is concluded that the signing tax return 

preparer is not primarily responsible for 

the position(s) on the return or claim for 

refund giving rise to an understatement. 

* * * 

* * * * * 

(f) * * * 

(4) * * * 

Example 1. * * * Of this amount, $20,000 

relates to research and consultation 

regarding a transaction that is later reported 

on a return, and $1,000 is for the activities 

relating to the preparation of the return. 

* * * 

Example 2. * * * Because K’s 

signature as the signing tax return 

preparer is on the return, the IRS 

advises K that K may be subject to the 

section 6694(a) penalty. * * * 

* * * * * 

■ Par. 4. Section 1.6694–2 is amended 

by revising the last sentence of each 

paragraph (d)(1), (d)(2), and (d)(3)(ii) to 

read as follows: 

§ 1.6694–2 Penalty for understatement due 

to an unreasonable position. 

* * * * * 

(d) * * * 

(1) * * * For an exception to the 

section 6694(a) penalty for reasonable 

cause and good faith, see paragraph (e) 

of this section. 

(2) * * * For purposes of determining 

whether the tax return preparer has a 

reasonable basis for a position, a tax 

return preparer may rely in good faith 

without verification upon information 

furnished by the taxpayer and 

information and advice furnished by 

another advisor, another tax return 

preparer, or other party (including 

another advisor or tax return preparer at 

the tax return preparer’s firm), as 

provided in §§ 1.6694–1(e) and 1.6694– 

2(e)(5). 

(3) * * * 

(ii) * * * In addition, disclosure of a 

position is adequate in the case of a 

nonsigning tax return preparer if, with 

respect to that position, the tax return 

preparer complies with the provisions 

of paragraph (d)(3)(ii)(A) or (B) of this 

section, whichever is applicable. 

* * * * * 

■ Par. 5. Section 1.6694–3 is amended 

by revising the first two sentences of 

paragraph (c)(2) to read as follows: 

§ 1.6694–3 Penalty for understatement due 

to willful, reckless, or intentional conduct. 

* * * * * 

(c) * * * 

(2) A tax return preparer is not 

considered to have recklessly or 

intentionally disregarded a rule or 

regulation if the position contrary to the 

rule or regulation has a reasonable basis 

as defined in § 1.6694–2(d)(2) and is 

adequately disclosed in accordance with 

§§ 1.6694–2(d)(3)(i)(A) or (C) or 1.6694– 

2(d)(3)(ii). In the case of a position 

contrary to a regulation, the position 

must represent a good faith challenge to 

the validity of the regulation and, when 

disclosed in accordance with §§ 1.6694– 

2(d)(3)(i)(A) or (C) or 1.6694–2(d)(3)(ii), 

the tax return preparer must identify the 

regulation being challenged. * * * 

* * * * * 

■ Par. 6. Section 1.6695–1 is amended 

by revising paragraph (a)(2)(ii) to read as 

follows: 


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§ 1.6695–1 Other assessable penalties 

with respect to the preparation of tax 

returns for other persons. 

(a) * * * 

(2) * * * 

(ii) In order faithfully to carry out 

their official duties, have so arranged 

their affairs that they have less than full 

knowledge of the property that they 

hold or of the debts for which they are 

responsible, if information is deleted 

from the copy in order to preserve or 

maintain this arrangement. 

* * * * * 

■ Par. 7. Section 1.6696–1 is amended 

by revising the introductory text of 

paragraph (g)(1)(i) to read as follows: 

§ 1.6696–1 Claims for credit or refund by 

tax return preparers or appraisers. 

* * * * * 

(g) Time for filing claim. (1)(i) Except 

as provided in section 6694(c)(1) and 

§ 1.6694–4(a)(4)(ii) and (5), and in 

section 6694(d) and § 1.6694–1(d): 

* * * * * 

PART 20—ESTATE TAX; ESTATES OF 

DECEDENTS DYING AFTER AUGUST 

16, 1954 

■ Par. 8. The authority citation for part 

20 is amended by revising an entry for 

Section 20.6109–1 and removing an 

entry for Section 20.6695–2 in 

numerical order to read as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 20.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

■ Par. 9. Section 20.6694–1 is amended 

by revising paragraph (a) to read as 

follows: 

§ 20.6694–1 Section 6694 penalties 

applicable to tax return preparer. 

(a) In general. For general definitions 

regarding section 6694 penalties 

applicable to preparers of estate tax 

returns or claims for refund, see 

§ 1.6694–1 of this chapter. 

* * * * * 

PART 25—GIFT TAX; GIFTS MADE 

AFTER DECEMBER 31, 1954 

■ Par. 10. The authority citation for part 

25 is amended by revising an entry for 

§ 25.6109–1 and removing an entry for 

§ 25.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 25.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

■ Par. 11. Section 25.6694–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 25.6694–1 Section 6694 penalties 

applicable to tax return preparer. 

(a) In general. For general definitions 

regarding section 6694 penalties 

applicable to preparers of gift tax 

returns or claims for refund, see 

§ 1.6694–1 of this chapter. 

* * * * * 

PART 26—GENERATION-SKIPPING 

TRANSFER TAX REGULATIONS 

UNDER THE TAX REFORM ACT OF 

1986 

■ Par. 12. The authority citation for part 

26 is amended by revising an entry for 

§ 26.6109–1 and removing an entry for 

§ 26.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 26.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

■ Par. 13. Section 26.6694–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 26.6694–1 Section 6694 penalties 

applicable to tax return preparer. 

(a) In general. For general definitions 

regarding section 6694 penalties 

applicable to preparers of generationskipping transfer tax returns or claims 

for refund, see § 1.6694–1 of this 

chapter. 

* * * * * 

PART 31—EMPLOYMENT TAXES AND 

COLLECTION OF INCOME TAX AT THE 

SOURCE 

■ Par. 14. The authority citation for part 

31 is amended by removing an entry for 

§ 31.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 15. Section 31.6694–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 31.6694–1 Section 6694 penalties 

applicable to tax return preparer. 

(a) In general. For general definitions 

regarding section 6694 penalties 

applicable to preparers of employment 

tax returns or claims for refund of 

employment tax under chapters 21 

through 25 of subtitle C of the Internal 

Revenue Code, see § 1.6694–1 of this 

chapter. 

* * * * * 

■ Par. 16. Section 31.6694–3 is 

amended by revising paragraph (a) to 

read as follows: 

§ 31.6694–3 Penalty for understatement 

due to willful, reckless, or intentional 

conduct. 

(a) In general. A person who is a tax 

return preparer of any return or claim 

for refund of employment tax under 

chapters 21 through 25 of subtitle C of 

the Internal Revenue Code (Code) shall 

be subject to penalties under section 

6694(b) of the Code in the manner stated 

in § 1.6694–3 of this chapter. 

* * * * * 

PART 40—EXCISE TAX PROCEDURAL 

REGULATIONS 

■ Par. 17. The authority citation for part 

40 is amended by revising an entry for 

§ 40.6109–1 and removing an entry for 

§ 40.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 40.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

■ Par. 18. Section 40.6060–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 40.6060–1 Reporting requirements for 

tax return preparers. 

(a) In general. A person that employs 

one or more tax return preparers to 

prepare a return or claim for refund of 

any tax to which this part 40 applies 

other than for the person, at any time 

during a return period, shall satisfy the 

recordkeeping and inspection 

requirements in the manner stated in 

§ 1.6060–1 of this chapter. 

* * * * * 

■ Par. 19. Section 40.6107–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 40.6107–1 Tax return preparer must 

furnish copy of return to taxpayer and must 

retain a copy or record. 

(a) In general. A person who is a 

signing tax return preparer of any return 

or claim for refund of any tax to which 

this part 40 applies shall furnish a 

completed copy of the return or claim 

for refund to the taxpayer and retain a 

completed copy or record in the manner 

stated in § 1.6107–1 of this chapter. 

* * * * * 

■ Par. 20. Section 40.6109–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 40.6109–1 Tax return preparers 

furnishing identifying numbers for returns 

or claims for refund. 

(a) In general. Each return or claim for 

refund of any tax to which this part 40 

applies prepared by one or more signing 

tax return preparers must include the 

identifying number of the preparer 

required by § 1.6695–1(b) of this chapter 


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to sign the return or claim for refund in 

the manner stated in § 1.6109–2 of this 

chapter. 

* * * * * 

■ Par. 21. Section 40.6694–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 40.6694–1 Section 6694 penalties 

applicable to tax return preparer. 

(a) In general. For general definitions 

regarding section 6694 penalties 

applicable to preparers of returns or 

claims for refund of any tax to which 

this part 40 applies, see § 1.6694–1 of 

this chapter. 

* * * * * 

■ Par. 22. Section 40.6694–2 is 

amended by revising paragraph (a) to 

read as follows: 

§ 40.6694–2 Penalties for understatement 

due to an unreasonable position. 

(a) In general. A person who is a tax 

return preparer of any return or claim 

for refund of any tax to which this part 

40 applies shall be subject to penalties 

under section 6694(a) in the manner 

stated in § 1.6694–2 of this chapter. 

* * * * * 

■ Par. 23. Section 40.6694–3 is 

amended by revising paragraph (a) to 

read as follows: 

§ 40.6694–3 Penalties for understatement 

due to willful, reckless, or intentional 

conduct. 

(a) In general. A person who is a tax 

return preparer of any return or claim 

for refund of any tax to which this part 

40 applies shall be subject to penalties 

under section 6694(b) in the manner 

stated in § 1.6694–3 of this chapter. 

* * * * * 

■ Par. 24. Section 40.6694–4 is 

amended by revising paragraph (a) to 

read as follows: 

§ 40.6694–4 Extension of period of 

collection when tax return preparer pays 15 

percent of a penalty for understatement of 

taxpayer’s liability and certain other 

procedural matters. 

(a) In general. For rules relating to the 

extension of period of collection when 

a tax return preparer who prepared a 

return or claim for refund of any tax to 

which this part 40 applies pays 15 

percent of a penalty for understatement 

of taxpayer’s liability and procedural 

matters relating to the investigation, 

assessment and collection of the 

penalties under section 6694(a) and (b), 

the rules under § 1.6694–4 of this 

chapter will apply. 

* * * * * 

■ Par. 25. Section 40.6695–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 40.6695–1 Other assessable penalties 

with respect to the preparation of tax 

returns for other persons. 

(a) In general. A person who is a tax 

return preparer of any return or claim 

for refund of any tax to which this part 

40 applies shall be subject to penalties 

for failure to furnish a copy to the 

taxpayer under section 6695(a) of the 

Internal Revenue Code (Code), failure to 

sign the return under section 6695(b) of 

the Code, failure to furnish an 

identification number under section 

6695(c) of the Code, failure to retain a 

copy or list under section 6695(d) of the 

Code, failure to file a correct 

information return under section 

6695(e) of the Code, and negotiation of 

a check under section 6695(f) of the 

Code, in the manner stated in § 6695–1 

of this chapter. 

* * * * * 

■ Par. 26. Section 40.6696–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 40.6696–1 Claims for credit or refund by 

tax return preparers. 

(a) In general. The rules under 

§ 1.6696–1 of this chapter will apply for 

claims for credit or refund by a tax 

return preparer who prepared a return 

or claim for refund of any tax to which 

this part 40 applies. 

* * * * * 

PART 41—EXCISE TAX ON USE OF 

CERTAIN HIGHWAY MOTOR 

VEHICLES 

■ Par. 27. The authority citation for part 

41 is amended by removing an entry for 

§ 41.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 28. Section 41.6695–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 41.6695–1 Other assessable penalties 

with respect to the preparation of tax 

returns for other persons. 

(a) In general. A person who is a tax 

return preparer of any return or claim 

for refund of excise tax under section 

4481 of the Internal Revenue Code 

(Code) shall be subject to penalties for 

failure to furnish a copy to the taxpayer 

under section 6695(a) of the Code, 

failure to sign a return under section 

6695(b) of the Code, failure to furnish an 

identification number under section 

6695(c) of the Code, failure to retain a 

copy or list under section 6695(d) of the 

Code, failure to file a correct 

information return under section 

6695(e) of the Code, and negotiation of 

a check under section 6695(f) of the 

Code, in the manner stated in § 6695–1 

of this chapter. 

* * * * * 

PART 44—TAXES ON WAGERING; 

EFFECTIVE JANUARY 1, 1955 

■ Par. 29. The authority citation for part 

44 is amended by revising an entry for 

§ 44.6109–1 and removing an entry for 

§ 44.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 44.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

■ Par. 30. Section 44.6695–1 is 

amended by revising paragraph (a) to 

read as follows: 

§ 44.6695–1 Other assessable penalties 

with respect to the preparation of tax 

returns for other persons. 

(a) In general. A person who is a tax 

return preparer of any return or claim 

for refund of tax on wagers under 

sections 4401 or 4411 of the Internal 

Revenue Code (Code) shall be subject to 

penalties for failure to furnish a copy to 

the taxpayer under section 6695(a) of 

the Code, failure to sign the return 

under section 6695(b) of the Code, 

failure to furnish an identification 

number under section 6695(c) of the 

Code, failure to retain a copy or list 

under section 6695(d) of the Code, 

failure to file a correct information 

return under section 6695(e) of the 

Code, and negotiation of a check under 

section 6695(f) of the Code, in the 

manner stated in § 6695–1 of this 

chapter. 

* * * * * 

PART 53—FOUNDATION AND SIMILAR 

EXCISE TAXES 

■ Par. 31. The authority citation for part 

53 is amended by revising an entry for 

§ 53.6109–1 and removing an entry for 

§ 53.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 53.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

PART 54—PENSION EXCISE TAXES 

■ Par. 32. The authority citation for part 

54 is amended by revising an entry for 

§ 54.6109–1 and removing an entry for 

§ 54.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 54.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

■ Par. 33. In FR Doc. E8–29750 

appearing on page 78430 in the Federal 

Register of Monday, December 22, 2008, 

the following correction is made: 


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Federal Register / Vol. 74, No. 18 / Thursday, January 29, 2009 / Rules and Regulations 5107 

§ 54.6694–3 [Corrected] 

On page 78458, in the third column, 

in paragraph 107, the instruction 

‘‘Section 56.6694–3 is added to read as 

follows:’’ is removed and the language 

‘‘Section 54.6694–3 is added to read as 

follows:’’ is added in its place. 

PART 55—EXCISE TAX ON REAL 

ESTATE INVESTMENT TRUSTS AND 

REGULATED INVESTMENT 

COMPANIES 

■ Par. 34. The authority citation for part 

55 is amended by revising an entry for 

§ 55.6109–1 and removing an entry for 

§ 55.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 55.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

PART 56—PUBLIC CHARITY EXCISE 

TAXES 

■ Par. 35. The authority citation for part 

56 is amended by revising an entry for 

§ 56.6109–1 and removing an entry for 

§ 56.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 56.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

PART 156—EXCISE TAX ON 

GREENMAIL 

■ Par. 36. The authority citation for part 

156 is amended by revising an entry for 

§ 156.6109–1 and removing an entry for 

§ 156.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 156.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

PART 157—EXCISE TAX ON 

STRUCTURED SETTLEMENT 

FACTORING TRANSACTIONS 

■ Par. 37. The authority citation for part 

157 is amended by revising an entry for 

§ 157.6109–1 and removing an entry for 

§ 157.6695–2 in numerical order to read 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 157.6109–1 also issued under 26 

U.S.C. 6109(a). * * * 

PART 301—PROCEDURE AND 

ADMINISTRATION 

■ Par. 38. The authority citation for part 

301 continues to read in part as follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 39. Section 301.7701–15 is 

amended by revising paragraph 

(f)(1)(xi)(B) to read as follows: 

§ 301.7701–15 Tax return preparer. 

* * * * * 

(f) * * * 

(1) * * * 

(xi) * * * 

(B) A waiver of restriction on 

assessment after initiation of an audit of 

the taxpayer or another taxpayer if a 

determination in the audit of the other 

taxpayer affects, directly or indirectly, 

the liability of the taxpayer for tax. 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. E9–1095 Filed 1–28–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF AGRICULTURE 

Forest Service 

36 CFR Parts 223 and 261 

RIN 0596–AB81 

Sale and Disposal of National Forest 

System Timber; Special Forest 

Products and Forest Botanical 

Products 

AGENCY: Forest Service, USDA. 

ACTION: Final rule; notice of delay of 

effective date and comment period. 

SUMMARY: In accordance with the 

memorandum of January 20, 2009, from 

the Assistant to the President and Chief 

of Staff, entitled ‘‘Regulatory Review,’’ 

published in the Federal Register on 

January 26, 2009, the Department is 

delaying the effective date and opening 

for public comment, the rule published 

on December 29, 2008. This rule 

regulates the sustainable free use, 

commercial harvest, and sale of special 

forest products and forest botanical 

products from National Forest System 

lands. The December rule was originally 

set to take effect January 28, 2009. 

DATES: Effective January 28, 2009, the 

effective date of the rule amending 36 

CFR parts 223 and 261 published at 73 

FR 79367, December 29, 2008, is 

delayed until March 30, 2009. 

Comments must be received by March 2, 

2009. 

ADDRESSES: The public may send 

comments to USDA Forest Service, FM, 

Director, 201 14th Street, SW., Mailstop 

1103, Washington, DC 20024, or by email to wospecialproducts@fs.fed.us. 

FOR FURTHER INFORMATION CONTACT: 

Richard Fitzgerald, Forest Service, 

Forest Management Staff, (202) 205– 

1753. Individuals who use 

telecommunication devices for the deaf 

(TDD) may call the Federal Information 

Relay Service (FIRS) at 1–800–877–8339 

between 8 a.m. and 8 p.m., Eastern 

Standard Time, Monday through Friday. 

SUPPLEMENTARY INFORMATION: In 

accordance with the memorandum of 

January 20, 2009, from the Assistant to 

the President and Chief of Staff, entitled 

‘‘Regulatory Review,’’ published in the 

Federal Register on January 26, 2009, 74 

FR 4435, the Department is delaying the 

effective date and opening for public 

comment, the rule entitled ‘‘Sale and 

Disposal of National Forest System 

Timber; Special Forest Products and 

Forest Botanical Products’’, that was 

published in the Federal Register on 

December 29, 2008, 73 FR 79367. 

The Department is seeking comment 

from the public on any issues or 

concerns on the policy raised by the 

December rule. The December rule is 

needed to promote sustainability in 

light of the increased public demands 

for both timber and non-timber special 

forest products and forest botanical 

products over the past 10 years. In many 

cases, these demands are challenging 

sustainability, particularly in the most 

heavily used parts of the National Forest 

System. The December rule will help 

ensure the continued sustainability of 

special forest products and forest 

botanical products. 

Dated: January 26, 2009. 

Hank Kashdan, 

Acting Deputy Under Secretary, FS, NRE. 

[FR Doc. E9–1960 Filed 1–28–09; 8:45 am] 

BILLING CODE 3410–11–P 

FEDERAL COMMUNICATIONS 

COMMISSION 

47 CFR Part 1 

[GEN Docket No. 86–285; FCC 08–209] 

Amendment of the Schedule of 

Application Fees Set 

AGENCY: Federal Communications 

Commission. 

ACTION: Final rule. 

SUMMARY: The Commission makes rule 

changes to Part 1 of the Commission’s 

rules, and amends its Schedule of 

Application Fees to adjust its fees for 

processing applications and other 

filings. 

DATES: Effective January 29, 2009. 

SUPPLEMENTARY INFORMATION: 

1. By this Order, adopted September 

15, 2008 and released September 22, 

2008, the Commission makes rule 

changes to part 1 of the Commission’s 


rmajette on PRODPC74 with RULES