Federal Register / Vol. 74, No. 143 / Tuesday, July 28, 2009 / Proposed Rules 37185 

attend the hearing, see the FOR FURTHER

INFORMATION CONTACT section of this 

preamble. 

The rules of 26 CFR 601.601(a)(3) 

apply to the hearing. Persons who wish 

to present oral comments at the hearing 

must submit written or electronic 

comments by September 10, 2009 and 

an outline of the topics to be discussed 

and the time to be devoted to each topic 

by September 10, 2009. A period of 10 

minutes will be allocated to each person 

for making comments. 

An agenda showing the scheduling of 

the speakers will be prepared after the 

deadline for receiving outlines has 

passed. Copies of the agenda will be 

available free of charge at the hearing. 

Drafting Information 

The principal author of the 

regulations is Amy L. Mielke of the 

Office of the Associate Chief Counsel 

(Procedure and Administration). 

List of Subjects in 31 CFR Part 10 

Accountants, Administrative practice 

and procedure, Lawyers, Reporting and 

recordkeeping requirements, Taxes. 

Proposed Amendments to the 

Regulations 

Accordingly, 31 CFR part 10 is 

proposed to be amended as follows: 

Paragraph 1. The authority citation 

for 31 CFR part 10 continues to read as 

follows: 

Authority: Sec. 3, 23 Stat. 258, secs. 2–12, 

60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551– 

559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan 

No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 

3 CFR, 1949–1953 Comp., p. 1017. 

Paragraph. 2. Section 10.27 is 

amended by revising paragraphs (b), 

(c)(1), and (d), and by adding paragraph 

(e) to read as follows: 

§ 10.27 Fees. 

* * * * * 

(b) Contingent fees—(1) Except as 

provided in paragraphs (b)(2), (3), (4), 

and (5) of this section, a practitioner 

may not charge a contingent fee for 

services rendered in connection with 

any matter before the Internal Revenue 

Service. 

(2) A practitioner may charge a 

contingent fee for services rendered in 

connection with the Internal Revenue 

Service’s examination of, or challenge 

to— 

(i) An original tax return; or 

(ii) An amended return or claim for 

refund or credit filed before the taxpayer 

received a written notice of examination 

of, or a written challenge to, the original 

tax return; or filed no later than 120 

days after the receipt of such written 

notice or written challenge. The 120 

days is computed from the earlier of a 

written notice of the examination, if 

any, or a written challenge to the 

original return. 

(3) A practitioner may charge a 

contingent fee for services rendered in 

connection with a claim for credit or 

refund filed solely in connection with 

the determination of statutory interest or 

penalties assessed by the Internal 

Revenue Service. 

(4) A practitioner may charge a 

contingent fee for services rendered in 

connection with a claim under section 

7623 of the Internal Revenue Code. 

(5) A practitioner may charge a 

contingent fee for services rendered in 

connection with any judicial proceeding 

arising under the Internal Revenue 

Code. 

(c) * * * 

(1) Contingent fee is any fee that is 

based, in whole or in part, on whether 

or not a position taken on a tax return 

or other filing avoids challenge by the 

Internal Revenue Service or is sustained 

either by the Internal Revenue Service 

or in litigation. A contingent fee 

includes a fee that is based on a 

percentage of the refund reported on a 

return, that is based on a percentage of 

the taxes saved, or that otherwise 

depends on the specific tax result 

attained. A contingent fee also includes 

any fee arrangement in which the 

practitioner will reimburse the client for 

all or a portion of the client’s fee in the 

event that a position taken on a tax 

return or other filing is challenged by 

the Internal Revenue Service or is not 

sustained, whether pursuant to an 

indemnity agreement, a guarantee, 

rescission rights, or any other 

arrangement with a similar effect. 

(2) * * * 

(d) Applicability date. This section is 

applicable to fee arrangements entered 

into after March 26, 2008. 

(e) Effective date. This section is 

effective on the date that the final 

regulations are published in the Federal 

Register. 

Linda E. Stiff, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. E9–17743 Filed 7–27–09; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R04–OAR–2009–0303(b); FRL–8936– 

1] 

Approval and Promulgation of 

Implementation Plans; South Carolina; 

Transportation Conformity 

Memorandum of Agreement Update 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to approve 

a revision to the South Carolina State 

Implementation Plan (SIP) submitted on 

November 28, 2008, through the South 

Carolina Department of Health and 

Environmental Control. This revision 

consists of transportation conformity 

criteria and procedures related to 

interagency consultation and 

enforceability of certain transportationrelated control measures and mitigation 

measures. The intended effect is to 

update the transportation conformity 

criteria and procedures in the South 

Carolina SIP. 

In the Final Rules Section of this 

Federal Register, EPA is approving the 

State’s SIP revision as a direct final rule 

without prior proposal because the 

Agency views this as a noncontroversial 

submittal and anticipates no adverse 

comments. A detailed rationale for the 

approval is set forth in the direct final 

rule. If no adverse comments are 

received in response to this rule, no 

further activity is contemplated. If EPA 

receives adverse comments, the direct 

final rule will be withdrawn and all 

public comments received will be 

addressed in a subsequent final rule 

based on this proposed rule. EPA will 

not institute a second comment period 

on this document. Any parties 

interested in commenting on this 

document should do so at this time. 

DATES: Written comments must be 

received on or before August 27, 2009. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R04– 

OAR–2009–0303, by one of the 

following methods: 

a. http://www.regulations.gov: Follow 

the on-line instructions for submitting 

comments. 

b. E-mail: Wood.amanetta@epa.gov. 

c. Fax: (404) 562–9019. 

d. Mail: EPA–R04–OAR–2009–0303, 

Air Quality Modeling and 

Transportation Section, Air Planning 

Branch, Air, Pesticides and Toxics 

Management Division, U.S. 

Environmental Protection Agency, 


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37186 Federal Register / Vol. 74, No. 143 / Tuesday, July 28, 2009 / Proposed Rules 

Region 4, 61 Forsyth Street, SW., 

Atlanta, Georgia 30303–8960. 

e. Hand Delivery or Courier: Amanetta 

Wood, Air Quality Modeling and 

Transportation Section, Air Planning 

Branch, Air, Pesticides and Toxics 

Management Division, U.S. 

Environmental Protection Agency, 

Region 4, 61 Forsyth Street, SW., 

Atlanta, Georgia 30303–8960. Such 

deliveries are only accepted during the 

Regional Office’s normal hours of 

operation. The Regional Office’s official 

hours of business are Monday through 

Friday, 8:30 to 4:30, excluding Federal 

holidays. 

Please see the direct final rule which 

is located in the Rules section of this 

Federal Register for detailed 

instructions on how to submit 

comments. 

FOR FURTHER INFORMATION CONTACT: 

Amanetta Wood of the Air Quality 

Modeling and Transportation Section at 

the Air Planning Branch, Air, Pesticides 

and Toxics Management Division, U.S. 

Environmental Protection Agency, 

Region 4, 61 Forsyth Street, SW., 

Atlanta, Georgia 30303–8960. Ms. 

Wood’s telephone number is 404–562– 

9025. She can also be reached via 

electronic mail at 

Wood.amanetta@epa.gov. 

SUPPLEMENTARY INFORMATION: For 

additional information see the direct 

final rule which is published in the 

Rules Section of this Federal Register. 

Dated: July 8, 2009. 

Beverly H. Banister, 

Acting Regional Administrator, Region 4. 

[FR Doc. E9–17817 Filed 7–27–09; 8:45 am] 

BILLING CODE 6560–50–P 


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