Authority To Compromise Civil Claims Under the Comprehensive Environmental Response, Compensation and Liability Act and To Make an Administrative Change to the Code of Federal Regulations, 54946-54947 [E8-22354]
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54946
Federal Register / Vol. 73, No. 186 / Wednesday, September 24, 2008 / Rules and Regulations
regarding certain changes made to the
rules governing S corporations under
the American Jobs Creation Act of 2004
and the Gulf Opportunity Zone Act of
2005. The final regulations replace
obsolete references in the current
regulations and allow taxpayers to make
proper use of the provisions that made
changes to prior law. The final
regulations include guidance on the S
corporation family shareholder rules,
the definitions of ‘‘powers of
appointment’’ and ‘‘potential current
beneficiaries’’ (PCBs) with regard to
electing small business trusts (ESBTs),
the allowance of suspended losses to the
spouse or former spouse of an S
corporation shareholder, and relief for
inadvertently terminated or invalid
qualified subchapter S subsidiary
(QSub) elections. The final regulations
affect S corporations and their
shareholders.
The correction is effective
September 24, 2008, and is applicable
on August 14, 2008.
DATES:
FOR FURTHER INFORMATION CONTACT:
Charles J. Langley, Jr., (202) 622–3060,
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9422) that
are the subject of this correction are
under sections 1361, 1362, and 1366 of
the Internal Revenue Code.
Need for Correction
As published, the final regulations
(TD 9422) contain an error that may
prove to be misleading and is in need
of clarification.
Correction of Publication
rwilkins on PROD1PC63 with RULES
Accordingly, the publication of the
final regulations (TD 9422), which was
the subject of FR Doc. E8–18782, is
corrected as follows:
On page 47527, column 3, in the
preamble, under the paragraph heading
‘‘Drafting Information’’, line 2, the
language ‘‘proposed regulations is
Charles J.’’ is corrected to read
‘‘regulations is Charles J.’’.
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E8-22381 Filed 9–23–08; 8:45 am]
BILLING CODE 4830–01–P
VerDate Aug<31>2005
18:15 Sep 23, 2008
Jkt 214001
DEPARTMENT OF JUSTICE
28 CFR Part 0
[Docket No. ENRD 100; AG Order No. 3001–
2008]
Authority To Compromise Civil Claims
Under the Comprehensive
Environmental Response,
Compensation and Liability Act and To
Make an Administrative Change to the
Code of Federal Regulations
Department of Justice.
Final rule.
AGENCY:
ACTION:
SUMMARY: This rule amends our
regulations to reflect the name of the
Environment and Natural Resources
Division, which was formerly known as
the Land and Natural Resources
Division. The Department of Justice
officially changed the name of the
Division in the early 1990s, but all of
the pertinent parts of part 0 were not
amended accordingly.
This order further amends our
regulations to authorize the Assistant
Attorney General for the Environment
and Natural Resources Division to
approve certain settlements under the
Comprehensive Environmental
Response, Compensation and Liability
Act (CERCLA).
DATES: Effective Date: September 24,
2008.
FOR FURTHER INFORMATION CONTACT:
Bruce S. Gelber, Chief, Environmental
Enforcement Section, Environment and
Natural Resources Division, Department
of Justice, P.O. Box 7611, Washington,
DC 20044–7611 (202–514–4624).
SUPPLEMENTARY INFORMATION: In subpart
Y of 28 CFR part 0, the Attorney General
has delegated to the various Assistant
Attorneys General certain of his
authority to compromise and close civil
claims. Section 0.160(a)(1) authorizes
the various Assistant Attorneys General
to ‘‘[a]ccept offers in compromise of
claims asserted by the United States in
all cases in which the difference
between the gross amount of the original
claim and the proposed settlement does
not exceed $2,000,000 or 15 percent of
the original claim, whichever is
greater.’’
Administrative Changes
In the early 1990s, the name of the
Land and Natural Resources Division
was changed to the Environment and
Natural Resources Division to better
reflect the broader responsibilities of the
Division since its inception in 1909. The
administrative change in this rule
corrects the name of the Division
throughout part 0, where the former
name remains.
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Fmt 4700
Sfmt 4700
Changes to Section 0.160
CERCLA was enacted in 1980 in
response to the discovery of significant
human health hazards at a number of
sites where hazardous wastes had been
dumped or buried. Public Law 96–510
(42 U.S.C. 9601, et seq.). The law
created a ‘‘Superfund’’ to help pay the
costs of investigating and cleaning up
these sites, 26 U.S.C. 9507, and also
imposed liability for the costs of
cleanup on the parties who were
responsible for creating these sites, 42
U.S.C. 9607(a). These parties (referred to
collectively as ‘‘potentially responsible
parties’’) include: The current owners
and operators of a facility from which
there is a release or threatened release
of a hazardous substance into the
environment; those who owned or
operated the facility at the time
hazardous substances were disposed of
at that facility; those who generated the
hazardous substances and arranged for
their treatment or disposal by a third
party; and those who transported the
hazardous substances for treatment or
disposal, if they selected the site. 42
U.S.C. 9607(a).
While the courts have agreed
uniformly that liability under CERCLA
is joint and several when the harm at
the site is indivisible, 42 U.S.C. 9613(f)
provides for the equitable allocation of
response costs among the jointly and
severally liable parties. A single case
under CERCLA can involve numerous
(sometimes hundreds of) separate
responsible parties whose liability can
be equitably allocated or determined to
be de minimis for purposes of reaching
a settlement of their liability. Indeed,
Congress encourages the Environmental
Protection Agency to reach expedited
settlements with de minimis parties. 42
U.S.C. 9622(g). However, based on the
total claim at the site, some of these
settlements will result in differences
between the original claim and the
proposed settlement that are greater
than $2 million (or 15 percent of the
original claim). Many settlements are
made with parties who do not have the
financial ability to pay the equitable
allocated amount. Some non-de minimis
settlements result in compromises of
our original claim as a result of the
responsible party’s ability to pay. These
types of settlements with individual
parties are common in multi-party
CERCLA litigation and seldom raise
issues significant enough to warrant
Associate Attorney General review. In
order to increase efficiency in the
approval process, this rule amends
Section 0.160 of Subpart Y to authorize
the Assistant Attorney General,
Environment and Natural Resources
E:\FR\FM\24SER1.SGM
24SER1
Federal Register / Vol. 73, No. 186 / Wednesday, September 24, 2008 / Rules and Regulations
Division, to approve these kinds of
partial CERCLA settlements.
Administrative Procedure Act
This rule is a rule of agency
organization and procedure, and relates
to the internal management of the
Department of Justice. It is therefore
exempt from the requirements of notice
and comments and a delayed effective
date. 5 U.S.C. 553(b), (d).
Regulatory Flexibility Act
The Attorney General, in accordance
with the Regulatory Flexibility Act (5
U.S.C. 605(b)), has reviewed this
regulation and by approving it certifies
that this regulation will not have a
significant economic impact on a
substantial number of small entities
because it pertains to personnel and
administrative matters affecting the
Department. Further, a Regulatory
Flexibility Analysis was not required to
be prepared for this final rule since the
Department was not required to publish
a general notice of proposed rulemaking
for this matter.
Executive Order 12866—Regulatory
Planning and Review
This action has been drafted and
reviewed in accordance with Executive
Order 12866, Regulatory Planning and
Review, § 1(b), Principles of Regulation.
This rule is limited to agency
organization, management and
personnel as described by Executive
Order 12866 § 3(d)(3) and, therefore, is
not a ‘‘regulation’’ or ‘‘rule’’ as defined
by this Executive Order. Accordingly,
this action has not been reviewed by the
Office of Management and Budget.
Executive Order 12988—Civil Justice
Reform
This regulation meets the applicable
standards set forth in sections 3(a) and
3(b)(2) of Executive Order 12988.
Executive Order 13132—Federalism
rwilkins on PROD1PC63 with RULES
This regulation will not have
substantial direct effects on the States,
on the relationship between the national
government and the States, or on
distribution of power and
responsibilities among the various
levels of government. Therefore, in
accordance with Executive Order 13132,
it is determined that this rule does not
have sufficient federalism implications
to warrant the preparation of a
Federalism Assessment.
Unfunded Mandates Reform Act of
1995
This rule will not result in the
expenditure by state, local and tribal
governments, in the aggregate, or by the
VerDate Aug<31>2005
16:28 Sep 23, 2008
Jkt 214001
private sector, of $100,000,000 or more
in any one year, and it will not
significantly or uniquely affect small
governments. Therefore, no actions were
deemed necessary under the provisions
of the Unfunded Mandates Reform Act
of 1995.
Congressional Review Act
This action pertains to agency
management, personnel and
organization and does not substantially
affect the rights or obligations of nonagency parties and, accordingly, is not
a ‘‘rule’’ as that term is used by the
Congressional Review Act (Subtitle E of
the Small Business Regulatory
Enforcement Fairness Act of 1996
(SBREFA)). Therefore, the reporting
requirement of 5 U.S.C. 801 does not
apply.
List of Subjects in 28 CFR Part 0
Authority delegations (government
agencies), Government employees,
Organization and functions (government
agencies), Whistleblowing.
■ For the reasons set forth in the
preamble, Part 0 of Title 28, Code of
Federal Regulations is amended to read
as follows:
PART 0—ORGANIZATION OF THE
DEPARTMENT OF JUSTICE
1. The authority citation for Part 0
continues to read as follows:
■
Authority: 5 U.S.C. 301; 28 U.S.C. 509,
510, 515–519.
2. In 28 CFR part 0, remove the words
‘‘Land and Natural Resources Division’’
and add, in their place, the words
‘‘Environment and Natural Resources
Division’’ in the following places:
■ a. Section 0.45(a), (b) and (g);
■ b. Subpart L, consisting of §§ 0.65
through 0.69c.
■ c. Section 0.175(b); and
■ d. Subpart Y, consisting of § 0.160
through the Appendix to Subpart Y of
Part 0.
■ 3. Section 0.160 is amended by
revising paragraphs (a) introductory text
and (b), redesignating paragraph (c) as
paragraph (d), and adding new
paragraph (c) to read as follows:
54947
Assistant Attorney General, Tax
Division, is further authorized to accept
offers in compromise of, or settle
administratively, claims against the
United States, regardless of the amount
of the proposed settlement, in all cases
in which the Joint Committee on
Taxation has indicated that it has no
adverse criticism of the proposed
settlement.
(c) Subject to the limitations set forth
in paragraph (d) of this section, the
Assistant Attorney General,
Environment and Natural Resources
Division, is further authorized to
approve settlements under the
Comprehensive Environmental
Response, Compensation and Liability
Act, 42 U.S.C. 9601 et seq., regardless of
the amount of the proposed settlement,
with:
(1) Parties whose contribution to
contamination at a hazardous waste site
is de minimis within the meaning of 42
U.S.C. 9622(g); or
(2) Parties whose responsibility can be
equitably allocated and are:
(A) Paying at least the allocated
amount; or
(B) Unable to pay the allocated
amount as confirmed by a qualified
financial expert.
*
*
*
*
*
Dated: September 16, 2008.
Michael B. Mukasey,
Attorney General.
[FR Doc. E8–22354 Filed 9–23–08; 8:45 am]
BILLING CODE 4410–15–P
■
§ 0.160 Offers that may be accepted by
Assistant Attorneys General.
(a) Subject to the limitations set forth
in paragraph (d) of this section,
Assistant Attorneys General are
authorized, with respect to matters
assigned to their respective divisions,
to:
*
*
*
*
*
(b) Subject to the limitations set forth
in paragraph (d) of this section, the
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DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 100
[Docket No. USCG–2008–0761]
RIN 1625–AA08
Special Local Regulations for Marine
Events; St. Leonard Creek, Patuxent
River, Calvert County, MD
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
SUMMARY: The Coast Guard is
establishing special local regulations
during the ‘‘War of 1812 North
American Grand Tactical’’, a marine
event to be held September 21, 2008 on
the waters of St. Leonard Creek and
Patuxent River, Calvert County, MD.
These special local regulations are
necessary to provide for the safety of life
on navigable waters during the event.
This action is intended to temporarily
E:\FR\FM\24SER1.SGM
24SER1
]]>Agencies
[Federal Register Volume 73, Number 186 (Wednesday, September 24, 2008)]
[Rules and Regulations]
[Pages 54946-54947]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-22354]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF JUSTICE
28 CFR Part 0
[Docket No. ENRD 100; AG Order No. 3001-2008]
Authority To Compromise Civil Claims Under the Comprehensive
Environmental Response, Compensation and Liability Act and To Make an
Administrative Change to the Code of Federal Regulations
AGENCY: Department of Justice.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: This rule amends our regulations to reflect the name of the
Environment and Natural Resources Division, which was formerly known as
the Land and Natural Resources Division. The Department of Justice
officially changed the name of the Division in the early 1990s, but all
of the pertinent parts of part 0 were not amended accordingly.
This order further amends our regulations to authorize the
Assistant Attorney General for the Environment and Natural Resources
Division to approve certain settlements under the Comprehensive
Environmental Response, Compensation and Liability Act (CERCLA).
DATES: Effective Date: September 24, 2008.
FOR FURTHER INFORMATION CONTACT: Bruce S. Gelber, Chief, Environmental
Enforcement Section, Environment and Natural Resources Division,
Department of Justice, P.O. Box 7611, Washington, DC 20044-7611 (202-
514-4624).
SUPPLEMENTARY INFORMATION: In subpart Y of 28 CFR part 0, the Attorney
General has delegated to the various Assistant Attorneys General
certain of his authority to compromise and close civil claims. Section
0.160(a)(1) authorizes the various Assistant Attorneys General to
``[a]ccept offers in compromise of claims asserted by the United States
in all cases in which the difference between the gross amount of the
original claim and the proposed settlement does not exceed $2,000,000
or 15 percent of the original claim, whichever is greater.''
Administrative Changes
In the early 1990s, the name of the Land and Natural Resources
Division was changed to the Environment and Natural Resources Division
to better reflect the broader responsibilities of the Division since
its inception in 1909. The administrative change in this rule corrects
the name of the Division throughout part 0, where the former name
remains.
Changes to Section 0.160
CERCLA was enacted in 1980 in response to the discovery of
significant human health hazards at a number of sites where hazardous
wastes had been dumped or buried. Public Law 96-510 (42 U.S.C. 9601, et
seq.). The law created a ``Superfund'' to help pay the costs of
investigating and cleaning up these sites, 26 U.S.C. 9507, and also
imposed liability for the costs of cleanup on the parties who were
responsible for creating these sites, 42 U.S.C. 9607(a). These parties
(referred to collectively as ``potentially responsible parties'')
include: The current owners and operators of a facility from which
there is a release or threatened release of a hazardous substance into
the environment; those who owned or operated the facility at the time
hazardous substances were disposed of at that facility; those who
generated the hazardous substances and arranged for their treatment or
disposal by a third party; and those who transported the hazardous
substances for treatment or disposal, if they selected the site. 42
U.S.C. 9607(a).
While the courts have agreed uniformly that liability under CERCLA
is joint and several when the harm at the site is indivisible, 42
U.S.C. 9613(f) provides for the equitable allocation of response costs
among the jointly and severally liable parties. A single case under
CERCLA can involve numerous (sometimes hundreds of) separate
responsible parties whose liability can be equitably allocated or
determined to be de minimis for purposes of reaching a settlement of
their liability. Indeed, Congress encourages the Environmental
Protection Agency to reach expedited settlements with de minimis
parties. 42 U.S.C. 9622(g). However, based on the total claim at the
site, some of these settlements will result in differences between the
original claim and the proposed settlement that are greater than $2
million (or 15 percent of the original claim). Many settlements are
made with parties who do not have the financial ability to pay the
equitable allocated amount. Some non-de minimis settlements result in
compromises of our original claim as a result of the responsible
party's ability to pay. These types of settlements with individual
parties are common in multi-party CERCLA litigation and seldom raise
issues significant enough to warrant Associate Attorney General review.
In order to increase efficiency in the approval process, this rule
amends Section 0.160 of Subpart Y to authorize the Assistant Attorney
General, Environment and Natural Resources
[[Page 54947]]
Division, to approve these kinds of partial CERCLA settlements.
Administrative Procedure Act
This rule is a rule of agency organization and procedure, and
relates to the internal management of the Department of Justice. It is
therefore exempt from the requirements of notice and comments and a
delayed effective date. 5 U.S.C. 553(b), (d).
Regulatory Flexibility Act
The Attorney General, in accordance with the Regulatory Flexibility
Act (5 U.S.C. 605(b)), has reviewed this regulation and by approving it
certifies that this regulation will not have a significant economic
impact on a substantial number of small entities because it pertains to
personnel and administrative matters affecting the Department. Further,
a Regulatory Flexibility Analysis was not required to be prepared for
this final rule since the Department was not required to publish a
general notice of proposed rulemaking for this matter.
Executive Order 12866--Regulatory Planning and Review
This action has been drafted and reviewed in accordance with
Executive Order 12866, Regulatory Planning and Review, Sec. 1(b),
Principles of Regulation. This rule is limited to agency organization,
management and personnel as described by Executive Order 12866 Sec.
3(d)(3) and, therefore, is not a ``regulation'' or ``rule'' as defined
by this Executive Order. Accordingly, this action has not been reviewed
by the Office of Management and Budget.
Executive Order 12988--Civil Justice Reform
This regulation meets the applicable standards set forth in
sections 3(a) and 3(b)(2) of Executive Order 12988.
Executive Order 13132--Federalism
This regulation will not have substantial direct effects on the
States, on the relationship between the national government and the
States, or on distribution of power and responsibilities among the
various levels of government. Therefore, in accordance with Executive
Order 13132, it is determined that this rule does not have sufficient
federalism implications to warrant the preparation of a Federalism
Assessment.
Unfunded Mandates Reform Act of 1995
This rule will not result in the expenditure by state, local and
tribal governments, in the aggregate, or by the private sector, of
$100,000,000 or more in any one year, and it will not significantly or
uniquely affect small governments. Therefore, no actions were deemed
necessary under the provisions of the Unfunded Mandates Reform Act of
1995.
Congressional Review Act
This action pertains to agency management, personnel and
organization and does not substantially affect the rights or
obligations of non-agency parties and, accordingly, is not a ``rule''
as that term is used by the Congressional Review Act (Subtitle E of the
Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA)).
Therefore, the reporting requirement of 5 U.S.C. 801 does not apply.
List of Subjects in 28 CFR Part 0
Authority delegations (government agencies), Government employees,
Organization and functions (government agencies), Whistleblowing.
0
For the reasons set forth in the preamble, Part 0 of Title 28, Code of
Federal Regulations is amended to read as follows:
PART 0--ORGANIZATION OF THE DEPARTMENT OF JUSTICE
0
1. The authority citation for Part 0 continues to read as follows:
Authority: 5 U.S.C. 301; 28 U.S.C. 509, 510, 515-519.
0
2. In 28 CFR part 0, remove the words ``Land and Natural Resources
Division'' and add, in their place, the words ``Environment and Natural
Resources Division'' in the following places:
0
a. Section 0.45(a), (b) and (g);
0
b. Subpart L, consisting of Sec. Sec. 0.65 through 0.69c.
0
c. Section 0.175(b); and
0
d. Subpart Y, consisting of Sec. 0.160 through the Appendix to Subpart
Y of Part 0.
0
3. Section 0.160 is amended by revising paragraphs (a) introductory
text and (b), redesignating paragraph (c) as paragraph (d), and adding
new paragraph (c) to read as follows:
Sec. 0.160 Offers that may be accepted by Assistant Attorneys
General.
(a) Subject to the limitations set forth in paragraph (d) of this
section, Assistant Attorneys General are authorized, with respect to
matters assigned to their respective divisions, to:
* * * * *
(b) Subject to the limitations set forth in paragraph (d) of this
section, the Assistant Attorney General, Tax Division, is further
authorized to accept offers in compromise of, or settle
administratively, claims against the United States, regardless of the
amount of the proposed settlement, in all cases in which the Joint
Committee on Taxation has indicated that it has no adverse criticism of
the proposed settlement.
(c) Subject to the limitations set forth in paragraph (d) of this
section, the Assistant Attorney General, Environment and Natural
Resources Division, is further authorized to approve settlements under
the Comprehensive Environmental Response, Compensation and Liability
Act, 42 U.S.C. 9601 et seq., regardless of the amount of the proposed
settlement, with:
(1) Parties whose contribution to contamination at a hazardous
waste site is de minimis within the meaning of 42 U.S.C. 9622(g); or
(2) Parties whose responsibility can be equitably allocated and
are:
(A) Paying at least the allocated amount; or
(B) Unable to pay the allocated amount as confirmed by a qualified
financial expert.
* * * * *
Dated: September 16, 2008.
Michael B. Mukasey,
Attorney General.
[FR Doc. E8-22354 Filed 9-23-08; 8:45 am]
BILLING CODE 4410-15-P
