Passenger Vessels Accessibility Guidelines, 49248-49249 [2013-19595]
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49248
Federal Register / Vol. 78, No. 156 / Tuesday, August 13, 2013 / Proposed Rules
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request for a reconsideration is not a
qualifying election under § 1.6015–2 or
1.6015–3, or a request under § 1.6015–
4, for purposes of § 1.6015–1(h)(5). Any
reconsideration of a final administrative
determination by the IRS, and any
notice or letter issued to the requesting
spouse as a result of the reconsideration
(such as Letter 4277C, Letter 5186C,
Letter 5187C, or Letter 5188C), is not the
IRS’s final determination for purposes of
section 6015(e) and is not subject to
review by the Tax Court under section
6015(e) or § 1.6015–7.
(3) Examples. The following examples
illustrate the rules of this paragraph (c):
Example 1. In January 2008, W became a
limited partner in partnership P, and in
February 2009, she started her own business
from which she earned $100,000 of gross
income for the taxable year 2009. H and W
filed a joint Federal income tax return for
2009, on which they claimed $20,000 in
losses from the investment in P, and they
omitted W’s self-employment tax. In March
2011, the IRS commenced an examination
under the provisions of the Code for TEFRA
partnership proceedings and sent H and W a
notice of the proceeding under section
6223(a)(1). In September 2011, the IRS
opened an examination of H and W’s 2009
joint return regarding the omitted selfemployment tax. In 2012, H decides to
pursue relief under section 6015. H may file
a request for relief as to liability for selfemployment tax because he has received a
notification of an examination informing him
of potential liability. A request for relief
regarding the TEFRA partnership proceeding,
however, is premature under paragraph (b)(6)
of this section. H must wait until the IRS
sends him a notice of computational
adjustment or assesses any liability resulting
from the TEFRA partnership proceeding
before he may file a request for relief from
that liability. An assessment of tax in the
TEFRA partnership proceeding would be
separate from an assessment for the selfemployment tax. Therefore, a subsequent
request from H for relief from any liability
resulting from the TEFRA partnership
proceeding will not be precluded under this
paragraph (c) by a previous request that H
filed for relief from self-employment tax
liability.
Example 2. On October 21, 2009, H filed
a Form 8857 requesting relief under
§§ 1.6015–2, 1.6015–3, and 1.6015–4 for an
assessed deficiency relating to his joint
income tax return for tax year 2004. On
August 11, 2010, the IRS issued a final
administrative determination denying H
relief from the liability for tax year 2004.
Under section 6015(e), H had until November
9, 2010, to file a petition to the Tax Court to
challenge the denial of relief. H did not
timely file a petition. On October 3, 2011, H
submitted information with respect to his
claim for relief for tax year 2004 that he did
not previously provide. The IRS considered
the new information pursuant to its
established reconsideration process in IRM
25.15.17 (Rev. 03/08/2013) and informed H
on January 25, 2012, via Letter 4277C that he
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was still not entitled to relief under any
subsection of section 6015. Letter 4277C is
not a final administrative determination and
did not confer any new rights for H to file
a petition to the Tax Court to challenge the
final administrative determination issued on
August 11, 2010, or the denial of relief from
the IRS’s reconsideration.
Par 6. Section 1.6015–9 is revised to
read as follows:
■
§ 1.6015–9
Effective/applicability date.
(a) In general. Except as provided in
paragraph (b) of this section, §§ 1.6015–
0 through 1.6015–9 are applicable for all
elections under § 1.6015–2 or 1.6015–3
or any requests for relief under
§ 1.6015–4 filed on or after July 18,
2002.
(b) Except for the rules for
determining the timeliness of an
election under § 1.6015–2 or 1.6015–3,
or a request for equitable relief under
§ 1.6015–4 in paragraphs (b)(1) and
(b)(2) of § 1.6015–5, § 1.6015–5 is
applicable to any election under
§ 1.6015–2 or 1.6015–3, or to any
request for equitable relief under
§ 1.6015–4, filed on or after the date of
publication of the Treasury decision
adopting these rules as final regulations
in the Federal Register. The rules for
determining the timeliness of an
election under § 1.6015–2 or 1.6015–3,
or a request for equitable relief under
§ 1.6015–4 in paragraphs (b)(1) and
(b)(2) of § 1.6015–5 are applicable to any
election under § 1.6015–2 or 1.6015–3,
or to any request for equitable relief
under § 1.6015–4, filed on or after July
25, 2011 (the date that Notice 2011–70,
2011–32 IRB 135, was issued to the
public).
Beth Tucker,
Deputy Commissioner for Operations
Support.
[FR Doc. 2013–19502 Filed 8–12–13; 8:45 am]
BILLING CODE 4830–01–P
ARCHITECTURAL AND
TRANSPORTATION BARRIERS
COMPLIANCE BOARD
36 CFR Part 1196
[Docket No. ATBCB–2013–0003]
RIN 3014–AA11
Passenger Vessels Accessibility
Guidelines
Architectural and
Transportation Barriers Compliance
Board.
ACTION: Notice of proposed rulemaking;
extension of comment period.
AGENCY:
The Architectural and
Transportation Barriers Compliance
SUMMARY:
PO 00000
Frm 00047
Fmt 4702
Sfmt 4702
Board (Access Board) is extending until
January 24, 2014, the comment period
for the notice entitled ‘‘Passenger
Vessels Accessibility Guidelines,’’ that
appeared in the Federal Register on
June 25, 2013. In that notice, the Access
Board proposed accessibility guidelines
for passenger vessels and requested
comments by September 23, 2013. The
Access Board is taking this action to
allow interested persons additional time
to submit comments.
For the proposed rule published
June 25, 2013 (78 FR 38102), submit
comments by January 24, 2014.
DATES:
Submit comments by any of
the following methods:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
Regulations.gov ID for this docket is
ATBCB–2013–0003.
• Email: pvag@access-board.gov.
Include docket number ATBCB–2013–
0003 in the subject line of the message.
• Fax: 202–272–0081.
• Mail or Hand Delivery/Courier: Paul
Beatty, Access Board, 1331 F Street
NW., Suite 1000, Washington, DC
20004–1111.
All comments received, including any
personal information provided, will be
posted without change to https://
www.regulations.gov and are available
for public viewing.
ADDRESSES:
Paul
Beatty, Access Board, 1331 F Street
NW., Suite 1000, Washington, DC
20004–1111. Telephone: (202) 272–0012
(voice) or (202) 272–0072 (TTY). Email
address: pvag@access-board.gov.
FOR FURTHER INFORMATION CONTACT:
On June
25, 2013, the Architectural and
Transportation Barriers Compliance
Board (Access Board) issued proposed
accessibility guidelines for the
construction and alteration of passenger
vessels covered by the Americans with
Disabilities Act to ensure that the
vessels are readily accessible to and
usable by passengers with disabilities.
See 78 FR 38102, June 25, 2013. In that
notice, the Access Board requested
comments by September 23, 2013.
On July 15, 2013, the Cruise Lines
International Association requested that
the 90-day comment period be extended
by an additional 120 days to review and
more fully assess the proposed rule.
Although the Access Board has already
provided a 90-day comment period and
has held a public hearing on the
proposed rule, the Board will provide
additional time for the public to submit
comments on this proposed rule. The
SUPPLEMENTARY INFORMATION:
E:\FR\FM\13AUP1.SGM
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Federal Register / Vol. 78, No. 156 / Tuesday, August 13, 2013 / Proposed Rules
new comment period ends on January
24, 2014.
David M. Capozzi,
Executive Director.
[FR Doc. 2013–19595 Filed 8–12–13; 8:45 am]
BILLING CODE 8150–01–P
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
45 CFR Part 98
Child Care and Development Fund
(CCDF) Program; Reopening of
Comment Period
Administration for Children
and Families, Department of Health and
Human Services.
ACTION: Proposed rule; reopening of
comment period.
AGENCY:
The Administration for
Children and Families within the U.S.
Department of Health and Human
Services (HHS) is reopening and
extending the period to submit
comments on the proposed rule for the
Child Care and Development Fund
(CCDF), published in the Federal
Register of May 20, 2013. The proposed
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SUMMARY:
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rule makes changes to the CCDF
regulatory provisions in order to
strengthen health and safety
requirements for child care providers,
reflect current State and local practices
to improve the quality of child care,
infuse new accountability for Federal
tax dollars, and leverage the latest
knowledge and research in the field of
early care and education to better serve
low-income children and families.
DATES: The comment period for the
proposed rule that published May 20,
2013 (78 FR 29441), is reopened.
Comments will be received through
August 23, 2013. To receive
consideration comments must be
received no later than 11:59 p.m. E.D.T.
on that date.
ADDRESSES: You may submit written
comments to the following address:
Office of Child Care, 370 L’Enfant
Promenade SW., Washington, DC 20024,
Attention: Cheryl Vincent, Office of
Child Care, or electronically via the
Internet at: https://www.regulations.gov.
FOR FURTHER INFORMATION CONTACT:
Cheryl Vincent, Office of Child Care,
202–205–0750 (not a toll-free call). Deaf
and hearing impaired individuals may
call the Federal Dual Party Relay
PO 00000
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49249
Service at 1–800–877–8339 between 8
a.m. and 7 p.m. Eastern Time.
HHS
published a proposed rule for the Child
Care and Development Fund (CCDF) in
the Federal Register on May 20, 2013
(78 FR 29441) with a deadline for public
comments on April 5, 2013 by 11:59
p.m. E.D.T. The Web site for submitting
public comments, https://
www.regulations.gov, experienced
technical difficulties and was
unavailable for periods of time during
the several days prior to this deadline
and many commenters reported
difficulty submitting their comments
using this mechanism. In addition, the
site was shut down for maintenance at
6 p.m. E.D.T. on Monday, August 5th
shortening the time allowed for
submitting public comment. Therefore,
HHS is re-opening the comment period
for 10 days to ensure all interested
parties have an opportunity to submit
comment on the proposed rule.
SUPPLEMENTARY INFORMATION:
Dated: August 9, 2013.
Kathleen Sebelius,
Secretary.
[FR Doc. 2013–19704 Filed 8–12–13; 8:45 am]
BILLING CODE 4150–28–P
E:\FR\FM\13AUP1.SGM
13AUP1
]]>Agencies
[Federal Register Volume 78, Number 156 (Tuesday, August 13, 2013)]
[Proposed Rules]
[Pages 49248-49249]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-19595]
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ARCHITECTURAL AND TRANSPORTATION BARRIERS COMPLIANCE BOARD
36 CFR Part 1196
[Docket No. ATBCB-2013-0003]
RIN 3014-AA11
Passenger Vessels Accessibility Guidelines
AGENCY: Architectural and Transportation Barriers Compliance Board.
ACTION: Notice of proposed rulemaking; extension of comment period.
-----------------------------------------------------------------------
SUMMARY: The Architectural and Transportation Barriers Compliance Board
(Access Board) is extending until January 24, 2014, the comment period
for the notice entitled ``Passenger Vessels Accessibility Guidelines,''
that appeared in the Federal Register on June 25, 2013. In that notice,
the Access Board proposed accessibility guidelines for passenger
vessels and requested comments by September 23, 2013. The Access Board
is taking this action to allow interested persons additional time to
submit comments.
DATES: For the proposed rule published June 25, 2013 (78 FR 38102),
submit comments by January 24, 2014.
ADDRESSES: Submit comments by any of the following methods:
Federal eRulemaking Portal: https://www.regulations.gov.
Follow the instructions for submitting comments. Regulations.gov ID for
this docket is ATBCB-2013-0003.
Email: board.gov">pvag@access-board.gov. Include docket number ATBCB-
2013-0003 in the subject line of the message.
Fax: 202-272-0081.
Mail or Hand Delivery/Courier: Paul Beatty, Access Board,
1331 F Street NW., Suite 1000, Washington, DC 20004-1111.
All comments received, including any personal information provided,
will be posted without change to https://www.regulations.gov and are
available for public viewing.
FOR FURTHER INFORMATION CONTACT: Paul Beatty, Access Board, 1331 F
Street NW., Suite 1000, Washington, DC 20004-1111. Telephone: (202)
272-0012 (voice) or (202) 272-0072 (TTY). Email address: board.gov">pvag@access-board.gov.
SUPPLEMENTARY INFORMATION: On June 25, 2013, the Architectural and
Transportation Barriers Compliance Board (Access Board) issued proposed
accessibility guidelines for the construction and alteration of
passenger vessels covered by the Americans with Disabilities Act to
ensure that the vessels are readily accessible to and usable by
passengers with disabilities. See 78 FR 38102, June 25, 2013. In that
notice, the Access Board requested comments by September 23, 2013.
On July 15, 2013, the Cruise Lines International Association
requested that the 90-day comment period be extended by an additional
120 days to review and more fully assess the proposed rule. Although
the Access Board has already provided a 90-day comment period and has
held a public hearing on the proposed rule, the Board will provide
additional time for the public to submit comments on this proposed
rule. The
[[Page 49249]]
new comment period ends on January 24, 2014.
David M. Capozzi,
Executive Director.
[FR Doc. 2013-19595 Filed 8-12-13; 8:45 am]
BILLING CODE 8150-01-P
