Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction, 76940 [2010-31028]
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Federal Register / Vol. 75, No. 237 / Friday, December 10, 2010 / Proposed Rules
Tier 3 defense articles are those that
provide a significant military or
intelligence advantage, or make a
significant contribution to the
indigenous development, production,
use, or enhancement of a Tier 1, 2, or
3 item.
For defense articles currently
controlled on the USML, the public is
asked to identify the items they believe
do not fall within the scope of any of the
criteria’s tiers and explain why they
believe such items are not within the
scope of the criteria. These items may be
candidates to be moved to the CCL.
Items controlled pursuant to
multilateral agreement, i.e., the
Wassenaar Arrangement, the Missile
Technology Control Regime, the
Australia Group, the Chemical Weapons
Convention, and the Nuclear Suppliers
Group, that do not meet the availability
or ‘‘military or intelligence advantage’’
control criteria in Tiers 1, 2 or 3 will be
identified by the U.S. Government as
Tier 3 items until and unless their
control status is adjusted consistent
with the procedures of the applicable
multilateral agreement.
The following are definitions of
several of the key terms and phrases
used in the tiered criteria set forth
above. The term ‘‘almost exclusively
available’’ means that the item is only
available from a very small number of
other countries that have in place
effective export controls on the item.
The term ‘‘critical’’ means providing a
capability with respect to which the
United States cannot afford to fall to
parity and that would pose a grave
threat to national security if not
controlled (i.e., a ‘‘crown jewel’’).
Examples of ‘‘grave threat to national
security’’ include: Armed hostilities
against the United States or its allies;
disruption of foreign relations vitally
affecting the national security; the
compromise of vital national defense
plans or complex crypto-logic and
communications intelligence systems;
the revelation of sensitive intelligence
operations; the disclosure of scientific
or technological developments vital to
national security; or critical assistance
to foreign development and/or
acquisition of WMD.
The term ‘‘substantial’’ means
providing a capability with respect to
which the United States must maintain
parity and that would pose a serious
threat to national security if not
controlled. Examples of a ‘‘serious threat
to the national security’’ include:
Disruption of foreign relations
significantly affecting the national
security; significant impairment of a
program or policy directly related to the
national security; revelation of
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13:38 Dec 09, 2010
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significant military plans or intelligence
operations; compromise of scientific or
technological developments relating to
national security; or substantial
assistance to foreign development or
acquisition of a WMD.
The term ‘‘significant’’ means
providing a capability that could be
reasonably expected to cause damage to
national security if not controlled.
Dated: November 30, 2010.
Ellen O. Tauscher,
Under Secretary, Arms Control and
International Security, Department of State.
On page 75442, in the preamble,
column 2, under the heading
‘‘Comments and Public Hearing’’, line 17
from the bottom of the page, the
language ‘‘for Tuesday, January 7, 2011
at 10 a.m.’’ is corrected to read ‘‘for
Friday, January 7, 2011 at 10 a.m.’’
Guy Traynor,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure
and Administration).
[FR Doc. 2010–31028 Filed 12–9–10; 8:45 am]
BILLING CODE 4830–01–P
[FR Doc. 2010–30994 Filed 12–8–10; 4:15 pm]
BILLING CODE 4710–25–P
DEPARTMENT OF THE TREASURY
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
Internal Revenue Service
[REG–124018–10]
26 CFR Parts 1 and 301
RIN 1545–BJ65
[REG–100194–10]
User Fees Relating to Enrolled Agents
and Enrolled Retirement Plan Agents
RIN 1545–BJ52
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
and notice of public hearing.
Specified Tax Return Preparers
Required To File Individual Income Tax
Returns Using Magnetic Media;
Correction
AGENCY:
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to notice of proposed
rulemaking and notice of public
hearing.
SUMMARY:
AGENCY:
This document contains a
correction to a notice of proposed
rulemaking (REG–100194–10) that was
published in the Federal Register on
Friday, December 3, 2010 (75 FR 75439).
The proposed regulations provide
further guidance relating to the
requirement for ‘‘specified tax return
prepares,’’.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Keith L. Brau at (202) 622–4940 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking
that is the subject of this document is
under section 6011 of the Internal
Revenue Code.
Need for Correction
As published, the notice of proposed
rulemaking (REG–100194–10) contains
an error that is misleading and is in
need of clarification.
Correction to Publication
Accordingly, the notice of proposed
rulemaking which was the subject of FR
Doc. 2010–30500 is corrected as follows:
PO 00000
Frm 00015
Fmt 4702
Sfmt 4702
This document contains
proposed amendments to the
regulations relating to the imposition of
user fees for enrolled agents and
enrolled retirement plan agents. The
proposed regulations separate the
enrolled retirement plan agent user fees
from the enrolled agent user fees and
lower the initial enrollment and renewal
of enrollment fees for enrolled agents
and enrolled retirement plan agents.
The proposed regulations affect
individuals who are or apply to become
enrolled agents or enrolled retirement
plan agents. The charging of user fees is
authorized by the Independent Offices
Appropriations Act of 1952.
DATES: Written or electronic comments
must be received by January 10, 2011.
Outlines of topics to be discussed at the
public hearing scheduled for January 14,
2011, at 10 a.m. must be received by
January 5, 2011.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–124018–10), room
5205, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be handdelivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to CC:PA:LPD:PR (REG–124018–10),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC or sent
electronically via the Federal
eRulemaking Portal at https://
E:\FR\FM\10DEP1.SGM
10DEP1
]]>Agencies
[Federal Register Volume 75, Number 237 (Friday, December 10, 2010)]
[Proposed Rules]
[Page 76940]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-31028]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 301
[REG-100194-10]
RIN 1545-BJ52
Specified Tax Return Preparers Required To File Individual Income
Tax Returns Using Magnetic Media; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking and notice of
public hearing.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to a notice of proposed
rulemaking (REG-100194-10) that was published in the Federal Register
on Friday, December 3, 2010 (75 FR 75439). The proposed regulations
provide further guidance relating to the requirement for ``specified
tax return prepares,''.
FOR FURTHER INFORMATION CONTACT: Keith L. Brau at (202) 622-4940 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking that is the subject of this
document is under section 6011 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-100194-10)
contains an error that is misleading and is in need of clarification.
Correction to Publication
Accordingly, the notice of proposed rulemaking which was the
subject of FR Doc. 2010-30500 is corrected as follows:
On page 75442, in the preamble, column 2, under the heading
``Comments and Public Hearing'', line 17 from the bottom of the page,
the language ``for Tuesday, January 7, 2011 at 10 a.m.'' is corrected
to read ``for Friday, January 7, 2011 at 10 a.m.''
Guy Traynor,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel (Procedure and
Administration).
[FR Doc. 2010-31028 Filed 12-9-10; 8:45 am]
BILLING CODE 4830-01-P
