Claim-Related Documents or Supporting Evidence Not of Record, 42077-42078 [2011-17959]
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Federal Register / Vol. 76, No. 137 / Monday, July 18, 2011 / Proposed Rules
signed original and eight (8) copies) that
are submitted timely to the IRS. All
comments will be available for public
inspection and copying. A public
hearing may be scheduled if requested
in writing by any person who timely
submitted written comments. If a public
hearing is scheduled, notice of the date,
time, and place of the hearing will be
published in the Federal Register.
Drafting Information
The principal author of these
regulations is Jeffrey P. Cowan of the
Office of Chief Counsel (International).
However, other personnel from the
Treasury Department and the IRS
participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is
proposed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.901–2 is amended by
revising paragraphs (e)(5)(iii) and (iv)
and adding paragraph (h)(3) to read as
follows:
§ 1.901–2 Income, war profits, or excess
profits tax paid or accrued.
srobinson on DSK4SPTVN1PROD with PROPOSALS
*
*
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*
(e) * * *
(5) * * *
(iii) through (iv)(B)(1)(ii) [The text of
proposed § 1.901–2(e)(5)(iv)(B)(1)(iii)
through (iv)(B)(1)(ii) is the same as the
text of § 1.901–2T(e)(5)(iv)(B)(1)(iii)
through (iv)(B)(1)(ii) published
elsewhere in this issue of the Federal
Register.]
(iii) [The text of proposed § 1.901–
2(e)(5)(iv)(B)(1)(iii) is the same as the
text of § 1.901–2T(e)(5)(iv)(B)(1)(iii)
published elsewhere in this issue of the
Federal Register.]
*
*
*
*
*
(h) * * *
(3) [The text of proposed § 1.901–
2(h)(3) is the same as the text of § 1.901–
2T(h)(3) published elsewhere in this
issue of the Federal Register.]
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2011–17919 Filed 7–14–11; 8:45 am]
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DEPARTMENT OF VETERANS
AFFAIRS
38 CFR Part 3
RIN 2900–AN33
Claim-Related Documents or
Supporting Evidence Not of Record
Department of Veterans Affairs.
Withdrawal of proposed rule.
AGENCY:
ACTION:
In a document published in
the Federal Register on November 12,
2009, the Department of Veterans
Affairs (VA) proposed to add a new
section to its adjudication regulations to
establish temporary VA procedures for
when claimants allege the submission of
claim-related documents or evidence in
support of a claim during the time
period of April 14, 2007, through
October 14, 2008, when such documents
or evidence are not of record in the
official VA file.
DATES: The proposed rule published at
74 FR 58232 on November 12, 2009, is
withdrawn as of July 18, 2011.
FOR FURTHER INFORMATION CONTACT:
Thomas J. Kniffen, Chief, Regulations
Staff (211D), Compensation and Pension
Service, Veterans Benefits
Administration, Department of Veterans
Affairs, 810 Vermont Avenue, NW.,
Washington, DC 20420, (202) 461–9725.
You may also request further
information regarding this rulemaking at
CPRULEANDCOSTQUESTIONS.vbaco@
va.gov
SUMMARY:
In
response to Department of Veterans
Affairs (VA) Office of Inspector General
(OIG) audit findings of improper
document handling and control, dated
August 20, 2008, the Secretary of
Veterans Affairs suspended all
document-shredding activities effective
October 14, 2008, and provided
temporary claims-handling and
document control procedures to all
regional office (RO) personnel regarding
veterans who allege that they submitted
claim-related documents or evidence in
support of a claim between April 14,
2007, through October 14, 2008, that are
not of record in official VA files. The
proposed rulemaking was initiated to
codify the temporary claims-handling
and document control procedures
established by the Secretary.
Since October 14, 2008, VA has
consistently conformed to scrupulous
nationwide document control
procedures established by the Secretary.
Additionally, new claims-handling
procedures were implemented to handle
submissions that may have occurred
within the time period August 14, 2007,
SUPPLEMENTARY INFORMATION:
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42077
through October 14, 2008. These special
procedures relaxed certain
administrative claim submission
requirements for claimants who asserted
that they had submitted a claim or
evidence during that period.
Specifically, procedures called for VA
regional office personnel to recognize a
claimant’s or representative’s assertion
that a claim and/or supporting evidence
had been previously submitted to VA
during the 18-month window from
April 14, 2007, to October 14, 2008. The
procedures stated that VA would
consider such a claim and/or evidence
as though the claim and/or evidence
was received on the date asserted by the
claimant. The procedures provided
specific instructions to VA regional
office personnel on how to handle
assertions of previously filed claims
and/or evidence in favor of claimants
where: (1) There was no record that the
claim was received by VA, (2) VA
adjudicated the claim based on a
resubmission at a later date (i.e., a
duplicate claim) because the first
submittal was not retained, or (3) the
claim was considered by VA based on
an incomplete record because the
supporting evidence or information was
not added to the record. VA accordingly
established effective dates or
readjudicated claims based on
claimants’ assertions of previously filed
claims and/or evidence during the 18month period. The relaxed procedures
were developed to ameliorate any loss
of claims, information, or evidence that
may have occurred as a result of
inappropriate document disposal in VA
regional offices during that period.
VA believes that it has addressed all
allegations of document or evidence
submissions from claimants who may
have been affected by improper
document handling and control during
the period April 14, 2007, through
October 14, 2008, and that VA is
unlikely to receive any additional
allegations of submissions during that
time period. As we explained in the
preamble to the notice of proposed
rulemaking, if a submitted claim-related
document or evidence is not of record
in official VA files, a ‘‘veteran
reasonably would have inquired about
the document submission or would
have been informed of its misplacement
or destruction within 18 months from
the asserted date of submission.’’ 74 FR
58232 (Nov. 12, 2009). Because it has
been over 30 months since October
2008, we do not anticipate any new
allegations of submissions during the
time period April 2007 to October 2008.
Additionally, the notice of proposed
rulemaking, published in November
2009, informed the public, including
E:\FR\FM\18JYP1.SGM
18JYP1
42078
Federal Register / Vol. 76, No. 137 / Monday, July 18, 2011 / Proposed Rules
claimants and veterans service
organizations, that VA had established
temporary claims-handling procedures
for claimants who allege that they
submitted a claim-related document or
evidence during the aforementioned
time period that was not of record in
official VA files. Furthermore, it is VA’s
general policy that any claimant can
assert at any time that VA misplaced or
inadvertently destroyed documents and
that VA will take appropriate action
under existing procedures. Therefore,
upon further study we have determined
that this rulemaking is unnecessary. VA
is withdrawing the proposed rule as it
is no longer required.
Signing Authority
The Secretary of Veterans Affairs, or
designee, approved this document and
authorized the undersigned to sign and
submit the document to the Office of the
Federal Register for publication
electronically as an official document of
the Department of Veterans Affairs. John
R. Gingrich, Chief of Staff, Department
of Veterans Affairs, approved this
document on June 9, 2011, for
publication.
Dated: July 13, 2011.
Robert C. McFetridge,
Director, Office of Regulation Policy and
Management, Office of the General Counsel,
Department of Veterans Affairs.
[FR Doc. 2011–17959 Filed 7–15–11; 8:45 am]
BILLING CODE 8320–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R06–OAR–2005–TX–0025; FRL–9439–
7]
Approval and Promulgation of
Implementation Plans; Texas;
Revisions to the New Source Review
(NSR) State Implementation Plan (SIP);
General Definitions; Definition of
Modification of Existing Facility
Environmental Protection
Agency (EPA).
ACTION: Proposed rule; Proposed
withdrawal of prior proposed
disapproval.
srobinson on DSK4SPTVN1PROD with PROPOSALS
AGENCY:
EPA is proposing to approve
revisions to the applicable State
Implementation Plan (SIP) for the State
of Texas that relate to severable portions
of the definition of ‘‘modification of
existing facility’’ in the general
definitions for the Texas NSR Program.
EPA proposes to find that these changes
to the Texas SIP comply with the
SUMMARY:
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Federal Clean Air Act (the Act or CAA)
and EPA regulations, and are consistent
with EPA policies. EPA is also
proposing to withdraw an action
proposed on September 23, 2009,
regarding two provisions that have been
superseded by later submitted revisions.
EPA is taking this action under section
110 of the Act.
DATES: Comments must be received on
or before August 17, 2011.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R06–
OAR–2005–TX–0025 by one of the
following methods:
(1) Federal eRulemaking Portal:
https://www.regulations.gov. Follow the
on-line instructions for submitting
comments.
(2) E-mail: Mr. Stanley M. Spruiell at
spruiell.stanley@epa.gov.
(3) U.S. EPA Region 6 ‘‘Contact Us’’
Web site: https://epa.gov/region6/
r6coment.htm. Please click on ‘‘6PD’’
(Multimedia) and select ‘‘Air’’ before
submitting comments.
(4) Fax: Mr. Stanley M. Spruiell, Air
Permits Section (6PD–R), at fax number
214–665–6762.
(5) Mail: Mr. Stanley M. Spruiell, Air
Permits Section (6PD–R), Environmental
Protection Agency, 1445 Ross Avenue,
Suite 1200, Dallas, Texas 75202–2733.
(6) Hand or Courier Delivery: Mr.
Stanley M. Spruiell, Air Permits Section
(6PD–R), Environmental Protection
Agency, 1445 Ross Avenue, Suite 1200,
Dallas, Texas 75202–2733. Such
deliveries are accepted only between the
hours of 8:30 a.m. and 4:30 p.m.
weekdays except for legal holidays.
Special arrangements should be made
for deliveries of boxed information.
Instructions: Direct your comments to
Docket ID No. EPA–R06–OAR–2005–
TX–0025. EPA’s policy is that all
comments received will be included in
the public docket without change and
may be made available online at
https://www.regulations.gov, including
any personal information provided,
unless the comment includes
information claimed to be Confidential
Business Information (CBI) or other
information whose disclosure is
restricted by statute. Do not submit
information that you consider to be CBI
or otherwise protected through https://
www.regulations.gov or e-mail. The
https://www.regulations.gov Web site is
an ‘‘anonymous access’’ system, which
means that EPA will not know your
identity or contact information unless
you provide it in the body of your
comment. If you send an e-mail
comment directly to EPA without going
through https://www.regulations.gov
your e-mail address will be
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automatically captured and included as
part of the comment that is placed in the
public docket and made available on the
internet. If you submit an electronic
comment, EPA recommends that you
include your name and other contact
information in the body of your
comment and with any disk or CD–ROM
you submit. If EPA cannot read your
comment due to technical difficulties
and cannot contact you for clarification,
EPA may not be able to consider your
comment. Electronic files should avoid
the use of special characters, any form
of encryption, and be free of any defects
or viruses.
Docket: All documents in the docket
are listed in the https://
www.regulations.gov index. Although
listed in the index, some information is
not publicly available, e.g., CBI or other
information whose disclosure is
restricted by statute. Certain other
material, such as copyrighted material,
will be publicly available only in hard
copy. Publicly available docket
materials are available either
electronically in https://
www.regulations.gov or in hard copy at
the Air Permits Section (6PD–R),
Environmental Protection Agency, 1445
Ross Avenue, Suite 700, Dallas, Texas
75202–2733. The file will be made
available by appointment for public
inspection in the Region 6 Freedom of
Information Act Review Room between
the hours of 8:30 a.m. and 4:30 p.m.
weekdays except for legal holidays.
Contact the person listed in the FOR
FURTHER INFORMATION CONTACT
paragraph below or Mr. Bill Deese at
(214) 665–7253 to make an
appointment. If possible, please make
the appointment at least two working
days in advance of your visit. There will
be a 15 cent per page fee for making
photocopies of documents. On the day
of the visit, please check in at the EPA
Region 6 reception area at 1445 Ross
Avenue, Suite 700, Dallas, Texas.
The State submittals, which are part
of the EPA docket, are also available for
public inspection at the State Air
Agency during official business hours
by appointment: Texas Commission on
Environmental Quality (TCEQ), Office
of Air Quality, 12124 Park 35 Circle,
Austin, Texas 78753.
FOR FURTHER INFORMATION CONTACT: Mr.
Stanley M. Spruiell, Air Permits Section
(6PD–R), Environmental Protection
Agency, Region 6, 1445 Ross Avenue,
Suite 700, Dallas, Texas 75202–2733,
telephone (214) 665–7212; fax number
(214) 665–6762; e-mail address
spruiell.stanley@epa.gov.
SUPPLEMENTARY INFORMATION:
Throughout this document wherever
E:\FR\FM\18JYP1.SGM
18JYP1
Agencies
[Federal Register Volume 76, Number 137 (Monday, July 18, 2011)]
[Proposed Rules]
[Pages 42077-42078]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-17959]
=======================================================================
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DEPARTMENT OF VETERANS AFFAIRS
38 CFR Part 3
RIN 2900-AN33
Claim-Related Documents or Supporting Evidence Not of Record
AGENCY: Department of Veterans Affairs.
ACTION: Withdrawal of proposed rule.
-----------------------------------------------------------------------
SUMMARY: In a document published in the Federal Register on November
12, 2009, the Department of Veterans Affairs (VA) proposed to add a new
section to its adjudication regulations to establish temporary VA
procedures for when claimants allege the submission of claim-related
documents or evidence in support of a claim during the time period of
April 14, 2007, through October 14, 2008, when such documents or
evidence are not of record in the official VA file.
DATES: The proposed rule published at 74 FR 58232 on November 12, 2009,
is withdrawn as of July 18, 2011.
FOR FURTHER INFORMATION CONTACT: Thomas J. Kniffen, Chief, Regulations
Staff (211D), Compensation and Pension Service, Veterans Benefits
Administration, Department of Veterans Affairs, 810 Vermont Avenue,
NW., Washington, DC 20420, (202) 461-9725. You may also request further
information regarding this rulemaking at
CPRULEANDCOSTQUESTIONS.vbaco@va.gov
SUPPLEMENTARY INFORMATION: In response to Department of Veterans
Affairs (VA) Office of Inspector General (OIG) audit findings of
improper document handling and control, dated August 20, 2008, the
Secretary of Veterans Affairs suspended all document-shredding
activities effective October 14, 2008, and provided temporary claims-
handling and document control procedures to all regional office (RO)
personnel regarding veterans who allege that they submitted claim-
related documents or evidence in support of a claim between April 14,
2007, through October 14, 2008, that are not of record in official VA
files. The proposed rulemaking was initiated to codify the temporary
claims-handling and document control procedures established by the
Secretary.
Since October 14, 2008, VA has consistently conformed to scrupulous
nationwide document control procedures established by the Secretary.
Additionally, new claims-handling procedures were implemented to handle
submissions that may have occurred within the time period August 14,
2007, through October 14, 2008. These special procedures relaxed
certain administrative claim submission requirements for claimants who
asserted that they had submitted a claim or evidence during that
period.
Specifically, procedures called for VA regional office personnel to
recognize a claimant's or representative's assertion that a claim and/
or supporting evidence had been previously submitted to VA during the
18-month window from April 14, 2007, to October 14, 2008. The
procedures stated that VA would consider such a claim and/or evidence
as though the claim and/or evidence was received on the date asserted
by the claimant. The procedures provided specific instructions to VA
regional office personnel on how to handle assertions of previously
filed claims and/or evidence in favor of claimants where: (1) There was
no record that the claim was received by VA, (2) VA adjudicated the
claim based on a resubmission at a later date (i.e., a duplicate claim)
because the first submittal was not retained, or (3) the claim was
considered by VA based on an incomplete record because the supporting
evidence or information was not added to the record. VA accordingly
established effective dates or readjudicated claims based on claimants'
assertions of previously filed claims and/or evidence during the 18-
month period. The relaxed procedures were developed to ameliorate any
loss of claims, information, or evidence that may have occurred as a
result of inappropriate document disposal in VA regional offices during
that period.
VA believes that it has addressed all allegations of document or
evidence submissions from claimants who may have been affected by
improper document handling and control during the period April 14,
2007, through October 14, 2008, and that VA is unlikely to receive any
additional allegations of submissions during that time period. As we
explained in the preamble to the notice of proposed rulemaking, if a
submitted claim-related document or evidence is not of record in
official VA files, a ``veteran reasonably would have inquired about the
document submission or would have been informed of its misplacement or
destruction within 18 months from the asserted date of submission.'' 74
FR 58232 (Nov. 12, 2009). Because it has been over 30 months since
October 2008, we do not anticipate any new allegations of submissions
during the time period April 2007 to October 2008. Additionally, the
notice of proposed rulemaking, published in November 2009, informed the
public, including
[[Page 42078]]
claimants and veterans service organizations, that VA had established
temporary claims-handling procedures for claimants who allege that they
submitted a claim-related document or evidence during the
aforementioned time period that was not of record in official VA files.
Furthermore, it is VA's general policy that any claimant can assert at
any time that VA misplaced or inadvertently destroyed documents and
that VA will take appropriate action under existing procedures.
Therefore, upon further study we have determined that this rulemaking
is unnecessary. VA is withdrawing the proposed rule as it is no longer
required.
Signing Authority
The Secretary of Veterans Affairs, or designee, approved this
document and authorized the undersigned to sign and submit the document
to the Office of the Federal Register for publication electronically as
an official document of the Department of Veterans Affairs. John R.
Gingrich, Chief of Staff, Department of Veterans Affairs, approved this
document on June 9, 2011, for publication.
Dated: July 13, 2011.
Robert C. McFetridge,
Director, Office of Regulation Policy and Management, Office of the
General Counsel, Department of Veterans Affairs.
[FR Doc. 2011-17959 Filed 7-15-11; 8:45 am]
BILLING CODE 8320-01-P