Approval and Promulgation of Implementation Plans; South Carolina; Transportation Conformity Memorandum of Agreement Update, 37185-37186 [E9-17817]

Download as PDF Federal Register / Vol. 74, No. 143 / Tuesday, July 28, 2009 / Proposed Rules attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments by September 10, 2009 and an outline of the topics to be discussed and the time to be devoted to each topic by September 10, 2009. A period of 10 minutes will be allocated to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing. Drafting Information The principal author of the regulations is Amy L. Mielke of the Office of the Associate Chief Counsel (Procedure and Administration). List of Subjects in 31 CFR Part 10 Accountants, Administrative practice and procedure, Lawyers, Reporting and recordkeeping requirements, Taxes. Proposed Amendments to the Regulations Accordingly, 31 CFR part 10 is proposed to be amended as follows: Paragraph 1. The authority citation for 31 CFR part 10 continues to read as follows: Authority: Sec. 3, 23 Stat. 258, secs. 2–12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551– 559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949–1953 Comp., p. 1017. Paragraph. 2. Section 10.27 is amended by revising paragraphs (b), (c)(1), and (d), and by adding paragraph (e) to read as follows: § 10.27 Fees. erowe on DSK5CLS3C1PROD with PROPOSALS-1 * * * * * (b) Contingent fees—(1) Except as provided in paragraphs (b)(2), (3), (4), and (5) of this section, a practitioner may not charge a contingent fee for services rendered in connection with any matter before the Internal Revenue Service. (2) A practitioner may charge a contingent fee for services rendered in connection with the Internal Revenue Service’s examination of, or challenge to— (i) An original tax return; or (ii) An amended return or claim for refund or credit filed before the taxpayer received a written notice of examination of, or a written challenge to, the original tax return; or filed no later than 120 days after the receipt of such written notice or written challenge. The 120 VerDate Nov<24>2008 14:15 Jul 27, 2009 Jkt 217001 days is computed from the earlier of a written notice of the examination, if any, or a written challenge to the original return. (3) A practitioner may charge a contingent fee for services rendered in connection with a claim for credit or refund filed solely in connection with the determination of statutory interest or penalties assessed by the Internal Revenue Service. (4) A practitioner may charge a contingent fee for services rendered in connection with a claim under section 7623 of the Internal Revenue Code. (5) A practitioner may charge a contingent fee for services rendered in connection with any judicial proceeding arising under the Internal Revenue Code. (c) * * * (1) Contingent fee is any fee that is based, in whole or in part, on whether or not a position taken on a tax return or other filing avoids challenge by the Internal Revenue Service or is sustained either by the Internal Revenue Service or in litigation. A contingent fee includes a fee that is based on a percentage of the refund reported on a return, that is based on a percentage of the taxes saved, or that otherwise depends on the specific tax result attained. A contingent fee also includes any fee arrangement in which the practitioner will reimburse the client for all or a portion of the client’s fee in the event that a position taken on a tax return or other filing is challenged by the Internal Revenue Service or is not sustained, whether pursuant to an indemnity agreement, a guarantee, rescission rights, or any other arrangement with a similar effect. (2) * * * (d) Applicability date. This section is applicable to fee arrangements entered into after March 26, 2008. (e) Effective date. This section is effective on the date that the final regulations are published in the Federal Register. Linda E. Stiff, Deputy Commissioner for Services and Enforcement. [FR Doc. E9–17743 Filed 7–27–09; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00007 Fmt 4702 Sfmt 4702 37185 ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R04–OAR–2009–0303(b); FRL–8936– 1] Approval and Promulgation of Implementation Plans; South Carolina; Transportation Conformity Memorandum of Agreement Update AGENCY: Environmental Protection Agency (EPA). ACTION: Proposed rule. SUMMARY: EPA is proposing to approve a revision to the South Carolina State Implementation Plan (SIP) submitted on November 28, 2008, through the South Carolina Department of Health and Environmental Control. This revision consists of transportation conformity criteria and procedures related to interagency consultation and enforceability of certain transportationrelated control measures and mitigation measures. The intended effect is to update the transportation conformity criteria and procedures in the South Carolina SIP. In the Final Rules Section of this Federal Register, EPA is approving the State’s SIP revision 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 rule, 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 on this document. Any parties interested in commenting on this document should do so at this time. DATES: Written comments must be received on or before August 27, 2009. ADDRESSES: Submit your comments, identified by Docket ID No. EPA–R04– OAR–2009–0303, by one of the following methods: a. https://www.regulations.gov: Follow the on-line instructions for submitting comments. b. E-mail: Wood.amanetta@epa.gov. c. Fax: (404) 562–9019. d. Mail: EPA–R04–OAR–2009–0303, Air Quality Modeling and Transportation Section, Air Planning Branch, Air, Pesticides and Toxics Management Division, U.S. Environmental Protection Agency, E:\FR\FM\28JYP1.SGM 28JYP1 37186 Federal Register / Vol. 74, No. 143 / Tuesday, July 28, 2009 / Proposed Rules erowe on DSK5CLS3C1PROD with PROPOSALS-1 Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303–8960. e. Hand Delivery or Courier: Amanetta Wood, Air Quality Modeling and Transportation Section, Air Planning Branch, Air, Pesticides and Toxics Management Division, U.S. Environmental Protection Agency, Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303–8960. Such deliveries are only accepted during the Regional Office’s normal hours of operation. The Regional Office’s official hours of business are Monday through VerDate Nov<24>2008 14:15 Jul 27, 2009 Jkt 217001 Friday, 8:30 to 4:30, excluding Federal holidays. Please see the direct final rule which is located in the Rules section of this Federal Register for detailed instructions on how to submit comments. FOR FURTHER INFORMATION CONTACT: Amanetta Wood of the Air Quality Modeling and Transportation Section at the Air Planning Branch, Air, Pesticides and Toxics Management Division, U.S. Environmental Protection Agency, Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303–8960. Ms. PO 00000 Frm 00008 Fmt 4702 Sfmt 4702 Wood’s telephone number is 404–562– 9025. She can also be reached via electronic mail at Wood.amanetta@epa.gov. For additional information see the direct final rule which is published in the Rules Section of this Federal Register. SUPPLEMENTARY INFORMATION: Dated: July 8, 2009. Beverly H. Banister, Acting Regional Administrator, Region 4. [FR Doc. E9–17817 Filed 7–27–09; 8:45 am] BILLING CODE 6560–50–P E:\FR\FM\28JYP1.SGM 28JYP1

Agencies

[Federal Register Volume 74, Number 143 (Tuesday, July 28, 2009)]
[Proposed Rules]
[Pages 37185-37186]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-17817]


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ENVIRONMENTAL PROTECTION AGENCY

40 CFR Part 52

[EPA-R04-OAR-2009-0303(b); FRL-8936-1]


Approval and Promulgation of Implementation Plans; South 
Carolina; Transportation Conformity Memorandum of Agreement Update

AGENCY: Environmental Protection Agency (EPA).

ACTION: Proposed rule.

-----------------------------------------------------------------------

SUMMARY: EPA is proposing to approve a revision to the South Carolina 
State Implementation Plan (SIP) submitted on November 28, 2008, through 
the South Carolina Department of Health and Environmental Control. This 
revision consists of transportation conformity criteria and procedures 
related to interagency consultation and enforceability of certain 
transportation-related control measures and mitigation measures. The 
intended effect is to update the transportation conformity criteria and 
procedures in the South Carolina SIP.
    In the Final Rules Section of this Federal Register, EPA is 
approving the State's SIP revision 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 rule, 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 on this document. Any parties 
interested in commenting on this document should do so at this time.

DATES: Written comments must be received on or before August 27, 2009.

ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R04-
OAR-2009-0303, by one of the following methods:
    a. https://www.regulations.gov: Follow the on-line instructions for 
submitting comments.
    b. E-mail: Wood.amanetta@epa.gov.
    c. Fax: (404) 562-9019.
    d. Mail: EPA-R04-OAR-2009-0303, Air Quality Modeling and 
Transportation Section, Air Planning Branch, Air, Pesticides and Toxics 
Management Division, U.S. Environmental Protection Agency,

[[Page 37186]]

Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303-8960.
    e. Hand Delivery or Courier: Amanetta Wood, Air Quality Modeling 
and Transportation Section, Air Planning Branch, Air, Pesticides and 
Toxics Management Division, U.S. Environmental Protection Agency, 
Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303-8960. Such 
deliveries are only accepted during the Regional Office's normal hours 
of operation. The Regional Office's official hours of business are 
Monday through Friday, 8:30 to 4:30, excluding Federal holidays.
    Please see the direct final rule which is located in the Rules 
section of this Federal Register for detailed instructions on how to 
submit comments.

FOR FURTHER INFORMATION CONTACT: Amanetta Wood of the Air Quality 
Modeling and Transportation Section at the Air Planning Branch, Air, 
Pesticides and Toxics Management Division, U.S. Environmental 
Protection Agency, Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 
30303-8960. Ms. Wood's telephone number is 404-562-9025. She can also 
be reached via electronic mail at Wood.amanetta@epa.gov.

SUPPLEMENTARY INFORMATION: For additional information see the direct 
final rule which is published in the Rules Section of this Federal 
Register.

    Dated: July 8, 2009.
Beverly H. Banister,
Acting Regional Administrator, Region 4.
[FR Doc. E9-17817 Filed 7-27-09; 8:45 am]
BILLING CODE 6560-50-P
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