Substitute for Return, 41165-41166 [05-14085]
Download as PDF
<![CDATA[
41165
Proposed Rules
Federal Register
Vol. 70, No. 136
Monday, July 18, 2005
This section of the FEDERAL REGISTER
contains notices to the public of the proposed
issuance of rules and regulations. The
purpose of these notices is to give interested
persons an opportunity to participate in the
rule making prior to the adoption of the final
rules.
DEPARTMENT OF THE TREASURY
requested to speak. Therefore, the
public hearing scheduled for July 27,
2005, is cancelled.
and requests for a public hearing,
Treena Garrett of the Regulations Unit at
(202) 622–7180 (not toll-free numbers).
Cynthia Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedure and
Administration).
[FR Doc. 05–14083 Filed 7–15–05; 8:45 am]
SUPPLEMENTARY INFORMATION:
Internal Revenue Service
BILLING CODE 4830–01–P
26 CFR Part 301
DEPARTMENT OF THE TREASURY
[REG–148521–04]
Internal Revenue Service
RIN 1545–BD77
26 CFR Part 301
Classification of Certain Foreign
Entities; Hearing Cancellation
[REG–131739–03]
Internal Revenue Service (IRS),
Treasury.
ACTION: Cancellation of notice of public
hearing on proposed rulemaking.
AGENCY:
SUMMARY: This document cancels a
public hearing on proposed regulation
relating to certain business entities
included on the list of foreign business
entities that are always classified as
corporations for Federal tax purposes.
DATES: The public hearing, originally
scheduled for July 27, 2005, at 10 a.m.,
is cancelled.
FOR FURTHER INFORMATION CONTACT:
Richard A. Hurst of the Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel
(Procedure and Administration), at (202)
622–7180 (not a toll-free number).
SUPPLEMENTARY INFORMATION: A notice
of proposed rulemaking and notice of
public hearing that appeared in the
Federal Register on Thursday, April 14,
2005, (70 FR 19722), announced that a
public hearing was scheduled for July
27, 2005, at 10 a.m., in the IRS
Auditorium, Internal Revenue Service
Building, 1111 Constitution Avenue,
NW., Washington, DC. The subject of
the public hearing is under section 7701
of the Internal Revenue Code.
The public comment period for these
regulations expired on July 13, 2005.
The outlines of oral comments were due
on July 6, 2005. The notice of proposed
rulemaking and notice of public
hearing, instructed those interested in
testifying at the public hearing to submit
a request to speak and an outline of the
topics to be addressed. As of
Wednesday, July 13, 2005, no one has
VerDate jul<14>2003
15:10 Jul 15, 2005
Jkt 205001
RIN 1545–BC45
Substitute for Return
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
SUMMARY: In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing temporary
regulations relating to the IRS preparing
or executing returns for persons who fail
to make required returns. The text of
those regulations also serves as the text
of these proposed regulations.
DATES: Written or electronically
generated comments and requests for a
public hearing must be received by
October 17, 2005.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–131739–03), Room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be hand
delivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to: CC:PA:LPD:PR (REG–131739–03),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC. Alternatively,
taxpayers may submit comments
electronically via the IRS Internet site at
https://www.irs.gov/regs or via the
Federal eRulemaking Portal at https://
www.regulations.gov (IRS and REG–
131739–03).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Tracey B. Leibowitz, (202) 622–4940;
concerning submissions of comments
PO 00000
Frm 00001
Fmt 4702
Sfmt 4702
Background and Explanation of
Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend 26 CFR part
301 relating to section 6020. The
temporary regulations retain the method
by which an internal revenue officer or
employee prepares a return under
section 6020(a). Further, the temporary
regulations provide that a document (or
set of documents) signed by an
authorized internal revenue officer or
employee is a return under section
6020(b) if the document (or set of
documents) identifies the taxpayer by
name and taxpayer identification
number, contains sufficient information
from which to compute the taxpayer’s
tax liability, and the document (or set of
documents) purport to be a return under
section 6020(b). A Form 13496, ‘‘IRC
Section 6020(b) Certification,’’ or any
other form that an authorized internal
revenue officer or employee signs and
uses to identify a document (or set of
documents) containing the information
set forth above as a section 6020(b)
return, and the documents identified,
constitute a valid section 6020(b) return.
The text of those regulations also serve
as the text of these proposed
regulations. The preamble to the
temporary regulations explains the
amendments.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866. Therefore, a
regulatory assessment is not required. It
also has been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these regulations, and, because these
regulations do not impose a collection
of information on small entities, the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) does not apply. Pursuant to
section 7805(f) of the Internal Revenue
Code, this notice of proposed
rulemaking will be submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on their impact.
E:\FR\FM\18JYP1.SGM
18JYP1
41166
Federal Register / Vol. 70, No. 136 / Monday, July 18, 2005 / Proposed Rules
Comments and Requests for a Public
Hearing
ENVIRONMENTAL PROTECTION
AGENCY
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written (a signed original and 8 copies)
and electronic comments that are
submitted timely to the IRS. The IRS
and Treasury specifically request
comments on the clarity of the proposed
regulations 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 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.
40 CFR Part 52
Drafting Information
The principal author of these
regulations is Tracey B. Leibowitz, of
the Office of the Associate Chief
Counsel (Procedure and
Administration), Administrative
Provisions and Judicial Practice
Division.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
proposed to be amended to read as
follows:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
continues to read, in part, as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.6020–1 is added to
read as follows:
§ 301.6020–1 Returns prepared or
executed by the Commissioner or other
internal revenue officers.
[The text of proposed § 301.6020–1 is
the same as the text of § 301.6020–1T
published elsewhere in this issue of the
Federal Register].
Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 05–14085 Filed 7–15–05; 8:45 am]
BILLING CODE 4830–01–P
VerDate jul<14>2003
15:10 Jul 15, 2005
Jkt 205001
[R03–OAR–2005–DE–0001; FRL–7939–2]
Approval and Promulgation of Air
Quality Implementation Plans;
Delaware; Ambient Air Quality
Standard for Ozone and Fine
Particulate Matter
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
SUMMARY: EPA proposes to approve the
State Implementation Plan (SIP)
revision submitted by the State of
Delaware for the purpose of including
the new ambient air quality standards
for ozone and fine particulate matter. In
the Final Rules section of this Federal
Register, EPA is approving the State’s
SIP submittal 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 action, 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.
Any parties interested in commenting
on this action should do so at this time.
DATES: Comments must be received in
writing by August 17, 2005.
ADDRESSES: Submit your comments,
identified by Regional Material in
EDocket (RME) ID Number R03–OAR–
2005–DE–0001 by one of the following
methods:
A. Federal eRulemaking Portal:
https://www.regulations.gov. Follow the
on-line instructions for submitting
comments.
B. Agency Web site: https://
www.docket.epa.gov/rmepub/ RME,
EPA’s electronic public docket and
comment system, is EPA’s preferred
method for receiving comments. Follow
the on-line instructions for submitting
comments.
C. E-mail: campbell.dave@epa.gov.
D. Mail: R03–OAR–2005–DE–0001,
David Campbell, Chief, Air Quality
Planning Branch, Mailcode 3AP21, U.S.
Environmental Protection Agency,
Region III, 1650 Arch Street,
Philadelphia, Pennsylvania 19103.
E. Hand Delivery: At the previouslylisted EPA Region III address. Such
PO 00000
Frm 00002
Fmt 4702
Sfmt 4702
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
RME ID No. R03–OAR–2005–DE–0001.
EPA’s policy is that all comments
received will be included in the public
docket without change, and may be
made available online at https://
www.docket.epa.gov/rmepub/,
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 RME,
regulations.gov or e-mail. The EPA RME
and the Federal regulations.gov websites
are 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 RME or regulations.gov, your email 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,
EPA may not be able to consider your
comment. Electronic files should avoid
the use of special characters, any form
of encryption, and be free of any defects
or viruses.
Docket: All documents in the
electronic docket are listed in the RME
index at https://www.docket.epa.gov/
rmepub/. Although listed in the index,
some information is not publicly
available, i.e., CBI or other information
whose disclosure is restricted by statute.
Certain other material, such as
copyrighted material, is not placed on
the Internet and will be publicly
available only in hard copy form.
Publicly available docket materials are
available either electronically in RME or
in hard copy during normal business
hours at the Air Protection Division,
U.S. Environmental Protection Agency,
Region III, 1650 Arch Street,
Philadelphia, Pennsylvania 19103.
Copies of the State submittal are
available at the Delaware Department of
Natural Resources & Environmental
Control, 89 Kings Highway, P.O. Box
1401, Dover, Delaware 19903.
E:\FR\FM\18JYP1.SGM
18JYP1
]]>Agencies
[Federal Register Volume 70, Number 136 (Monday, July 18, 2005)]
[Proposed Rules]
[Pages 41165-41166]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-14085]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-131739-03]
RIN 1545-BC45
Substitute for Return
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the IRS preparing or executing returns for persons who fail to make
required returns. The text of those regulations also serves as the text
of these proposed regulations.
DATES: Written or electronically generated comments and requests for a
public hearing must be received by October 17, 2005.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-131739-03), Room
5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand delivered Monday through
Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-
131739-03), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC. Alternatively, taxpayers may submit
comments electronically via the IRS Internet site at https://
www.irs.gov/regs or via the Federal eRulemaking Portal at https://
www.regulations.gov (IRS and REG-131739-03).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Tracey B. Leibowitz, (202) 622-4940; concerning submissions of comments
and requests for a public hearing, Treena Garrett of the Regulations
Unit at (202) 622-7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend 26 CFR part 301 relating to section
6020. The temporary regulations retain the method by which an internal
revenue officer or employee prepares a return under section 6020(a).
Further, the temporary regulations provide that a document (or set of
documents) signed by an authorized internal revenue officer or employee
is a return under section 6020(b) if the document (or set of documents)
identifies the taxpayer by name and taxpayer identification number,
contains sufficient information from which to compute the taxpayer's
tax liability, and the document (or set of documents) purport to be a
return under section 6020(b). A Form 13496, ``IRC Section 6020(b)
Certification,'' or any other form that an authorized internal revenue
officer or employee signs and uses to identify a document (or set of
documents) containing the information set forth above as a section
6020(b) return, and the documents identified, constitute a valid
section 6020(b) return. The text of those regulations also serve as the
text of these proposed regulations. The preamble to the temporary
regulations explains the amendments.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866. Therefore, a regulatory assessment is not required. It also has
been determined that section 553(b) of the Administrative Procedure Act
(5 U.S.C. chapter 5) does not apply to these regulations, and, because
these regulations do not impose a collection of information on small
entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not
apply. Pursuant to section 7805(f) of the Internal Revenue Code, this
notice of proposed rulemaking will be submitted to the Chief Counsel
for Advocacy of the Small Business Administration for comment on their
impact.
[[Page 41166]]
Comments and Requests for a Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any written (a signed original and 8
copies) and electronic comments that are submitted timely to the IRS.
The IRS and Treasury specifically request comments on the clarity of
the proposed regulations 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 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 Tracey B. Leibowitz,
of the Office of the Associate Chief Counsel (Procedure and
Administration), Administrative Provisions and Judicial Practice
Division.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 301 is proposed to be amended to read as
follows:
PART 301--PROCEDURE AND ADMINISTRATION
Paragraph 1. The authority citation continues to read, in part, as
follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.6020-1 is added to read as follows:
Sec. 301.6020-1 Returns prepared or executed by the Commissioner or
other internal revenue officers.
[The text of proposed Sec. 301.6020-1 is the same as the text of
Sec. 301.6020-1T published elsewhere in this issue of the Federal
Register].
Mark E. Matthews,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 05-14085 Filed 7-15-05; 8:45 am]
BILLING CODE 4830-01-P
