38092 Federal Register / Vol. 74, No. 146 / Friday, July 31, 2009 / Rules and Regulations 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 101 

Technical Amendments Concerning 

Amateur Rocket Activities 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule; technical 

amendment. 

SUMMARY: The FAA is making several 

editorial changes to the amateur rocket 

regulations. The intent of this action is 

to ensure the regulations are clear and 

accurate. 

DATES: This amendment is effective July 

31, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Charles P. Brinkman, Licensing and 

Safety Division (AST–200), Commercial 

Space Transportation, Federal Aviation 

Administration, 800 Independence 

Avenue, Washington, DC 20591, 

telephone (202) 267–7715, e-mail 

Phil.Brinkman@faa.gov. 

SUPPLEMENTARY INFORMATION: 

Background 

On Monday, July 6, 2009 (74 FR 

31842), the FAA published a correction 

document to the final rule 

‘‘Requirements for Amateur Rocket 

Activities’’. The final rule published 

December 4, 2008 (73 FR 73768). During 

the review process, we determined that 

additional minor amendments are 

needed in part 101 that could not be 

addressed in a correction document. 

The 2008 final rule added §§ 101.25 

and 101.26 relating to Class 2 and Class 

3 Rockets, respectively. However, to 

avoid redundancy, the FAA is now 

moving the requirements of § 101.26 

into § 101.25, and revising the section 

title to reflect the change. Combining 

the two sections provides the reader 

easy access to all information relating to 

both Class 2 and Class 3 Rockets 

operating limitations. 

Additionally, the words ‘‘unmanned 

rockets’’ are changed to ‘‘amateur 

rockets’’ in the titles of part 101 and 

subpart C and in §§ 101.1(a)(3), 101.5, 

and 101.7 for accuracy and clarity. 

Technical Amendment 

This technical amendment merely 

moves an existing section to clarify 

regulations and revises the part, subpart, 

and section headings for clarity. There 

are no other changes to the existing 

regulatory text. 

Justification for Immediate Adoption 

Because this action moves an existing 

section to an existing subpart, the FAA 

finds that notice and public comment 

under 5 U.S.C. 553(d) is unnecessary. 

For the same reason, the FAA finds 

good cause exists under 5 U.S.C. 553(d) 

for making this rule effective upon 

publication. 

List of Subjects in 14 CFR Part 101 

Aircraft, Aviation safety. 

The Amendment 

■ In consideration of the foregoing, the 

FAA amends 14 CFR part 101 as 

follows: 

PART 101—MOORED BALLOONS, 

KITES, AMATEUR ROCKETS AND 

UNMANNED FREE BALLOONS 

■ 1. The authority citation for part 101 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40103, 40113– 

40114, 45302, 44502, 44514, 44701–44702, 

44721, 46308. 

■ 2. Revise the heading of Part 101 to 

read as set forth above. 

§ 101.1 [Amended] 

■ 3. Amend § 101.1, paragraph (a)(3) by 

removing the words ‘‘unmanned rocket’’ 

and adding the words ‘‘amateur rocket’’ 

in their place. 

§ 101.5 [Amended] 

■ 4. Amend § 101.5 by removing the 

words ‘‘unmanned rocket’’ and adding 

the words ‘‘amateur rocket’’ in their 

place. 

§ 101.7 [Amended] 

■ 5. Amend § 101.7, paragraphs (a) and 

(b) by removing the words ‘‘unmanned 

rocket’’ and adding the words ‘‘amateur 

rocket’’ in their place in both places. 

Subpart C—Amateur Rockets 

■ 6. Revise the heading of subpart C to 

read as set forth above. 

■ 7. Revise § 101.25 to read as follows: 

§ 101.25 Operating limitations for Class 2- 

High Power Rockets and Class 3-Advanced 

High Power Rockets. 

When operating Class 2-High Power 

Rockets or Class 3-Advanced High 

Power Rockets, you must comply with 

the General Operating Limitations of 

§ 101.23. In addition, you must not 

operate Class 2-High Power Rockets or 

Class 3-Advanced High Power Rockets— 

(a) At any altitude where clouds or 

obscuring phenomena of more than fivetenths coverage prevails; 

(b) At any altitude where the 

horizontal visibility is less than five 

miles; 

(c) Into any cloud; 

(d) Between sunset and sunrise 

without prior authorization from the 

FAA; 

(e) Within 8 kilometers (5 statute 

miles) of any airport boundary without 

prior authorization from the FAA; 

(f) In controlled airspace without 

prior authorization from the FAA; 

(g) Unless you observe the greater of 

the following separation distances from 

any person or property that is not 

associated with the operations: 

(1) Not less than one-quarter the 

maximum expected altitude; 

(2) 457 meters (1,500 ft.); 

(h) Unless a person at least eighteen 

years old is present, is charged with 

ensuring the safety of the operation, and 

has final approval authority for 

initiating high-power rocket flight; and 

(i) Unless reasonable precautions are 

provided to report and control a fire 

caused by rocket activities. 

§ 101.26 [Removed] 

■ 8. Remove § 101.26. 

Issued in Washington, DC, on July 26, 

2009. 

Pamela Hamilton-Powell, 

Director, Office of Rulemaking. 

[FR Doc. E9–18278 Filed 7–30–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF COMMERCE 

National Oceanic and Atmospheric 

Administration 

15 CFR Part 922 

[Docket No. 0810241396–91118–02] 

RIN 0648–AX34 

Changes to the Florida Keys National 

Marine Sanctuary Regulations; 

Technical Corrections and Minor 

Substantive Changes 

AGENCY: Office of National Marine 

Sanctuaries (ONMS), National Oceanic 

and Atmospheric Administration 

(NOAA), Department of Commerce 

(DOC). 

ACTION: Final rule. 

SUMMARY: NOAA publishes this final 

rule for certain regulations for the 

Florida Keys National Marine 

Sanctuary. This final rule makes 

technical corrections and modifications 

to several areas in the regulations. As 

part of these modifications, NOAA: 

amends the definition of coral to 


rmajette on DSK29S0YB1PROD with RULES
Federal Register / Vol. 74, No. 146 / Friday, July 31, 2009 / Rules and Regulations 38093 

specifically include the common sea 

fan, Gorgonia ventalina and Venus sea 

fan, Gorgonia flabellum, which are both 

important sanctuary resources and are 

currently managed under the category 

‘‘live rock’’; specifies that ‘‘touching’’ 

coral is an injury and therefore, a 

prohibited activity in the FKNMS; 

amends the minimum distance between 

vessels and ‘‘divers down’’ flags to be 

100 yards instead of 100 feet; clarifies 

that the prohibitions listed for 

Sanctuary Preservation Areas and 

Ecological Reserves also apply in 

Research-only Areas; and corrects 

several citations that were currently out 

of date. 

DATES: The effective date of these 

regulations is August 31, 2009. 

ADDRESSES: Sean Morton, Acting 

Superintendent, Florida Keys National 

Marine Sanctuary, 33 East Quay Road, 

Key West, FL 33040. This Federal 

Register document is also accessible via 

the Internet at http:// 

sanctuaries.noaa.gov/management/ 

fr_notices.html. 

FOR FURTHER INFORMATION CONTACT: 

Sean Morton, Acting Superintendent, 

Florida Keys National Marine 

Sanctuary, 33 East Quay Road, Key 

West, FL 33040. 

SUPPLEMENTARY INFORMATION: 

I. Background 

In recognition of its important 

ecological role as a rich and unique 

marine environment with seagrass 

meadows, mangrove islands, and 

extensive living coral reefs, Congress 

designated the Florida Keys National 

Marine Sanctuary (FKNMS or 

Sanctuary) in 1990 (Pub. L. 101–605). 

Through this designation, Congress 

directed NOAA and the State of Florida 

to jointly develop a comprehensive 

program to reduce the risk of damage to 

these living marine resources, reduce 

the pollution in the waters of the 

Florida Keys, and to protect and restore 

the water quality, coral reefs, and other 

living marine resources of the Florida 

Keys. As such, NOAA and the State of 

Florida worked together to create the 

management plan for the FKNMS. The 

FKNMS regulations implementing the 

designation were published on June 12, 

1997 (62 FR 32154) and became 

effective on July 1, 1997. 

In the 18 years since designation, 

several regulatory issues have arisen 

that were not clearly addressed when 

the FKNMS regulations were adopted. 

In addition, there have been several 

changes to the Florida state laws during 

the same period and several technical 

errors identified in the current FKNMS 

regulations. With this final rule, NOAA 

updates the FKNMS regulations to make 

technical corrections and minor 

substantive clarifications; and codifies 

existing regulatory interpretation to 

address these issues and provide 

consistency with state law. 

II. Summary of the Revisions 

A. Changes to § 922.162 and § 922.163, 

Modification of Existing Regulations on 

Corals and Prohibited Activities 

1. Definition of Coral (§ 922.162(a)) 

The FKNMS regulations to protect 

corals and live rock include a list of 

activities that are prohibited, and 

include a definition of ‘‘coral’’ and ‘‘live 

rock’’ to which these protections extend. 

NOAA now adds the common sea fan, 

Gorgonia ventalina, and Venus sea fan, 

Gorgonia flabellum, to the list of coral 

species in the definition of coral. These 

coral species were unintentionally 

omitted from the definition. NOAA also 

makes the list of corals non-exclusive in 

case additional coral species are 

identified in the future. NOAA also 

amends the definition of coral to 

correctly identify black corals as part of 

the subclass Ceriantipatharia. The 

subclass for black corals was incorrectly 

listed in the regulations as Hexacorallia. 

2. Touching Coral (§ 922.163(a)(2)) 

Touching coral or live rock injures the 

resource and has been historically 

interpreted as such by NOAA, charter 

dive and snorkeling operations, and 

enforcement personnel. When corals are 

touched or handled, the organisms are 

injured and could suffer mortality. This 

final rule clarifies and codifies NOAA’s 

interpretation of injury to coral and live 

rock by adding ‘‘touching’’ coral to the 

list of prohibited activities. Clarifying 

that touching coral and live rock causes 

injury aids in sanctuary education and 

outreach efforts and helps public 

compliance with the prohibition. 

B. Other Proposed Modifications and 

Technical Corrections to Section 

§ 922.163 

1. Permit Live Rock Aquaculture 

(§ 922.163(a)(2)(i)) 

Section 922.163(a)(2)(i) cited 50 CFR 

part 638 as the authority to permit 

certain types of live rock aquaculture 

under the Magnuson-Stevens Act 

(MSA). However, that part of the CFR no 

longer exists. The authority to permit 

certain types of live rock aquaculture 

under the MSA is located at 50 CFR part 

622. Therefore, NOAA makes a 

correction to the regulations to reflect 

the updated citation. 

2. Dive Areas (§ 922.163(a)(5)(iii)(C)) 

NOAA regulations regarding dive area 

restrictions are inconsistent with State 

of Florida regulations that specify the 

safe distance between vessels and 

‘‘divers down’’ flags (Section 327.331 

Florida Statutes: Divers; definitions; 

divers-down flag required). According 

to the State of Florida regulations, the 

safe distance between vessels and 

‘‘divers down’’ flags is 100 yards. In 

contrast, the FKNMS regulations 

indicated that the safe distance between 

vessels and ‘‘divers down’’ flags was 

100 feet. In order to be consistent with 

the regulations issued by the State of 

Florida, NOAA changes the distance in 

the regulations at § 922.163 (a)(5)(iii)(C) 

from ‘‘100 feet’’ to ‘‘100 yards.’’ Greater 

consistency allows for improved public 

education and compliance. The change 

to regulations improves safety and 

reduces conflict between divers and 

vessel operations. 

3. Marine Life Rule (§ 922.163(a)(12)) 

NOAA makes a technical correction to 

its regulations to amend references to 

Florida’s Marine Life Rule (MLR). 

NOAA is editing the language at 

§ 922.163(a)(12) to reference section 

68B–42 of the Florida Administrative 

Code. NOAA is also removing Appendix 

VIII to Subpart P of Part 922 to eliminate 

the excerpts of the MLR from the 

FKNMS regulations. 

4. Updating CFR References (§ 922.163) 

Sections 922.163(c) and 922.168 

allowed NOAA to ‘‘grandfather’’ certain 

activities taking place in the Sanctuary 

when the regulations were issued in 

1997. These sections are no longer 

applicable because the affected entities 

were allowed only 90 days from the 

designation of the Sanctuary (July 1, 

1997) to notify the Director and request 

certification of any pre-existing and 

otherwise prohibited activities being 

conducted pursuant to a valid 

authorization in the Sanctuary. These 

provisions are no longer needed because 

the certification period expired on 

September 29, 1997. Because the 

regulations expired over ten years ago, 

NOAA deletes these sections from the 

FKNMS regulations, and renumbers the 

remaining sections accordingly. Because 

§ 922.168 is referenced in other sections 

of the FKNMS regulations, NOAA 

makes conforming changes to those 

affected sections. Finally, NOAA 

amends the language to the newly 

redesignated § 922.163(c) to reflect 

§ 922.49, which is the appropriate 

citation for authorization of current 

activities 


rmajette on DSK29S0YB1PROD with RULES
38094 Federal Register / Vol. 74, No. 146 / Friday, July 31, 2009 / Rules and Regulations 

C. Special-Use (Research-Only) Areas 

(§ 922.164(e)(1)) 

Research-only Areas are a type of 

Special-use Area defined in the FKNMS 

regulations at § 922.164(e)(1)(iii). Except 

for passage without interruption or for 

law enforcement purposes, access to 

research-only areas is restricted to 

scientific research or educational use 

specifically authorized by and 

conducted in accordance with the 

scope, purpose, terms and conditions of 

a sanctuary permit. Entities granted 

access to the research-only area by the 

permit may conduct only those 

activities described in the permit; all 

other activities within the research-only 

area are prohibited. However, the 

prohibition against conducting activities 

other than those allowed under the 

permit in research-only areas was not 

stated clearly in the FKNMS regulations. 

Therefore, NOAA amends § 922.164(d) 

to add a new paragraph (e)(5) to the 

section to specify that the prohibited 

activities listed for Sanctuary 

Preservation Areas (SPAs) and 

Ecological Reserves (ERs) as listed at 

§ 922.164(d) also apply in Research-only 

Areas. This change provides better 

notice to the public and to permittees 

who receive access to conduct activities 

in Research-only Areas, and facilitates 

voluntary compliance as well as 

enforcement of sanctuary regulations. 

III. Response to Comments 

On December 19, 2008, NOAA 

published a proposed rule that solicited 

comments on the changes made by this 

rule (73 FR 77557). NOAA received only 

one comment during the 30-day public 

comment period from December 2008– 

January 2009. The comment expressed 

overwhelming support for the proposed 

regulatory changes anticipating benefits 

of increased resource protection, user 

safety and public awareness. The 

commentor specifically supported 

requiring a minimum distance of 100 

yards between vessels and diver down 

flags because of improved safety to 

scuba divers. The commentor also 

supported the prohibition on touching 

coral due to it providing more 

documentation for diver operators to 

enforce this protection with their 

customers. On March 5, 2009, NOAA 

published an amendment to the 

proposed rule to correct an inaccurate 

reference to U.S. Coast Guard 

regulations, which served as a 

supporting basis for one of the proposed 

modifications. Due to this error, NOAA 

extended the comment period until 

March 26, 2009 (74 FR 9574). No 

additional comments were received 

during the 21-day comment period. 

IV. Classification 

A. National Environmental Policy Act 

The technical corrections and minor 

substantive changes do not have 

significant environmental impacts and 

are categorically excluded from the need 

to prepare an environmental assessment 

pursuant to the National Environmental 

Policy Act (NAO 216–6 Section 

6.03c.3(i)). 

B. Executive Order 12866: Regulatory 

Impact 

This rule has been determined to be 

not significant within the meaning of 

Executive Order 12866. 

C. Executive Order 13132: Federalism 

Assessment 

NOAA has concluded this regulatory 

action does not have federalism 

implications sufficient to warrant 

preparation of a federalism assessment 

under Executive Order 13132. The State 

of Florida was consulted during the 

promulgation of this rule. 

D. Paperwork Reduction Act 

This rule does not contain any new or 

revisions to the existing information 

collection requirement that was 

approved by OMB (OMB Control 

Number 0648–0141) under the 

Paperwork Reduction Act of 1980, 44 

U.S.C. 3501 et seq. 

Notwithstanding any other provision 

of the law, no person is required to 

respond to, nor shall any person be 

subject to a penalty for failure to comply 

with, a collection of information subject 

to the requirements of the PRA, unless 

that collection of information displays a 

currently valid OMB Control Number. 

E. Regulatory Flexibility Act 

The Chief Counsel for Regulation of 

the Department of Commerce certified 

to the Chief Counsel for Advocacy of the 

Small Business Administration (SBA) 

that this rule does not have a significant 

economic impact on a substantial 

number of small entities. The factual 

basis for the certification was published 

in the proposed rule and is not repeated 

here. No comments were received 

regarding the economic impact of this 

rule. As a result, a final regulatory 

flexibility analysis is not required and 

none was prepared. 

Dated: July 21, 2009. 

William Corso, 

Deputy Assistant Administrator for Ocean 

Services and Coastal Zone Management. 

List of Subjects in 15 CFR Part 922 

Administrative practice and 

procedure, Coastal zone, Fish, Fisheries, 

Historic preservation, Intergovernmental 

relations, Marine resources, Monuments 

and memorials, Natural resources, 

Wildlife, Wildlife refuges, Wildlife 

management areas, Sanctuary 

preservation areas, Ecological reserves, 

Areas to be avoided, State of Florida, 

U.S. Coast Guard. 

■ For the reasons above, amend title 15, 

part 922 of the Code of Federal 

Regulations as follows: 

PART 922—NATIONAL MARINE 

SANCTUARY PROGRAM 

REGULATIONS 

■ 1. The authority citation for part 922 

continues to read as follows: 

Authority: 15 U.S.C. 1431 et seq. 

■ 2. Amend § 922.162(a) by revising the 

definition for Coral to read as follows: 

§ 922.162 Definitions. 

(a) * * * 

Coral means but is not limited to the 

corals of the Class Hydrozoa (stinging 

and hydrocorals); Class Anthozoa, 

Subclass Hexacorallia, Order 

Scleractinia (stony corals); Class 

Anthozoa, Subclass Ceriantipatharia, 

Order Antipatharia (black corals); and 

Class Anthozoa, Subclass Ocotocorallia, 

Order Gorgonacea, species Gorgonia 

ventalina and Gorgonia flabellum (sea 

fans). 

* * * * * 

■ 3. Amend § 922.163: 

■ a. By revising paragraph (a)(2)(i); 

■ b. By revising paragraph (a)(5)(iii)(C); 

■ c. By revising paragraph (a)(12); 

■ d. By removing paragraph (c) and 

redesignating paragraphs (d) through (h) 

as (c) through (g), respectively; 

■ e. And by revising newly redesignated 

paragraph (c). 

The revisions read as follows: 

§ 922.163 Prohibited activities— 

Sanctuary-wide. 

(a) * * * 

(2) * * * 

(i) Moving, removing, taking, 

harvesting, damaging, disturbing, 

touching, breaking, cutting, or otherwise 

injuring, or possessing (regardless of 

where taken from) any living or dead 

coral, or coral formation, or attempting 

any of these activities, except as 

permitted under 50 CFR part 622. 

* * * * * 

(5) * * * 

(iii) * * * 

(C) Within 100 yards of the red and 

white ‘‘divers down’’ flag (or the blue 

and white ‘‘alpha’’ flag in Federal 

waters); 

* * * * * 

(12) Harvest or possession of marine 

life species. Harvesting, possessing, or 


rmajette on DSK29S0YB1PROD with RULES
Federal Register / Vol. 74, No. 146 / Friday, July 31, 2009 / Rules and Regulations 38095 

landing any marine life species, or part 

thereof, within the Sanctuary, except in 

accordance with rules 68B–42 of the 

Florida Administrative Code, and such 

rules shall apply mutatis mutandis 

(with necessary editorial changes) to all 

Federal and State waters within the 

Sanctuary. 

* * * * * 

(c) Notwithstanding the prohibitions 

in this section and in § 922.164, and any 

access and use restrictions imposed 

pursuant thereto, a person may conduct 

an activity specifically authorized by 

any valid Federal, State, or local lease, 

permit, license, approval, or other 

authorization issued after the effective 

date of these regulations, provided that 

the applicant complies with § 922.49, 

the Director notifies the applicant and 

authorizing agency that he or she does 

not object to issuance of the 

authorization, and the applicant 

complies with any terms and conditions 

the Director deems reasonably necessary 

to protect Sanctuary resources and 

qualities. Amendments, renewals and 

extensions of authorizations in 

existence on the effective date of these 

regulations constitute authorizations 

issued after the effective date of these 

regulations. 

* * * * * 

■ 4. Amend § 922.164 in paragraph (d) 

by revising the heading and paragraph 

(d)(1) introductory text; and in 

paragraph (e) by adding paragraph (e)(5) 

to read as follows: 

§ 922.164 Additional activity regulations 

by Sanctuary area. 

* * * * * 

(d) Ecological Reserves, Sanctuary 

Preservation Areas, and Special Use 

(Research only) Areas. (1) The following 

activities are prohibited within the 

Ecological Reserves described in 

Appendix IV to this subpart, within the 

Sanctuary Preservation Areas described 

in Appendix V to this subpart, and 

within the Special Use (Research only 

Areas) described in Appendix VI to this 

subpart: 

* * * * * 

(e) * * * 

(5) In addition to paragraph (e)(3) of 

this section no person shall conduct 

activities listed in paragraph (d) of this 

section in ‘‘Research-only Areas.’’ 

■ 5. Remove and reserve § 922.168. 

§ 922.168 [Removed and reserved] 

■ 6. Remove Appendix VIII to Subpart 

P of Part 922—Marine Life Rule [As 

Excerpted from Chapter 46–42 of the 

Florida Administrative Code]. 

[FR Doc. E9–17825 Filed 7–30–09; 8:45 am] 

BILLING CODE 3510–NK–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[TD 9455] 

RIN 1545–BC55 

Suspension of Running of Period of 

Limitations During a Proceeding To 

Enforce or Quash a Designated or 

Related Summons 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations regarding the use of 

designated summonses and related 

summonses and the effect on the period 

of limitations on assessment when a 

case is brought with respect to a 

designated or related summons. These 

final regulations reflect changes to 

section 6503 of the Internal Revenue 

Code of 1986 made by the Omnibus 

Budget Reconciliation Act of 1990 and 

the Small Business Job Protection Act of 

1996. These final regulations affect 

corporate taxpayers that are examined 

under the coordinated industry case 

(CIC) program and are served with 

designated or related summonses. These 

final regulations also affect third parties 

that are served with designated or 

related summonses for information 

pertaining to the corporate examination. 

DATES: Effective Date: These regulations 

are effective on July 31, 2009. 

Applicability Date: For the date of 

applicability, see § 301.6503(j)–1(e). 

FOR FURTHER INFORMATION CONTACT: 

Elizabeth Rawlins, (202) 622–3620 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains final 

regulations amending the Procedure and 

Administration regulations (26 CFR part 

301) under section 6503. Section 11311 

of the Omnibus Budget Reconciliation 

Act of 1990 (Pub. L. 101–508, 104 Stat. 

1388) amended section 6503(k) to 

suspend the period of limitations on 

assessment when a case is brought with 

respect to a designated or related 

summons. Section 6503(k) was 

redesignated as section 6503(j) by 

section 1702(h)(17)(A) of the Small 

Business Job Protection Act of 1996 

(Pub. L. 104–188, 110 Stat. 1874). 

On April 28, 2008, the IRS published 

in the Federal Register a notice of 

proposed rulemaking (REG–208199–91; 

73 FR 22879), interpreting section 

6503(j) and withdrawing a prior notice 

of proposed rulemaking, hereinafter 

referred to as the 2003 proposed 

regulations, published in the Federal 

Register on July 31, 2003 (68 FR 44905). 

Written comments from one 

commentator were received. No request 

for a public hearing was received, nor 

was one held. The proposed regulations 

are adopted as final regulations with 

one minor clarifying change. 

As described more fully in the 

preamble to the proposed regulations, 

these regulations generally provide that 

the period of limitations on assessment 

provided for in section 6501 is 

suspended with respect to any return of 

tax by a corporation that is the subject 

of a designated or related summons if a 

court proceeding to enforce or quash is 

instituted with respect to that summons. 

These final regulations define a 

designated summons, a related 

summons, and the period of suspension. 

The final regulations also provide 

guidance regarding the component 

concepts of judicial enforcement period, 

court proceeding, the date when the 

proceeding is no longer pending, final 

resolution, compliance, and the date 

when compliance occurs. These 

regulations also provide special rules on 

the number of designated and related 

summonses that may be issued, the time 

within which court proceedings must be 

brought to suspend the period of 

limitations on assessment, the 

computation of the suspension period if 

multiple court proceedings are 

instituted, the effect on the suspension 

provisions under section 7609(e), and 

the application of section 7503 when 

the last day of an assessment period 

falls on a Saturday, Sunday, or legal 

holiday. 

Comments on the Proposed Regulations 

§ 301.6503(j)–1(c)(5)(ii)—Date 

Compliance Occurs 

Proposed § 301.6503(j)–1(c)(5)(ii) 

provides, in pertinent part, that 

‘‘[c]ompliance with a court order that 

grants enforcement, in whole or in part, 

of a designated or related summons, 

occurs on the date it is determined that 

the testimony given, or the books, 

papers, records, or other data produced, 

or both, by the summoned party fully 

satisfy the court order concerning the 

summons. The determination of 

whether there has been full compliance 

will be made within a reasonable time, 

given the volume and complexity of the 

records produced, after the later of the 

giving of all testimony or the production 

of all records requested by the summons 

or required by any order enforcing any 

part of the summons.’’ The commentator 

suggested that this provision be changed 


rmajette on DSK29S0YB1PROD with RULES