Change to Office To Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent, 39771-39772 [E7-14051]
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Federal Register / Vol. 72, No. 139 / Friday, July 20, 2007 / Proposed Rules
the correction is under section 199 of
the Internal Revenue Code.
‘‘allocated $96 of the EAG’s section 199
deduction. For the’’.
Need for Correction
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–14080 Filed 7–19–07; 8:45 am]
As published, the notice of proposed
rulemaking (REG–103842–07) contains
errors that may prove to be misleading
and are in need of clarification.
BILLING CODE 4830–01–P
Correction of Publication
Accordingly, the publication of the
notice of proposed rulemaking (REG–
103842–07), that is the subject of FR
Doc. E7–10821, is corrected as follows:
1. On page 31480, column 2, in the
preamble, under the paragraph heading
‘‘Expanded Affiliated Groups’’, second
paragraph of the column, lines 25
through 28, the language ‘‘assume that
X and Y each have $60 of taxable
income and QPAI in 2007, Z has $170
of taxable income and QPAI in 2008,
and that X, Y, and Z each have’’ is
corrected to read ‘‘assume that X and Y
each has $60 of taxable income and
QPAI in 2007, Z has $170 of taxable
income and QPAI in 2008, and that X,
Y, and Z each has’’.
DEPARTMENT OF THE TREASURY
§ 1.199–3
SUMMARY: In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing temporary
regulations relating to the discharge of
liens under section 7425 and return of
wrongfully levied upon property under
section 6343 of the Internal Revenue
Code (Code) of 1986. Those regulations
clarify that such notices and claims
should be sent to the IRS official and
office specified in the relevant IRS
publications. The regulations will affect
parties seeking to provide the IRS with
notice of a nonjudicial foreclosure sale
and parties making administrative
requests for return of wrongfully levied
property. The text of those regulations
also serves as the text of these proposed
regulations.
DATES: Written or electronic comments
and requests for a public hearing must
be received by October 18, 2007.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–148951–05), Room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be handdelivered to CC:PA:LPD:PR (REG–
148951–05), Courier’s Desk, Internal
Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
Alternatively, taxpayers may submit
comments electronically to the IRS
Internet site via the Federal
eRulemaking Portal at
www.regulations.gov (IRS REG–148951–
05).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
[Corrected]
2. On page 31482, column 1, § 1.199–
3(k)(7)(i), line 2 from the bottom of the
paragraph, the language ‘‘Paragraph
(g)(4)(ii)(A) of this section’’ is corrected
to read ‘‘Paragraph (g)(3)(ii)(A) of this
section’’.
rwilkins on PROD1PC63 with PROPOSALS
§ 1.199–7
[Corrected]
3. On page 31482, column 3, § 1.199–
7(e) Example 10. paragraph (i), line 5 of
the paragraph, the language ‘‘B each use
the section 861 method for’’ is corrected
to read ‘‘B each uses the section 861
method for’’.
4. On page 31482, column 3, § 1.199–
7(e) Example 10. paragraph (iii), line 8
of the paragraph, the language ‘‘B
becomes a non-member of the
consolidated’’ is corrected to read ‘‘B
becomes a nonmember of the
consolidated’’.
5. On page 31483, column 1, § 1.199–
7(g)(3) Example. paragraph (i), lines 9
through 11 of the paragraph, the
language ‘‘year, neither X, Y, nor Z join
in the filing of a consolidated Federal
income tax return. Assume that X, Y,
and Z each have W–2’’ is corrected to
read ‘‘year, neither X, Y, nor Z joins in
the filing of a consolidated Federal
income tax return. Assume that X, Y,
and Z each has W–2’’.
6. On page 31483, column 1, § 1.199–
7(g)(3) Example. paragraph (ii), line 5
from the bottom of the column, the
language ‘‘allocated $96 of the
deduction. For the’’ is corrected to read
VerDate Aug<31>2005
16:06 Jul 19, 2007
Jkt 211001
Internal Revenue Service
26 CFR Part 301
[REG–148951–05]
RIN 1545–BF54
Change to Office To Which Notices of
Nonjudicial Sale and Requests for
Return of Wrongfully Levied Property
Must Be Sent
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
PO 00000
Frm 00010
Fmt 4702
Sfmt 4702
39771
Robin M. Ferguson, (202) 622–3610;
concerning submissions of comments,
the hearing, call Kelly Banks, (202) 622–
7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register contain
amendments to the Procedure and
Administration Regulations (26 CFR
part 301) relating to the giving of notice
of nonjudicial sales under section
7425(b) of the Code and requests for
return of wrongfully levied property
under section 6343(b) of the Code. The
text of those regulations also serves as
the text of these proposed regulations.
The preamble to the temporary
regulations explains the temporary
regulations and these proposed
regulations.
Proposed Effective Date
These regulations are proposed to
apply to any notice of sale filed or
request for return of property made after
the date that these regulations are
published as final regulations in the
Federal Register.
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 the
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 regulation has been
submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on its
impact on small business.
Comments and Requests for Public
Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
electronic and written comments (a
signed original and eight (8) copies) or
electronic comments that are submitted
timely to the IRS. The IRS and Treasury
Department specifically request
comments on the clarity of the proposed
rules and how they may 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
E:\FR\FM\20JYP1.SGM
20JYP1
39772
Federal Register / Vol. 72, No. 139 / Friday, July 20, 2007 / Proposed Rules
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 Robin M. Ferguson, Office
of Associate Chief Counsel, Procedure
and Administration (Collection,
Bankruptcy and Summonses 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 as follows:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.6343–2 is
amended by revising paragraphs (a)(1)
introductory text, (b) introductory text,
and (e) to read as follows:
rwilkins on PROD1PC63 with PROPOSALS
§ 301.6343–2 Return of wrongfully levied
upon property.
(a)(1) [The text of the proposed
amendment for § 301.6343–2(a)(1)
introductory text is the same as the text
of § 301.6343–2T(a)(1) introductory text
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(b) [The text of the proposed
amendment for § 301.6343–2(b)
introductory text is the same as the text
of § 301.6343–2T(b) introductory text
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(e) [The text of the proposed
amendment for § 301.6343–2(e) is the
same as the text of § 301.6343–2T(e)
published elsewhere in this issue of the
Federal Register].
Par. 3. Section 301.7425–3 is
amended by revising paragraphs (a)(1),
(b)(1), (b)(2), (c)(1), (d)(2), (d)(3), and
(d)(4), and adding paragraph (e) to read
as follows:
§ 301.7425–3
rules.
Discharge of liens; special
(a) * * * (1) [The text of the proposed
amendment for § 301.7425–3(a)(1) is the
same as the text of § 301.7425–3T(a)(1)
VerDate Aug<31>2005
16:06 Jul 19, 2007
Jkt 211001
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(b) * * * (1) [The text of the proposed
amendment for § 301.7425–3(b)(1) is the
same as the text of § 301.7425–3T(b)(1)
published elsewhere in this issue of the
Federal Register].
(2) [The text of the proposed
amendment for § 301.7425–3(b)(2) is the
same as the text of § 301.7425–3T(b)(2)
published elsewhere in this issue of the
Federal Register].
(c) * * * (1) [The text of the proposed
amendment for § 301.7425–3(c)(1) is the
same as the text of § 301.7425–3T(c)(1)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(d) * * * (2) [The text of the proposed
amendment for § 301.7425–3(d)(2) is the
same as the text of § 301.7425–3T(d)(2)
published elsewhere in this issue of the
Federal Register].
(3) [The text of the proposed
amendment for § 301.7425–3(d)(3) is the
same as the text of § 301.7425–3T(d)(3)
published elsewhere in this issue of the
Federal Register].
(4) [The text of the proposed
amendment for § 301.7425–3(d)(4) is the
same as the text of § 301.7425–3T(d)(4)
published elsewhere in this issue of the
Federal Register].
(e) [The text of the proposed
amendment for § 301.7425–3(e) is the
same as the text of § 301.7425–3T(e)
published elsewhere in this issue of the
Federal Register].
Kevin M. Brown,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. E7–14051 Filed 7–19–07; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R06–OAR–2006–0849; FRL–8442–7]
Approval and Promulgation of
Implementation Plans; Louisiana;
Clean Air Interstate Rule Sulfur Dioxide
Trading Program
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
SUMMARY: EPA is proposing 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
PO 00000
Frm 00011
Fmt 4702
Sfmt 4702
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 proposing to determine that the
SIP revision fully implements the CAIR
SO2 requirements for Louisiana.
Therefore, as a consequence of the 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,
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 the SIP
revision that EPA is proposing to
approve, Louisiana would meet 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: Comments must be received on
or before August 20, 2007.
ADDRESSES: Comments may be mailed to
Mr. Jeff Robinson, Chief, Air Permits
Section (6PD–R), Environmental
Protection Agency, 1445 Ross Avenue,
Suite 1200, Dallas, Texas 75202–2733.
Comments may also be submitted
electronically or through hand delivery/
courier by following the detailed
instructions in the ADDRESSES section of
the direct final rule located in the rules
section of this Federal Register.
FOR FURTHER INFORMATION CONTACT: If
you have questions concerning today’s
proposal, please contact Ms. Adina
Wiley (6PD–R), Air Permits Section,
Environmental Protection Agency,
Region 6, 1445 Ross Avenue (6PD–R),
Suite 1200, Dallas, TX 75202–2733. The
E:\FR\FM\20JYP1.SGM
20JYP1
]]>Agencies
[Federal Register Volume 72, Number 139 (Friday, July 20, 2007)]
[Proposed Rules]
[Pages 39771-39772]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-14051]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-148951-05]
RIN 1545-BF54
Change to Office To Which Notices of Nonjudicial Sale and
Requests for Return of Wrongfully Levied Property Must Be Sent
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 discharge of liens under section 7425 and return of wrongfully
levied upon property under section 6343 of the Internal Revenue Code
(Code) of 1986. Those regulations clarify that such notices and claims
should be sent to the IRS official and office specified in the relevant
IRS publications. The regulations will affect parties seeking to
provide the IRS with notice of a nonjudicial foreclosure sale and
parties making administrative requests for return of wrongfully levied
property. The text of those regulations also serves as the text of
these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by October 18, 2007.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-148951-05), Room
5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered to CC:PA:LPD:PR
(REG-148951-05), Courier's Desk, Internal Revenue Service, 1111
Constitution Avenue, NW., Washington, DC 20224. Alternatively,
taxpayers may submit comments electronically to the IRS Internet site
via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-
148951-05).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Robin M. Ferguson, (202) 622-3610; concerning submissions of comments,
the hearing, call Kelly Banks, (202) 622-7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register contain amendments to the Procedure and
Administration Regulations (26 CFR part 301) relating to the giving of
notice of nonjudicial sales under section 7425(b) of the Code and
requests for return of wrongfully levied property under section 6343(b)
of the Code. The text of those regulations also serves as the text of
these proposed regulations. The preamble to the temporary regulations
explains the temporary regulations and these proposed regulations.
Proposed Effective Date
These regulations are proposed to apply to any notice of sale filed
or request for return of property made after the date that these
regulations are published as final regulations in the Federal Register.
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
the 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
regulation has been submitted to the Chief Counsel for Advocacy of the
Small Business Administration for comment on its impact on small
business.
Comments and Requests for Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any electronic and written comments (a
signed original and eight (8) copies) or electronic comments that are
submitted timely to the IRS. The IRS and Treasury Department
specifically request comments on the clarity of the proposed rules and
how they may 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
[[Page 39772]]
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 Robin M. Ferguson,
Office of Associate Chief Counsel, Procedure and Administration
(Collection, Bankruptcy and Summonses 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 as follows:
PART 301--PROCEDURE AND ADMINISTRATION
Paragraph 1. The authority citation for part 301 continues to read
in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.6343-2 is amended by revising paragraphs (a)(1)
introductory text, (b) introductory text, and (e) to read as follows:
Sec. 301.6343-2 Return of wrongfully levied upon property.
(a)(1) [The text of the proposed amendment for Sec. 301.6343-
2(a)(1) introductory text is the same as the text of Sec. 301.6343-
2T(a)(1) introductory text published elsewhere in this issue of the
Federal Register].
* * * * *
(b) [The text of the proposed amendment for Sec. 301.6343-2(b)
introductory text is the same as the text of Sec. 301.6343-2T(b)
introductory text published elsewhere in this issue of the Federal
Register].
* * * * *
(e) [The text of the proposed amendment for Sec. 301.6343-2(e) is
the same as the text of Sec. 301.6343-2T(e) published elsewhere in
this issue of the Federal Register].
Par. 3. Section 301.7425-3 is amended by revising paragraphs
(a)(1), (b)(1), (b)(2), (c)(1), (d)(2), (d)(3), and (d)(4), and adding
paragraph (e) to read as follows:
Sec. 301.7425-3 Discharge of liens; special rules.
(a) * * * (1) [The text of the proposed amendment for Sec.
301.7425-3(a)(1) is the same as the text of Sec. 301.7425-3T(a)(1)
published elsewhere in this issue of the Federal Register].
* * * * *
(b) * * * (1) [The text of the proposed amendment for Sec.
301.7425-3(b)(1) is the same as the text of Sec. 301.7425-3T(b)(1)
published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment for Sec. 301.7425-3(b)(2)
is the same as the text of Sec. 301.7425-3T(b)(2) published elsewhere
in this issue of the Federal Register].
(c) * * * (1) [The text of the proposed amendment for Sec.
301.7425-3(c)(1) is the same as the text of Sec. 301.7425-3T(c)(1)
published elsewhere in this issue of the Federal Register].
* * * * *
(d) * * * (2) [The text of the proposed amendment for Sec.
301.7425-3(d)(2) is the same as the text of Sec. 301.7425-3T(d)(2)
published elsewhere in this issue of the Federal Register].
(3) [The text of the proposed amendment for Sec. 301.7425-3(d)(3)
is the same as the text of Sec. 301.7425-3T(d)(3) published elsewhere
in this issue of the Federal Register].
(4) [The text of the proposed amendment for Sec. 301.7425-3(d)(4)
is the same as the text of Sec. 301.7425-3T(d)(4) published elsewhere
in this issue of the Federal Register].
(e) [The text of the proposed amendment for Sec. 301.7425-3(e) is
the same as the text of Sec. 301.7425-3T(e) published elsewhere in
this issue of the Federal Register].
Kevin M. Brown,
Deputy Commissioner for Services and Enforcement.
[FR Doc. E7-14051 Filed 7-19-07; 8:45 am]
BILLING CODE 4830-01-P
