Environmental Protection and Enhancement, 39740-39741 [07-3538]

Download as PDF ebenthall on PRODPC61 with RULES 39740 Federal Register / Vol. 72, No. 139 / Friday, July 20, 2007 / Rules and Regulations under penalties of perjury, and requesting that such consent be given. The application shall contain the information required in the case of a notice of sale, as set forth in paragraph (d)(1) of this section, and, in addition, shall contain a statement of the reasons why the consent is desired. (c) Sale of perishable goodS—(1) In general. A notice (as described in paragraph (d) of this section) of a nonjudicial sale of perishable goods (as defined in paragraph (c)(2) of this section) shall be given in writing, by registered or certified mail or delivered by personal service, at any time before the sale, to the IRS official and office specified in the relevant IRS publications, at the address specified in such publications. Under this section, a notice of sale is not effective if it is given to an office other than the office listed in the relevant publication. If a notice of a nonjudicial sale is timely given in the manner described in this paragraph, the nonjudicial sale shall discharge or divest the tax lien, or a title derived from the enforcement of a tax lien, of the United States in the property. The provisions of sections 7502 (relating to timely mailing treated as timely filing) and 7503 (relating to time for performance of acts where the last day falls on Saturday, Sunday, or a legal holiday) apply in the case of notices required to be made under this paragraph. The seller of the perishable goods shall hold the proceeds (exclusive of costs) of the sale as a fund, for not less than 30 days after the date of the sale, subject to the liens and claims of the United States, in the same manner and with the same priority as the liens and claims of the United States had with respect to the property sold. If the seller fails to hold the proceeds of the sale in accordance with the provisions of this paragraph and if the IRS asserts a claim to the proceeds within 30 days after the date of sale, the seller shall be personally liable to the United States for an amount equal to the value of the interest of the United States in the fund. However, even if the proceeds of the sale are not so held by the seller, but all the other provisions of this paragraph are satisfied, the buyer of the property at the sale takes the property free of the liens and claims of the United States. In the event of a postponement of the scheduled sale of perishable goods, the seller is not required to notify the IRS of the postponement. For provisions relating to the authority of the IRS to release a lien or discharge property subject to a tax lien, see section 6325 and the regulations. VerDate Aug<31>2005 14:38 Jul 19, 2007 Jkt 211001 (c)(2) through (d)(1) [Reserved]. For further guidance, see § 301.7425–3(c)(2) through (d)(1). (d)(2) Inadequate notice. Except as otherwise provided in this paragraph, a notice of sale described in paragraph (a) of this section which does not contain the information described in paragraph (d)(1) of this section shall be considered inadequate by the IRS. If the IRS determines that the notice is inadequate, the IRS will give written notification of the items of information which are inadequate to the person who submitted the notice. A notice of sale which does not contain the name and address of the person submitting such notice shall be considered to be inadequate for all purposes without notification of any specific inadequacy. In any case where a notice of sale does not contain the information required under paragraph (d)(1)(ii) of this section with respect to a Notice of Federal Tax Lien, the IRS may give written notification of such omission without specification of any other inadequacy and such notice of sale shall be considered inadequate for all purposes. In the event the IRS gives notification that the notice of sale is inadequate, a notice complying with the provisions of this section (including the requirement that the notice be given not less than 25 days prior to the sale in the case of a notice described in paragraph (a) of this section) must be given. However, in accordance with the provisions of paragraph (b)(1) of this section, in such a case the IRS may, in its discretion, consent to the sale of the property free of the lien or title of the United States even though notice of the sale is given less than 25 days prior to the sale. In any case where the person who submitted a timely notice which indicates his name and address does not receive, more than 5 days prior to the date of sale, written notification from the IRS that the notice is inadequate, the notice shall be considered adequate for purposes of this section. (3) Acknowledgment of notice. If a notice of sale described in paragraph (a) or (c) of this section is submitted in duplicate to the IRS with a written request that receipt of the notice be acknowledged and returned to the person giving the notice, this request will be honored by the IRS. The acknowledgment by the IRS will indicate the date and time of the receipt of the notice. (4) Disclosure of adequacy of notice. The IRS is authorized to disclose, to any person who has a proper interest, whether an adequate notice of sale was given under paragraph (d)(1) of this section. Any person desiring this information should submit to the IRS a PO 00000 Frm 00014 Fmt 4700 Sfmt 4700 written request which clearly describes the property sold or to be sold, identifies the applicable notice of lien, gives the reasons for requesting the information, and states the name and address of the person making the request. The request should be submitted to the IRS official, office and address specified in IRS Publication 4235, ‘‘Technical Services (Advisory) Group Addresses,’’ or its successor publication. The relevant IRS publications may be downloaded from the IRS internet site at https:// www.irs.gov. (e) Effective/applicability date. This section applies to any notice of sale that is filed after August 20, 2007. Kevin M. Brown, Deputy Commissioner for Services and Enforcement. Approved: July 11, 2007. Eric Solomon, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. E7–14053 Filed 7–19–07; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF DEFENSE Department of the Army 32 CFR Part 650 Environmental Protection and Enhancement Department of the Army, DoD. Final rule; removal. AGENCY: ACTION: SUMMARY: This action removes 32 CFR part 650, Environmental Protection and Enhancement, published in the Federal Register, December 29, 1977 (42 FR 65026). The rule is being removed because it is now obsolete and does not affect the general public. DATES: Effective July 20, 2007. ADDRESSES: Headquarters, Department of the Army, Office of the Assistant Chief of Staff for Installation Management, ATTN: DAIM–ED, 600 Army Pentagon, Washington, DC 20310–0600. FOR FURTHER INFORMATION CONTACT: Mr. Douglas Warnock, (703) 601–1573. SUPPLEMENTARY INFORMATION: The Office of the Assistant Chief of Staff for Installation Management, is the proponent for the regulation represented in 32 CFR part 650, and has concluded this regulation is obsolete. This regulation has been extensively revised and has been determined that the procedures prescribed in the regulation are for Army officials, and not intended to be enforced against any member of E:\FR\FM\20JYR1.SGM 20JYR1 Federal Register / Vol. 72, No. 139 / Friday, July 20, 2007 / Rules and Regulations the public. As a result, the regulation does not affect the general public. Therefore, it would be helpful in avoiding confusion with the public if 32 CFR part 650, is removed. List of Subjects in 32 CFR Part 650 Air pollution control, Environmental protection, Federal buildings and facilities, Hazardous substances, Historic preservation, Noise control, Waste treatment and disposal, Water pollution control. PART 650—[REMOVED] Accordingly, for reasons stated in the preamble, under the authority of 10 U.S.C. 3012, 32 CFR part 650, Environmental Protection and Enhancement, is removed in its entirely. I Brenda S. Bowen, Army Federal Register Liaison Officer. [FR Doc. 07–3538 Filed 7–19–07; 8:45 am] BILLING CODE 3710–08–M ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R06–OAR–2006–0849; FRL–8442–8] Approval and Promulgation of Implementation Plans; Louisiana; Clean Air Interstate Rule Sulfur Dioxide Trading Program Environmental Protection Agency (EPA). ACTION: Direct final rule. ebenthall on PRODPC61 with RULES AGENCY: SUMMARY: EPA is taking a direct final action to approve a revision to the Louisiana State Implementation Plan (SIP) submitted on September 22, 2006, enacted at Louisiana Administrative Code, Title 33, Part III, Chapter 5, Section 506(C) (LAC 33:III.506(C)). This revision addresses the requirements of EPA’s Clean Air Interstate Rule (CAIR) Sulfur Dioxide (SO2) Trading Program, promulgated on May 12, 2005 and subsequently revised on April 28, 2006. EPA is approving the SIP revision as fully implementing the CAIR SO2 requirements for Louisiana. Therefore, as a consequence of this SIP approval, EPA will also withdraw the CAIR Federal Implementation Plan (CAIR FIP) concerning SO2 emissions for Louisiana. The CAIR FIPs for all States in the CAIR region were promulgated on April 28, 2006 and subsequently revised on December 13, 2006. CAIR requires States to reduce emissions of SO2 and nitrogen oxides (NOX) that significantly contribute to, VerDate Aug<31>2005 14:38 Jul 19, 2007 Jkt 211001 and interfere with maintenance of, the national ambient air quality standards for fine particulates and/or ozone in any downwind state. CAIR establishes State budgets for SO2 and NOX and requires States to submit SIP revisions that implement these budgets in States that EPA concluded did contribute to nonattainment in downwind states. States have the flexibility to choose which control measures to adopt to achieve the budgets, including participating in the EPA-administered cap-and-trade programs. In this SIP revision that EPA is approving, EPA finds that Louisiana meets CAIR SO2 requirements by participating in the EPA-administered cap-and-trade program addressing SO2 emissions. The intended effect of this action is to reduce SO2 emissions from the State of Louisiana that are contributing to nonattainment of the PM2.5 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). DATES: This rule is effective on September 18, 2007 without further notice, unless EPA receives relevant adverse comment by August 20, 2007. If EPA receives such comment, EPA will publish a timely withdrawal in the Federal Register informing the public that this rule will not take effect. ADDRESSES: Submit your comments, identified by Docket ID No. EPA–R06– OAR–2006–0849, by one of the following methods: (1) www.regulations.gov: Follow the on-line instructions for submitting comments. (2) E-mail: Mr. Jeff Robinson at robinson.jeffrey@epa.gov. Please also cc the person listed in the FOR FURTHER INFORMATION CONTACT paragraph below. (3) U.S. EPA Region 6 ‘‘Contact Us’’ Web site: https://epa.gov/region6/ r6coment.htm. Please click on ‘‘6PD’’ (Multimedia) and select ‘‘Air’’ before submitting comments. (4) Fax: Mr. Jeff Robinson, Chief, Air Permits Section (6PD–R), at fax number 214–665–6762. (5) Mail: Mr. Jeff Robinson, Chief, Air Permits Section (6PD–R), Environmental Protection Agency, 1445 Ross Avenue, Suite 1200, Dallas, Texas 75202–2733. (6) Hand or Courier Delivery: Mr. Jeff Robinson, Chief, Air Permits Section (6PD–R), Environmental Protection Agency, 1445 Ross Avenue, Suite 1200, Dallas, Texas 75202–2733. Such deliveries are accepted only between the hours of 8:30 a.m. and 4:30 p.m. weekdays except for legal holidays. Special arrangements should be made for deliveries of boxed information. PO 00000 Frm 00015 Fmt 4700 Sfmt 4700 39741 Instructions: Direct your comments to Docket ID No. EPA–R06–OAR–2006– 0849. 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.regulations.gov, including any personal information provided, unless the comment includes information claimed to be Confidential Business Information (CBI) or other information the disclosure of which is restricted by statute. Do not submit information through https://www.regulations.gov or e-mail, if you believe that it is CBI or otherwise protected from disclosure. The https://www.regulations.gov Web site is an ‘‘anonymous access’’ system, which means that 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 https://www.regulations.gov, your e-mail 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 along with any disk or CD– ROM submitted. 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 and any form of encryption and should be free of any defects or viruses. For additional information about EPA’s public docket, visit the EPA Docket Center homepage at https:// www.epa.gov/epahome/dockets.htm. Docket: All documents in the docket are listed in the https:// www.regulations.gov index. Although listed in the index, some information is not publicly available, e.g., CBI or other information the disclosure of which is restricted by statute. Certain other material, such as copyrighted material, will be publicly available only in hard copy. Publicly available docket materials are available either electronically in https:// www.regulations.gov or in hard copy at the Air Permits Section (6PD–R), Environmental Protection Agency, 1445 Ross Avenue, Suite 700, Dallas, Texas 75202–2733. The file will be made available by appointment for public inspection in the Region 6 FOIA Review Room between the hours of 8:30 a.m. and 4:30 p.m. weekdays except for legal holidays. Contact the person listed in the FOR FURTHER INFORMATION CONTACT E:\FR\FM\20JYR1.SGM 20JYR1

Agencies

[Federal Register Volume 72, Number 139 (Friday, July 20, 2007)]
[Rules and Regulations]
[Pages 39740-39741]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 07-3538]


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DEPARTMENT OF DEFENSE

Department of the Army

32 CFR Part 650


Environmental Protection and Enhancement

AGENCY: Department of the Army, DoD.

ACTION: Final rule; removal.

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SUMMARY: This action removes 32 CFR part 650, Environmental Protection 
and Enhancement, published in the Federal Register, December 29, 1977 
(42 FR 65026). The rule is being removed because it is now obsolete and 
does not affect the general public.

DATES: Effective July 20, 2007.

ADDRESSES: Headquarters, Department of the Army, Office of the 
Assistant Chief of Staff for Installation Management, ATTN: DAIM-ED, 
600 Army Pentagon, Washington, DC 20310-0600.

FOR FURTHER INFORMATION CONTACT: Mr. Douglas Warnock, (703) 601-1573.

SUPPLEMENTARY INFORMATION: The Office of the Assistant Chief of Staff 
for Installation Management, is the proponent for the regulation 
represented in 32 CFR part 650, and has concluded this regulation is 
obsolete. This regulation has been extensively revised and has been 
determined that the procedures prescribed in the regulation are for 
Army officials, and not intended to be enforced against any member of

[[Page 39741]]

the public. As a result, the regulation does not affect the general 
public. Therefore, it would be helpful in avoiding confusion with the 
public if 32 CFR part 650, is removed.

List of Subjects in 32 CFR Part 650

    Air pollution control, Environmental protection, Federal buildings 
and facilities, Hazardous substances, Historic preservation, Noise 
control, Waste treatment and disposal, Water pollution control.

PART 650--[REMOVED]

0
Accordingly, for reasons stated in the preamble, under the authority of 
10 U.S.C. 3012, 32 CFR part 650, Environmental Protection and 
Enhancement, is removed in its entirely.

Brenda S. Bowen,
Army Federal Register Liaison Officer.
[FR Doc. 07-3538 Filed 7-19-07; 8:45 am]
BILLING CODE 3710-08-M

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