Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code, 60373 [C1-2011-21164]
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Federal Register / Vol. 76, No. 189 / Thursday, September 29, 2011 / Rules and Regulations
Authority: 45 U.S.C. 231d and 45 U.S.C.
231f.
List of Subjects in 20 CFR Part 217
tkelley on DSKG8SOYB1PROD with RULES
differences affect the process. Based on
the information obtained from the
comparison and from the SSA, it was
determined that attestation will reduce
our paper flow and handling and will
work well in our current environment
where the Board’s Field Service already
completes most applications by
telephone.
Under both the current and amended
systems, the RRB claims representative
will identify a caller-applicant using our
existing protocol and complete an
application by interviewing the caller
and entering the answers online into the
Application Express (APPLE) system.
APPLE is an online system that
automates the filing of applications for
retirement and survivor benefits and
forwards the applications to the systems
for payment. We now print out a copy
of the completed application to send it
to the applicant for signature and return.
Under attestation, we will instead use
defined scripts like SSA uses to confirm
the applicant’s intent to file; attest to the
reply by entering the answer in APPLE;
print the cover notice with penalty
clause and summary, and review it with
the applicant over the telephone; release
the case in APPLE for processing after
the telephone review of the cover notice
is complete; and send the applicant a
cover notice and summary to keep. We
will advise the applicant to review the
cover notice and summary upon receipt,
and contact the RRB promptly if the
applicant needs to make any
corrections.
Attestation will end the return of
application documents to our offices,
reducing the volume of paper to be
sorted, assigned, reviewed, input,
scanned and indexed by the RRB.
The Board, with the concurrence of
the Office of Management and Budget,
has determined that this is not a
significant regulatory action under
Executive Order 12866, as amended.
Therefore, no regulatory impact analysis
is required. There are no changes to the
information collections associated with
Part 217.
Dated: September 23, 2011.
By Authority of the Board.
Martha P. Rico,
Secretary to the Board.
Railroad employees, Railroad
retirement.
For the reasons set out in the
preamble, the Railroad Retirement
Board amends title 20, chapter II,
subchapter B, part 217 of the Code of
Federal Regulations as follows:
Internal Revenue Service
2. Section 217.17 is amended by
revising the section heading and
paragraph (a) and adding paragraph (f)
to read as follows:
[TD 9545]
What is an acceptable signature.
*
*
*
*
*
(a) A claimant who is 18 years old or
older, competent (able to handle his or
her own affairs), and physically able to
sign the application, must sign in his or
her own handwriting, except as
provided in paragraph (e) or paragraph
(f) of this section. A parent or a person
standing in place of a parent must sign
the application for a child who is not
yet 18 years old, except as shown in
paragraph (d) of this section.
*
*
*
*
*
(f) An acceptable signature may
include:
(1) A handwritten signature that
complies with the rules set out in
paragraphs (a), (b), (c), (d), or (e) of this
section; or
(2) In the case of an application being
taken and processed in the Railroad
Retirement Board’s automated claims
system, an electronic signature, which
shall consist of a personal identification
number (PIN) assigned by the Railroad
Retirement Board as described in the
application instructions; or
(3) An alternative signature or
signature proxy acceptable to the
Railroad Retirement Board. An example
of an alternative signature is attestation,
which refers to the action taken by a
Railroad Retirement Board (RRB)
employee of confirming and annotating
RRB records of the applicant’s intent to
file or complete an application or
related form, the applicant’s affirmation
under penalty of perjury that the
information provided is correct, and the
applicant’s agreement to sign the
application or related form.
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Interest and Penalty Suspension
Provisions Under Section 6404(g) of
the Internal Revenue Code
Correction
In rule document number 2011–21164
beginning on page 52259 through 52263
in the issue of August 22, 2011, make
the following corrections:
301.6404–4
[Corrected]
1. On page 52262 in the second
column, in § 301.6404–4(a)(7)(i) third
paragraph, 15 lines from the bottom, the
words ‘‘or Form 886–A’’ were
inadvertently printed in italics. The
words should not have been italicized,
and are corrected as follows, ‘‘Form
886–A.’’
■ 2. On page 52263 in the third column,
in § 301.6404–4(c)(2)(ii) 11 lines down,
article number two (ii) was printed on
a separate line, above the word
‘‘Example.’’ It should appear directly
next to the word ‘‘Example.’’ It is
corrected to appear as follows: (ii)
Example.
■
[FR Doc. C1–2011–21164 Filed 9–28–11; 8:45 am]
BILLING CODE 1505–01–D
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R04–OAR–2010–0719–201144; FRL–
9472–2]
Approval and Promulgation of Air
Quality Implementation Plans; Ohio,
Kentucky, and Indiana; CincinnatiHamilton Nonattainment Area;
Determinations of Attainment of the
1997 Annual Fine Particulate
Standards
Environmental Protection
Agency (EPA).
ACTION: Final rule.
AGENCY:
[FR Doc. 2011–25108 Filed 9–28–11; 8:45 am]
1. The authority citation for part 217
continues to read as follows:
Jkt 223001
26 CFR Part 301
RIN 1545–BG75
§ 217.17
■
15:07 Sep 28, 2011
DEPARTMENT OF THE TREASURY
■
PART 217—APPLICATION FOR
ANNUITY OR LUMP SUM
VerDate Mar<15>2010
60373
EPA is determining that the
tri-state Cincinnati-Hamilton, OhioKentucky-Indiana, fine particulate
(PM2.5) nonattainment Area (hereafter
referred to as ‘‘the Cincinnati Area’’ or
‘‘Area’’) has attained the 1997 annual
average PM2.5 national ambient air
quality standards (NAAQS) and
additionally, that the Area has attained
the 1997 annual PM2.5 NAAQS by its
SUMMARY:
E:\FR\FM\29SER1.SGM
29SER1
]]>Agencies
[Federal Register Volume 76, Number 189 (Thursday, September 29, 2011)]
[Rules and Regulations]
[Page 60373]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: C1-2011-21164]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9545]
RIN 1545-BG75
Interest and Penalty Suspension Provisions Under Section 6404(g)
of the Internal Revenue Code
Correction
In rule document number 2011-21164 beginning on page 52259 through
52263 in the issue of August 22, 2011, make the following corrections:
301.6404-4 [Corrected]
0
1. On page 52262 in the second column, in Sec. 301.6404-4(a)(7)(i)
third paragraph, 15 lines from the bottom, the words ``or Form 886-A''
were inadvertently printed in italics. The words should not have been
italicized, and are corrected as follows, ``Form 886-A.''
0
2. On page 52263 in the third column, in Sec. 301.6404-4(c)(2)(ii) 11
lines down, article number two (ii) was printed on a separate line,
above the word ``Example.'' It should appear directly next to the word
``Example.'' It is corrected to appear as follows: (ii) Example.
[FR Doc. C1-2011-21164 Filed 9-28-11; 8:45 am]
BILLING CODE 1505-01-D
