Noncommercial Educational Broadcasting Statutory License, 54622-54623 [E7-18939]
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54622
Federal Register / Vol. 72, No. 186 / Wednesday, September 26, 2007 / Proposed Rules
latest changes to the Internal Revenue
Code, the provisions of the Act, and
Circular 230, and the proposed
regulations will generally be covered as
part of that training. These regulations
will not impose, or otherwise cause, a
significant increase in reporting,
recordkeeping, or other compliance
burdens on a substantial number of
small entities. A regulatory flexibility
analysis, therefore, is not required.
Pursuant to section 7805(f) of the
Internal Revenue Code, this regulation
has been submitted to the Chief Counsel
for Advocacy of the Small Business
Administration for comment on the
regulations’ impact on small businesses.
Comments and Requests for Public
Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written (a signed original and eight (8)
copies) or electronic comments that are
submitted timely to the IRS. The IRS
and Treasury Department request
comments on the substance of the
proposed regulations, as well as on the
clarity of the proposed rules and how
they can be made easier to understand.
All comments will be available for
public inspection and copying. A public
hearing will be scheduled if requested
in writing by any person that timely
submits written comments. If a public
hearing is scheduled, notice of the date,
time, and place for the public hearing
will be published in the Federal
Register.
Drafting Information
The principal author of these
regulations is Matthew S. Cooper 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 to read as
follows:
rmajette on PROD1PC64 with PROPOSALS
PART 10—PRACTICE BEFORE THE
INTERNAL REVENUE SERVICE
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.
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15:45 Sep 25, 2007
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Paragraph 2. Section 10.34(a) and (e),
and paragraph (f) is revised to read as
follows:
after the date that final regulations are
published in the Federal Register, but
no earlier than January 1, 2008.
§ 10.34 Standards with respect to tax
returns and documents, affidavits and other
papers.
Linda E. Stiff,
Deputy Commissioner for Services and
Enforcement.
Approved: September 19, 2007.
Robert Hoyt,
General Counsel, Office of the Secretary.
[FR Doc. E7–18919 Filed 9–25–07; 8:45 am]
(a) Tax returns. A practitioner may
not sign a tax return as a preparer unless
the practitioner has a reasonable belief
that the tax treatment of each position
on the return would more likely than
not be sustained on its merits (the more
likely than not standard), or there is a
reasonable basis for each position and
each position is adequately disclosed to
the Internal Revenue Service. A
practitioner may not advise a client to
take a position on a tax return, or
prepare the portion of a tax return on
which a position is taken, unless—
(1) The practitioner has a reasonable
belief that the position satisfies the more
likely than not standard; or
(2) The position has a reasonable basis
and is adequately disclosed to the
Internal Revenue Service.
*
*
*
*
*
(e) Definitions. For purposes of this
section—
(1) More likely than not. A
practitioner is considered to have a
reasonable belief that the tax treatment
of a position is more likely than not the
proper tax treatment if the practitioner
analyzes the pertinent facts and
authorities, and based on that analysis
reasonably concludes, in good faith, that
there is a greater than fifty-percent
likelihood that the tax treatment will be
upheld if the IRS challenges it. The
authorities described in 26 CFR 1.6662–
4(d)(3)(iii), or any successor provision,
of the substantial understatement
penalty regulations may be taken into
account for purposes of this analysis.
(2) Reasonable basis. A position is
considered to have a reasonable basis if
it is reasonably based on one or more of
the authorities described in 26 CFR
1.6662–4(d)(3)(iii), or any successor
provision, of the substantial
understatement penalty regulations.
Reasonable basis is a relatively high
standard of tax reporting, that is,
significantly higher than not frivolous or
not patently improper. The reasonable
basis standard is not satisfied by a
return position that is merely arguable
or that is merely a colorable claim. The
possibility that a tax return will not be
audited, that an issue will not be raised
on audit, or that an issue will be settled
may not be taken into account.
(3) Frivolous. A position is frivolous
if it is patently improper.
(f) Effective/applicability date.
Section 10.34(a) and (e) is applicable for
returns filed or advice provided on or
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BILLING CODE 4830–01–P
LIBRARY OF CONGRESS
Copyright Royalty Board
37 CFR Part 381
[Docket No. 2006–2 CRB NCBRA]
Noncommercial Educational
Broadcasting Statutory License
Copyright Royalty Board,
Library of Congress.
ACTION: Notice of proposed rulemaking.
AGENCY:
SUMMARY: The Copyright Royalty Judges
are publishing for comment certain
royalty rates for use of a musical work
in a Public Broadcasting Servicedistributed program pursuant to the
noncommercial educational
broadcasting statutory license contained
in the Copyright Act. The rates
published herein correct an error in the
rates published for comment in the
Federal Register on April 17, 2007.
DATES: Comments and objections, if any,
are due on or before October 26, 2007.
ADDRESSES: Comments and objections
may be sent electronically to
crb@loc.gov. In the alternative, send an
original, five copies and an electronic
copy on a CD either by mail or hand
delivery. Please do not use multiple
means of transmission. Comments and
objections may not be delivered by an
overnight delivery service other than the
U.S. Postal Service Express Mail. If by
mail (including overnight delivery),
comments and objections must be
addressed to: Copyright Royalty Board,
P.O. Box 70977, Washington, DC 20024–
0977. If hand delivered by a private
party, comments and objections must be
brought to the Copyright Office Public
Information Office, Library of Congress,
James Madison Memorial Building,
Room LM–401, 101 Independence
Avenue, SE., Washington, DC 20559–
6000. If delivered by a commercial
courier, comments and objections must
be delivered between 8:30 a.m. and 4
p.m. to the Congressional Courier
Acceptance Site located at 2nd and D
Street, NE., Washington, DC, and the
E:\FR\FM\26SEP1.SGM
26SEP1
Federal Register / Vol. 72, No. 186 / Wednesday, September 26, 2007 / Proposed Rules
envelope must be addressed to:
Copyright Royalty Board, Library of
Congress, James Madison Memorial
Building, LM–403, 101 Independence
Avenue, SE., Washington, DC 20559–
6000.
FOR FURTHER INFORMATION CONTACT:
Richard Strasser, Senior Attorney, or
Gina Giuffreda, Attorney-Advisor, by
telephone at (202) 707–7658 or e-mail at
crb@loc.gov.
SUPPLEMENTARY INFORMATION:
rmajette on PROD1PC64 with PROPOSALS
Background
On April 17, 2007, the Copyright
Royalty Judges (‘‘Judges’’) published a
notice in the Federal Register
requesting comment on proposed
regulations that set rates and terms for
the noncommercial educational
broadcasting statutory license under
section 118 of the Copyright Act, title 17
of the United States Code, for the
license period 2008–2012. 72 FR 19138.
These proposed rates and terms were
part of a joint proposal submitted on
March 15, 2007, by the following parties
to this proceeding: the American
Council on Education (‘‘ACE’’); the
American Society of Composers,
Authors and Publishers (‘‘ASCAP’’);
Broadcast Music, Inc. (‘‘BMI’’); the
Harry Fox Agency (‘‘HFA’’); the
National Music Publishers’ Association,
Inc. (‘‘NMPA’’); National Public Radio,
Inc. (‘‘NPR’’); the National Religious
Broadcasters Noncommerical Music
License Committee (‘‘NRBNMLC’’); the
Public Broadcasting Service (‘‘PBS’’)
and SESAC, Inc.
Section 801(b)(7)(A) of the Copyright
Act allows the Judges to adopt such a
proposal, which would be binding on
all copyright owners and public
broadcasting entities,1 provided that:
(i) the Copyright Royalty Judges shall
provide to those that would be bound by the
terms, rates, or other determination set by
any agreement in a proceeding to determine
royalty rates an opportunity to comment on
the agreement and shall provide to
participants in the proceeding under section
803(b)(2) that would be bound by the terms,
rates, or other determination set by the
agreement an opportunity to comment on the
agreement and object to its adoption as a
basis for statutory terms and rates; and
(ii) the Copyright Royalty Judges may
decline to adopt the agreement as a basis for
statutory terms and rates for participants that
are not parties to the agreement, if any
participant described in clause (i) objects to
the agreement and the Copyright Royalty
Judges conclude, based on the record before
1 A ‘‘public broadcasting entity’’ is defined as a
‘‘noncommercial educational broadcast station as
defined in section 397 of title 47 and any nonprofit
institution or organization engaged in the activities
described in paragraph (2) of subsection (c)’’ of
section 118.
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them if one exists, that the agreement does
not provide a reasonable basis for setting
statutory terms or rates.
17 U.S.C. 801(b)(7)(A). Accordingly, the
Judges published the joint proposal,
with certain modifications, pursuant to
this provision. See 72 FR at 19139
(April 17, 2007). Comments were due on
or before May 17, 2007.
In response to the notice, the Judges
received only one comment, which was
jointly submitted by NPR and PBS. The
parties stated in pertinent part that due
to ‘‘an inadvertent administrative error
[in the parties’ joint proposal], some of
the NPR and PBS proposed royalty rates
* * * were incorrectly transcribed,’’
thereby making the rates proposed in
§ 381.7(b)(1)(i) ‘‘incorrect.’’ Joint
Comments of National Public Radio and
Public Broadcasting Service, filed May
15, 2007, at 2. They then set out the
intended rates, which were lower than
those published on April 17. Id.
Consequently, as required by section
801(b)(7)(A), the Judges are publishing
for comment rates correcting those
previously proposed in § 381.7(b)(1)(i).
Therefore, the public may comment and
object only to the rates contained in
today’s notice of proposed rulemaking.
Those who do comment and object,
however, must be prepared to
participate in further proceedings in this
docket to establish rates and terms for
the section 118 license.
List of Subjects in 37 CFR Part 381
Copyright, Music, Radio, Television,
Rates.
Proposed Regulations
For the reasons set forth in the
preamble, the Copyright Royalty Judges
propose to amend part 381 to Chapter III
of title 37 of the Code of Federal
Regulations, as proposed on April 17,
2007 (72 FR 19138), to read as follows:
PART 381—USE OF CERTAIN
COPYRIGHTED WORKS IN
CONNECTION WITH
NONCOMMERCIAL EDUCATIONAL
BROADCASTING
1. The authority citation for proposed
part 381 continues to read as follows:
Authority: 17 U.S.C. 118, 801(b)(1) and
803.
2. Section 381.7 is amended by
revising paragraphs (b)(1)(i) (A) through
(D) as follows:
§ 381.7
*
Recording rights, rates and terms.
*
*
*
*
(b) * * * (1)(i)* * *
2008–2012
(A) Feature .................................
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$114.09
54623
2008–2012
(B) Concert feature (per minute)
(C) Background ..........................
(D) Theme:
(1) Single program or first
series program .................
(2) Other series program .....
*
*
*
*
$34.26
$457.66
$57.66
$23.41
*
Dated: September 20, 2007.
James Scott Sledge,
Chief Copyright Royalty Judge.
[FR Doc. E7–18939 Filed 9–25–07; 8:45 am]
BILLING CODE 1410–72–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R06–OAR–2007–0886; FRL–8473–4]
Approval and Promulgation of
Implementation Plans; Arkansas;
Clean Air Interstate Rule Nitrogen
Oxides Ozone Season Trading
Program
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
SUMMARY: EPA is proposing to approve
a revision to the Arkansas State
Implementation Plan (SIP) submitted on
August 10, 2007, enacted at Regulation
19—Arkansas Plan of Implementation
for Air Pollution Control; Chapter 14,
Sections 19.1401–19.1404; and Chapter
15, Section 19.1501. This revision
addresses the requirements of EPA’s
Clean Air Interstate Rule (CAIR)
Nitrogen Oxides (NOX) Ozone Season
Trading Program, promulgated on May
12, 2005 and subsequently revised on
April 28 and December 13, 2006. EPA
is proposing to determine that the SIP
revision fully implements the CAIR
NOX ozone season requirements for
Arkansas. Therefore, as a consequence
of the SIP approval, EPA will also
withdraw the CAIR Federal
Implementation Plan (CAIR FIP)
concerning NOX emissions for Arkansas.
The CAIR FIPs for all States in the CAIR
region were promulgated on April 28,
2006 and subsequently revised on
December 13, 2006.
The intended effect of this action is to
reduce NOX emissions from the State of
Arkansas that are contributing to
nonattainment of the 8-hour ozone
National Ambient Air Quality Standard
(NAAQS or standard) in downwind
states. This action is being taken under
section 110 of the Federal Clean Air Act
(the Act or CAA).
E:\FR\FM\26SEP1.SGM
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]]>Agencies
[Federal Register Volume 72, Number 186 (Wednesday, September 26, 2007)]
[Proposed Rules]
[Pages 54622-54623]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-18939]
=======================================================================
-----------------------------------------------------------------------
LIBRARY OF CONGRESS
Copyright Royalty Board
37 CFR Part 381
[Docket No. 2006-2 CRB NCBRA]
Noncommercial Educational Broadcasting Statutory License
AGENCY: Copyright Royalty Board, Library of Congress.
ACTION: Notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: The Copyright Royalty Judges are publishing for comment
certain royalty rates for use of a musical work in a Public
Broadcasting Service-distributed program pursuant to the noncommercial
educational broadcasting statutory license contained in the Copyright
Act. The rates published herein correct an error in the rates published
for comment in the Federal Register on April 17, 2007.
DATES: Comments and objections, if any, are due on or before October
26, 2007.
ADDRESSES: Comments and objections may be sent electronically to
crb@loc.gov. In the alternative, send an original, five copies and an
electronic copy on a CD either by mail or hand delivery. Please do not
use multiple means of transmission. Comments and objections may not be
delivered by an overnight delivery service other than the U.S. Postal
Service Express Mail. If by mail (including overnight delivery),
comments and objections must be addressed to: Copyright Royalty Board,
P.O. Box 70977, Washington, DC 20024-0977. If hand delivered by a
private party, comments and objections must be brought to the Copyright
Office Public Information Office, Library of Congress, James Madison
Memorial Building, Room LM-401, 101 Independence Avenue, SE.,
Washington, DC 20559-6000. If delivered by a commercial courier,
comments and objections must be delivered between 8:30 a.m. and 4 p.m.
to the Congressional Courier Acceptance Site located at 2nd and D
Street, NE., Washington, DC, and the
[[Page 54623]]
envelope must be addressed to: Copyright Royalty Board, Library of
Congress, James Madison Memorial Building, LM-403, 101 Independence
Avenue, SE., Washington, DC 20559-6000.
FOR FURTHER INFORMATION CONTACT: Richard Strasser, Senior Attorney, or
Gina Giuffreda, Attorney-Advisor, by telephone at (202) 707-7658 or e-
mail at crb@loc.gov.
SUPPLEMENTARY INFORMATION:
Background
On April 17, 2007, the Copyright Royalty Judges (``Judges'')
published a notice in the Federal Register requesting comment on
proposed regulations that set rates and terms for the noncommercial
educational broadcasting statutory license under section 118 of the
Copyright Act, title 17 of the United States Code, for the license
period 2008-2012. 72 FR 19138. These proposed rates and terms were part
of a joint proposal submitted on March 15, 2007, by the following
parties to this proceeding: the American Council on Education
(``ACE''); the American Society of Composers, Authors and Publishers
(``ASCAP''); Broadcast Music, Inc. (``BMI''); the Harry Fox Agency
(``HFA''); the National Music Publishers' Association, Inc. (``NMPA'');
National Public Radio, Inc. (``NPR''); the National Religious
Broadcasters Noncommerical Music License Committee (``NRBNMLC''); the
Public Broadcasting Service (``PBS'') and SESAC, Inc.
Section 801(b)(7)(A) of the Copyright Act allows the Judges to
adopt such a proposal, which would be binding on all copyright owners
and public broadcasting entities,\1\ provided that:
---------------------------------------------------------------------------
\1\ A ``public broadcasting entity'' is defined as a
``noncommercial educational broadcast station as defined in section
397 of title 47 and any nonprofit institution or organization
engaged in the activities described in paragraph (2) of subsection
(c)'' of section 118.
(i) the Copyright Royalty Judges shall provide to those that
would be bound by the terms, rates, or other determination set by
any agreement in a proceeding to determine royalty rates an
opportunity to comment on the agreement and shall provide to
participants in the proceeding under section 803(b)(2) that would be
bound by the terms, rates, or other determination set by the
agreement an opportunity to comment on the agreement and object to
its adoption as a basis for statutory terms and rates; and
(ii) the Copyright Royalty Judges may decline to adopt the
agreement as a basis for statutory terms and rates for participants
that are not parties to the agreement, if any participant described
in clause (i) objects to the agreement and the Copyright Royalty
Judges conclude, based on the record before them if one exists, that
the agreement does not provide a reasonable basis for setting
statutory terms or rates.
17 U.S.C. 801(b)(7)(A). Accordingly, the Judges published the joint
proposal, with certain modifications, pursuant to this provision. See
72 FR at 19139 (April 17, 2007). Comments were due on or before May 17,
2007.
In response to the notice, the Judges received only one comment,
which was jointly submitted by NPR and PBS. The parties stated in
pertinent part that due to ``an inadvertent administrative error [in
the parties' joint proposal], some of the NPR and PBS proposed royalty
rates * * * were incorrectly transcribed,'' thereby making the rates
proposed in Sec. 381.7(b)(1)(i) ``incorrect.'' Joint Comments of
National Public Radio and Public Broadcasting Service, filed May 15,
2007, at 2. They then set out the intended rates, which were lower than
those published on April 17. Id.
Consequently, as required by section 801(b)(7)(A), the Judges are
publishing for comment rates correcting those previously proposed in
Sec. 381.7(b)(1)(i). Therefore, the public may comment and object only
to the rates contained in today's notice of proposed rulemaking. Those
who do comment and object, however, must be prepared to participate in
further proceedings in this docket to establish rates and terms for the
section 118 license.
List of Subjects in 37 CFR Part 381
Copyright, Music, Radio, Television, Rates.
Proposed Regulations
For the reasons set forth in the preamble, the Copyright Royalty
Judges propose to amend part 381 to Chapter III of title 37 of the Code
of Federal Regulations, as proposed on April 17, 2007 (72 FR 19138), to
read as follows:
PART 381--USE OF CERTAIN COPYRIGHTED WORKS IN CONNECTION WITH
NONCOMMERCIAL EDUCATIONAL BROADCASTING
1. The authority citation for proposed part 381 continues to read
as follows:
Authority: 17 U.S.C. 118, 801(b)(1) and 803.
2. Section 381.7 is amended by revising paragraphs (b)(1)(i) (A)
through (D) as follows:
Sec. 381.7 Recording rights, rates and terms.
* * * * *
(b) * * * (1)(i)* * *
------------------------------------------------------------------------
2008-2012
------------------------------------------------------------------------
(A) Feature................................................. $114.09
(B) Concert feature (per minute)............................ $34.26
(C) Background.............................................. $457.66
(D) Theme:
(1) Single program or first series program................ $57.66
(2) Other series program.................................. $23.41
------------------------------------------------------------------------
* * * * *
Dated: September 20, 2007.
James Scott Sledge,
Chief Copyright Royalty Judge.
[FR Doc. E7-18939 Filed 9-25-07; 8:45 am]
BILLING CODE 1410-72-P
