Drawbridge Operation Regulations; Taunton River, Fall River and Somerset, MA, 9190 [08-781]

Download as PDF 9190 Federal Register / Vol. 73, No. 34 / Wednesday, February 20, 2008 / Rules and Regulations sroberts on PROD1PC70 with RULES reportable income and failed to file a return. The Service, again through its automated systems, generates a Letter 2566, ‘‘30 Day Proposed Assessment (SFR–01) 910 SC/CG.’’ This letter contains C’s name, TIN, and has sufficient information to compute C’s tax liability. Contemporaneous with the creation of the Letter 2566, the Service, through its automated system, electronically creates and stores a certification stating that the electronic data contained as part of C’s account constitutes a valid return under section 6020(b) as of that date. Further, the electronic data includes the signature of the Service employee authorized to sign the section 6020(b) return upon its creation. Although the signature is stored electronically, it can appear as a printed name when the Service requests a paper copy of the certification. The electronically created information, signature, and certification is a return under section 6020(b). The Service will treat that return as the return filed by the taxpayer in determining the amount of the section 6651(a)(2) addition to tax with respect to C’s 2003 taxable year. Likewise, the Service will determine the amount of any addition to tax under section 6651(a)(3), which arises only after notice and demand for payment, by treating the section 6020(b) return as the return filed by the taxpayer. Example 4. Corporation M, a quarterly taxpayer, fails to file a Form 941, ‘‘Employer’s Quarterly Federal Tax Return,’’ for the second quarter of 2004. Q, a Service employee authorized to sign returns under section 6020(b), prepares a Form 941 by hand, stating Corporation M’s name, address, and TIN. Q completes the Form 941 by entering line item amounts, including the tax due, and then signs the document. The Form 941 that Q prepared and signed constitutes a section 6020(b) return because the Form 941 purports to be a return under section 6020(b), the form contains M’s name and TIN, and it includes sufficient information to compute M’s tax liability for the second quarter of 2004. (c) Cross references—(1) For provisions that a return executed by the Commissioner or other authorized Internal Revenue Officer or employee will not start the running of the period of limitations on assessment and collection, see section 6501(b)(3) and § 301.6501(b)-1(e). (2) For determining the period of limitations on collection after assessment of a liability on a return executed by the Commissioner or other authorized Internal Revenue Officer or employee, see section 6502 and § 301.6502–1. (3) For additions to the tax and additional amounts for failure to file returns, see section 6651 and § 301.6651–1, and section 6652 and § 301.6652–1, respectively. (4) For additions to the tax for failure to pay tax, see section 6651 and § 301.6651–1. (5) For criminal penalties for willful failure to make returns, see sections 7201, 7202 and 7203. VerDate Aug<31>2005 15:54 Feb 19, 2008 Jkt 214001 (6) For criminal penalties for willfully making false or fraudulent returns, see sections 7206 and 7207. (7) For civil penalties for filing frivolous income tax returns, see section 6702. (8) For authority to examine books and witnesses, see section 7602 and § 301.7602–1. (d) Effective/Applicability date. This section is applicable on February 20, 2008. Linda E. Stiff, Deputy Commissioner for Services and Enforcement. Approved: February 5, 2008. Eric Solomon, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. E8–3100 Filed 2–19–08; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 117 [USCG–2008–0046] Drawbridge Operation Regulations; Taunton River, Fall River and Somerset, MA Coast Guard, DHS. Notice of temporary deviation from regulations. AGENCY: ACTION: SUMMARY: The Commander, First Coast Guard District, has issued a temporary deviation from the regulation governing the operation of the old Brightman Street bascule bridge across the Taunton River at mile 1.8, between Fall River and Somerset, Massachusetts. Under this temporary deviation, in effect from 6 a.m. on February 16, 2008 through 5 p.m. on March 2, 2008, the bridge shall open on signal after a one-hour advance notice is given by calling (508) 672– 5111, or VHF channel 13 and 16. This deviation is necessary to facilitate scheduled bridge maintenance. DATES: This deviation is effective from 6 a.m. on February 16, 2008 through 5 p.m. on March 2, 2008. ADDRESSES: Materials referred to in this document are available for inspection or copying at the First Coast Guard District, Bridge Branch Office, 408 Atlantic Avenue, Boston, Massachusetts 02110, between 7 a.m. and 3 p.m., Monday through Friday, except Federal holidays. The telephone number is (617) 223–8364. The First Coast Guard District Bridge Branch Office maintains PO 00000 Frm 00020 Fmt 4700 Sfmt 4700 the public docket for this temporary deviation. John McDonald, Project Officer, First Coast Guard District, at (617) 223–8364. SUPPLEMENTARY INFORMATION: The old Brightman Street bascule bridge, across the Taunton River at mile 1.8, between Fall River and Somerset, Massachusetts, has a vertical clearance in the closed position of 27 feet at mean high water and 31 feet at mean low water. The existing drawbridge operation regulations are listed at 33 CFR 1117.619. The owner of the bridge, Massachusetts Highway Department (MHD), requested a temporary deviation to facilitate scheduled bridge maintenance and structural repairs to the sidewalks at the old Brightman Street bascule bridge. Under this temporary deviation, in effect from 6 a.m. on February 16, 2008 through 5 p.m. on March 2, 2008, the old Brightman Street bascule bridge shall open on signal after at least a onehour advance notice is given by calling (508) 672–5111 or VHF channel 13 and 16. This work was scheduled during the time of year when the bridge seldom opens. The recreational boat marinas were contacted and have no objection to the one-hour advance notice. An 18′ × 43′ construction work barge may be located in the channel during the prosecution of this bridge maintenance. The work barge will move upon request by calling the bridge tender either on the land line (508) 672– 5111 or on VHF channel 13 and 16. In accordance with 33 CFR 117.35(e), the bridge must return to its regular operating schedule immediately at the end of the designated time period. This deviation from the operating regulations is authorized under 33 CFR 117.35. Should the bridge maintenance authorized by this temporary deviation be completed before the end of the effective period published in this notice, the Coast Guard will rescind the remainder of this temporary deviation, and the bridge shall be returned to its normal operating schedule. Notice of the above action shall be provided to the public in the Local Notice to Mariners and the Federal Register, where practicable. FOR FURTHER INFORMATION CONTACT: Dated: February 12, 2008. Gary Kassof, Bridge Program Manager, First Coast Guard District. [FR Doc. 08–781 Filed 2–15–08; 11:47 am] BILLING CODE 4910–15–M E:\FR\FM\20FER1.SGM 20FER1

Agencies

[Federal Register Volume 73, Number 34 (Wednesday, February 20, 2008)]
[Rules and Regulations]
[Page 9190]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 08-781]


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DEPARTMENT OF HOMELAND SECURITY

Coast Guard

33 CFR Part 117

[USCG-2008-0046]


Drawbridge Operation Regulations; Taunton River, Fall River and 
Somerset, MA

AGENCY: Coast Guard, DHS.

ACTION: Notice of temporary deviation from regulations.

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SUMMARY: The Commander, First Coast Guard District, has issued a 
temporary deviation from the regulation governing the operation of the 
old Brightman Street bascule bridge across the Taunton River at mile 
1.8, between Fall River and Somerset, Massachusetts. Under this 
temporary deviation, in effect from 6 a.m. on February 16, 2008 through 
5 p.m. on March 2, 2008, the bridge shall open on signal after a one-
hour advance notice is given by calling (508) 672-5111, or VHF channel 
13 and 16. This deviation is necessary to facilitate scheduled bridge 
maintenance.

DATES: This deviation is effective from 6 a.m. on February 16, 2008 
through 5 p.m. on March 2, 2008.

ADDRESSES: Materials referred to in this document are available for 
inspection or copying at the First Coast Guard District, Bridge Branch 
Office, 408 Atlantic Avenue, Boston, Massachusetts 02110, between 7 
a.m. and 3 p.m., Monday through Friday, except Federal holidays. The 
telephone number is (617) 223-8364. The First Coast Guard District 
Bridge Branch Office maintains the public docket for this temporary 
deviation.

FOR FURTHER INFORMATION CONTACT: John McDonald, Project Officer, First 
Coast Guard District, at (617) 223-8364.

SUPPLEMENTARY INFORMATION: The old Brightman Street bascule bridge, 
across the Taunton River at mile 1.8, between Fall River and Somerset, 
Massachusetts, has a vertical clearance in the closed position of 27 
feet at mean high water and 31 feet at mean low water. The existing 
drawbridge operation regulations are listed at 33 CFR 1117.619.
    The owner of the bridge, Massachusetts Highway Department (MHD), 
requested a temporary deviation to facilitate scheduled bridge 
maintenance and structural repairs to the sidewalks at the old 
Brightman Street bascule bridge.
    Under this temporary deviation, in effect from 6 a.m. on February 
16, 2008 through 5 p.m. on March 2, 2008, the old Brightman Street 
bascule bridge shall open on signal after at least a one-hour advance 
notice is given by calling (508) 672-5111 or VHF channel 13 and 16.
    This work was scheduled during the time of year when the bridge 
seldom opens. The recreational boat marinas were contacted and have no 
objection to the one-hour advance notice.
    An 18' x 43' construction work barge may be located in the channel 
during the prosecution of this bridge maintenance. The work barge will 
move upon request by calling the bridge tender either on the land line 
(508) 672-5111 or on VHF channel 13 and 16.
    In accordance with 33 CFR 117.35(e), the bridge must return to its 
regular operating schedule immediately at the end of the designated 
time period. This deviation from the operating regulations is 
authorized under 33 CFR 117.35.
    Should the bridge maintenance authorized by this temporary 
deviation be completed before the end of the effective period published 
in this notice, the Coast Guard will rescind the remainder of this 
temporary deviation, and the bridge shall be returned to its normal 
operating schedule. Notice of the above action shall be provided to the 
public in the Local Notice to Mariners and the Federal Register, where 
practicable.

    Dated: February 12, 2008.
Gary Kassof,
Bridge Program Manager, First Coast Guard District.
[FR Doc. 08-781 Filed 2-15-08; 11:47 am]
BILLING CODE 4910-15-M

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