Procedures Related to Commission Views, 70466-70467 [2019-27604]
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70466
Federal Register / Vol. 84, No. 246 / Monday, December 23, 2019 / Proposed Rules
entries in numerical order to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
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Section 301.6402–2(g) also issued under
section 6402(n).
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Par. 2. Section 6402–2 is amended by:
1. Redesignating paragraph (g) as
paragraph (h) and adding new
paragraph (g).
■ 2. Revising the paragraph heading of
newly redesignated paragraph (h) and
adding a sentence at the end of the
paragraph.
The additions and revisions read as
follows:
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§ 301.6402–2
Claims for credit or refund.
lotter on DSKBCFDHB2PROD with PROPOSALS
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(g) Misdirected direct deposit
refund—(1) Definition. The term
misdirected direct deposit refund
includes any refund of an overpayment
of tax that is disbursed as a direct
deposit but is not deposited into the
account designated on the claim for
refund to receive the direct deposit
refund. A misdirected direct deposit
refund does not include any amount
that is credited or offset pursuant to the
law in effect immediately prior to the
direct deposit being disbursed.
(2) Procedures for reporting a
misdirected direct deposit refund—(i) In
general. A taxpayer or a taxpayer’s
authorized representative may report to
the IRS that the taxpayer never received
a direct deposit refund and request a
replacement refund. The report must
include the name of the taxpayer who
requested the refund, the taxpayer
identification number of the taxpayer,
the taxpayer’s mailing address, the type
of return to which the refund is related,
the account number and routing number
that the taxpayer requested the refund
be directly deposited into, and any other
information necessary to locate the
misdirected direct deposit refund.
(ii) How to report a misdirected direct
deposit refund. A reporting described in
paragraph (g)(2)(i) of this section may be
made in the following ways:
(A) By calling the IRS;
(B) On the form prescribed by the IRS
and in accordance with the applicable
publications, instructions, or other
appropriate guidance;
(C) By contacting the Office of the
Taxpayer Advocate by telephone, by
mail, facsimile, or in person; or
(D) By submitting the appropriate
form in person at a Taxpayer Assistance
Center.
(3) Procedures for coordination with
financial institutions—(i) Identification
of the account that received the
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misdirected direct deposit refund. If the
IRS receives a report described in
paragraph (g)(2)(ii) of this section and
confirms that the refund described in
the report was issued as a direct deposit,
the IRS will initiate a refund trace to
request the assistance of the Department
of the Treasury’s Bureau of the Fiscal
Service. In accordance with its own
procedures, the Bureau of the Fiscal
Service coordinates with the financial
institution that holds directly or
indirectly the deposit account into
which the refund was made, requesting
from the financial institution such
information as is necessary to identify
whether the financial institution
received the refund; whether the
financial institution returned, or will
return, the refund to the IRS, or if no
funds are available for return; whether
a deposit was made into the account
designated on the claim for refund; and
the identity of the deposit account
owner to whom the deposit was
disbursed.
(ii) Coordination to recover the
amounts transferred. Recovery of the
misdirected direct deposit refund from
a financial institution shall follow the
procedures established by the Bureau of
the Fiscal Service. The Bureau of the
Fiscal Service shall request the return of
the misdirected direct deposit refund
from the financial institution that
received it. The IRS may contact the
financial institution directly to recover
the misdirected direct deposit refund.
(4) Issuance of replacement refund.
When the IRS has determined that a
misdirected direct deposit refund has
occurred, the IRS will issue a
replacement refund in the full amount
of the refund that was misdirected. The
replacement refund may be issued as a
direct deposit or as a paper check sent
to the taxpayer’s last known address.
(5) Applicability of this paragraph (g)
to missing refunds. The provisions of
paragraphs (g)(2) through (3)(i) of this
section should be used for any refund
that was disbursed as a direct deposit
and that the taxpayer reports as missing.
For example, although a refund that was
deposited into an incorrect bank
account because the taxpayer
transposed two digits in their bank
account number is not considered to be
a misdirected direct deposit refund, the
provisions of paragraphs (g)(2) through
(3)(i) of this section should be used. If
the application of these procedures
results in an amount recovered by the
IRS, the recovered amount will be
refunded or credited as allowed by law.
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(h) Applicability dates. * * *
Paragraph (g) of this section applies to
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claims for refund filed after [DATE THE
FINAL REGULATIONS ARE
PUBLISHED IN THE Federal Register].
Sunita Lough,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2019–27653 Filed 12–19–19; 4:15 pm]
BILLING CODE 4830–01–P
POSTAL REGULATORY COMMISSION
39 CFR Part 3017
[Docket No. RM2020–3; Order No. 5353]
Procedures Related to Commission
Views
Postal Regulatory Commission.
Proposed rule.
AGENCY:
ACTION:
The Commission proposes
revisions to its rules related to the
Commission’s process for developing
views submitted to the Secretary of
State on certain international mail
matters. The Commission invites public
comment on the propose rules.
DATES: Comments are due: January 22,
2020.
ADDRESSES: For additional information,
Order No. 5353 can be accessed
electronically through the Commission’s
website at https://www.prc.gov. Submit
comments electronically via the
Commission’s Filing Online system at
https://www.prc.gov. Those who cannot
submit comments electronically should
contact the person identified in the FOR
FURTHER INFORMATION CONTACT section
by telephone for advice on filing
alternatives.
FOR FURTHER INFORMATION CONTACT:
David A. Trissell, General Counsel, at
202–789–6820.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Table of Contents
I. Relevant Statutory Requirements
II. Background
III. Basis and Purpose of Proposed Rules
IV. Proposed Rules
I. Relevant Statutory Requirements
Section 407(c)(1) of title 39 of the
United States Code requires that the
Secretary of State, before concluding a
treaty, convention, or amendment
establishing a market dominant rate or
classification, request the Commission’s
views on the consistency of such rate or
classification with the modern ratesetting criteria of 39 U.S.C. 3622.
Commission views entail the review and
analysis of numerous proposals from the
UPU or its member countries, which are
typically posted on the UPU website
pursuant to a series of deadlines that
E:\FR\FM\23DEP1.SGM
23DEP1
Federal Register / Vol. 84, No. 246 / Monday, December 23, 2019 / Proposed Rules
begin about 6 months before a Congress
convenes.
II. Background
In Docket No. RM2015–14, the
Commission adopted rules formalizing
its procedures related to Commission
views submitted pursuant to 39 U.S.C.
407(c)(1).1 The adopted rules reflected
the Commission’s commitment to both
transparency and improved public
accessibility by establishing dockets that
informed the public about the availably
of relevant proposals, Commission
views, and other related documents, and
by allowing all documents to be
incorporated into one comprehensive
record.
III. Basis and Purpose of Proposed
Rules
In the years since the procedures
related Commission views were
established, the Commission has
participated in both traditional UPU
Congresses as well as two extraordinary
Congresses. In light of that experience,
the Commission is proposing minor
improvements to enhance transparency
and accountability within the
Commission views process as well as to
improve the accessibility of relevant
proposals, Commission views, and
related documents. The proposed rules
make clarifying changes that are
intended to better reflect the
Commission’s procedures related to the
posting of relevant proposals and
Commission views.
IV. Proposed Rules
List of Subjects for 39 CFR Part 3017
Administrative practice and
procedure, Postal Service, Treaties.
For the reasons stated in the
preamble, the Commission proposes to
amend chapter III of title 39 of the Code
of Federal Regulations as follows:
■ 1. Revise part 3017 to read as follows:
PART 3017—PROCEDURES RELATED
TO COMMISSION VIEWS
Sec.
3017.1
3017.2
3017.3
3017.4
3017.5
Definitions in this part.
Purpose.
Establishment and scope of docket.
Comment deadline(s).
Issuance of Commission views.
lotter on DSKBCFDHB2PROD with PROPOSALS
Authority: 39 U.S.C. 407; 503.
§ 3017.1
Definitions in this part.
(a) Commission views refers to the
opinion the Commission provides to the
Secretary of State pursuant to 39 U.S.C.
407(c)(1) on the consistency of a
relevant proposal with modern rate
regulation.
(b) Modern rate regulation refers to
the standards and criteria the
Commission has established pursuant to
39 U.S.C. 3622.
(c) Relevant proposal means a
proposed change to a treaty, convention,
or amendment that establishes a market
dominant rate or classification.
§ 3017.2
§ 3017.3
docket.
generally, Docket No. RM2015–14, Order
Adopting Final Rules on Procedures Related to
Commission Views, December 20, 2015 (Order No.
2960).
VerDate Sep<11>2014
16:30 Dec 20, 2019
Jkt 250001
Establishment and scope of
(a) On or about 150 days before a
Universal Postal Union Congress
convenes or such advance time as the
Commission determines for any other 39
U.S.C. 407(c)(1) matter, the Commission
shall establish a docket in order to
solicit public comments as part of the
development of Commission views.
(b) The Commission shall post
relevant proposals in the applicable
docket established pursuant to
paragraph (a) of this section and may
also include other materials related to
the development of Commission views,
such as other documents or related
actions.
(c) Public comments should focus on
the specific relevant proposals posted
by the Commission and the general
principles that should guide the
development of Commission views as
well as any other materials posted in the
applicable docket pursuant to paragraph
(b) of this section.
(d) The Commission shall arrange for
publication in the Federal Register of
the notice establishing each docket
authorized under this part.
§ 3017.4
Comment deadline(s).
(a) The Commission shall establish a
deadline for comments upon
establishment of the docket that is
consistent with timely submission of
Commission views to the Secretary of
State. The Commission may establish
other deadlines for comments as
appropriate.
(b) The Commission may suspend or
forego solicitation of comments if it
determines that such solicitation is not
consistent with timely submission of
Commission views to the Secretary of
State.
§ 3017.5
1 See
Purpose.
The rules in this part are intended to
facilitate public participation in, and
promote the transparency of, the
development of Commission views.
Commission views.
(a) The Commission will review
timely filed comments responding to a
Commission solicitation pursuant to
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70467
§ 3017.3(a) prior to submitting its views
to the Secretary of State.
(b) After Commission views are
developed, the Commission shall post
Commission views in the applicable
docket established pursuant to
§ 3017.3(a) and submit Commission
views to the Secretary of State pursuant
to 39 U.S.C. 407(c)(1).
By the Commission.
Ruth Ann Abrams,
Acting Secretary.
[FR Doc. 2019–27604 Filed 12–20–19; 8:45 am]
BILLING CODE 7710–FW–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 320
[EPA–HQ–OLEM–2019–0087; FRL–10003–
10–OLEM]
RIN 2050–AH06
Financial Responsibility Requirements
Under CERCLA Section 108(b) for
Facilities in the Petroleum and Coal
Products Manufacturing Industry
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
EPA (or the Agency) is
proposing to not impose financial
responsibility requirements for facilities
in the Petroleum and Coal Products
Manufacturing industry under Section
108(b) of the Comprehensive
Environmental Response,
Compensation, and Liability Act
(CERCLA). Section 108(b) addresses the
promulgation of regulations that require
classes of facilities to establish and
maintain evidence of financial
responsibility consistent with the degree
and duration of risk associated with the
production, transportation, treatment,
storage, or disposal of hazardous
substances.
SUMMARY:
Comments must be received on
or before February 21, 2020.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–HQ–
OLEM–2019–0087, at https://
www.regulations.gov. Follow the online
instructions for submitting comments.
Once submitted, comments cannot be
edited or removed from Regulations.gov.
EPA may publish any comment received
to its public docket. Do not submit
electronically any information you
consider to be Confidential Business
Information (CBI) or other information
whose disclosure is restricted by statute.
Multimedia submissions (audio, video,
etc.) must be accompanied by a written
DATES:
E:\FR\FM\23DEP1.SGM
23DEP1
]]>Agencies
[Federal Register Volume 84, Number 246 (Monday, December 23, 2019)]
[Proposed Rules]
[Pages 70466-70467]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-27604]
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POSTAL REGULATORY COMMISSION
39 CFR Part 3017
[Docket No. RM2020-3; Order No. 5353]
Procedures Related to Commission Views
AGENCY: Postal Regulatory Commission.
ACTION: Proposed rule.
-----------------------------------------------------------------------
SUMMARY: The Commission proposes revisions to its rules related to the
Commission's process for developing views submitted to the Secretary of
State on certain international mail matters. The Commission invites
public comment on the propose rules.
DATES: Comments are due: January 22, 2020.
ADDRESSES: For additional information, Order No. 5353 can be accessed
electronically through the Commission's website at https://www.prc.gov.
Submit comments electronically via the Commission's Filing Online
system at https://www.prc.gov. Those who cannot submit comments
electronically should contact the person identified in the FOR FURTHER
INFORMATION CONTACT section by telephone for advice on filing
alternatives.
FOR FURTHER INFORMATION CONTACT: David A. Trissell, General Counsel, at
202-789-6820.
SUPPLEMENTARY INFORMATION:
Table of Contents
I. Relevant Statutory Requirements
II. Background
III. Basis and Purpose of Proposed Rules
IV. Proposed Rules
I. Relevant Statutory Requirements
Section 407(c)(1) of title 39 of the United States Code requires
that the Secretary of State, before concluding a treaty, convention, or
amendment establishing a market dominant rate or classification,
request the Commission's views on the consistency of such rate or
classification with the modern rate-setting criteria of 39 U.S.C. 3622.
Commission views entail the review and analysis of numerous proposals
from the UPU or its member countries, which are typically posted on the
UPU website pursuant to a series of deadlines that
[[Page 70467]]
begin about 6 months before a Congress convenes.
II. Background
In Docket No. RM2015-14, the Commission adopted rules formalizing
its procedures related to Commission views submitted pursuant to 39
U.S.C. 407(c)(1).\1\ The adopted rules reflected the Commission's
commitment to both transparency and improved public accessibility by
establishing dockets that informed the public about the availably of
relevant proposals, Commission views, and other related documents, and
by allowing all documents to be incorporated into one comprehensive
record.
---------------------------------------------------------------------------
\1\ See generally, Docket No. RM2015-14, Order Adopting Final
Rules on Procedures Related to Commission Views, December 20, 2015
(Order No. 2960).
---------------------------------------------------------------------------
III. Basis and Purpose of Proposed Rules
In the years since the procedures related Commission views were
established, the Commission has participated in both traditional UPU
Congresses as well as two extraordinary Congresses. In light of that
experience, the Commission is proposing minor improvements to enhance
transparency and accountability within the Commission views process as
well as to improve the accessibility of relevant proposals, Commission
views, and related documents. The proposed rules make clarifying
changes that are intended to better reflect the Commission's procedures
related to the posting of relevant proposals and Commission views.
IV. Proposed Rules
List of Subjects for 39 CFR Part 3017
Administrative practice and procedure, Postal Service, Treaties.
For the reasons stated in the preamble, the Commission proposes to
amend chapter III of title 39 of the Code of Federal Regulations as
follows:
0
1. Revise part 3017 to read as follows:
PART 3017--PROCEDURES RELATED TO COMMISSION VIEWS
Sec.
3017.1 Definitions in this part.
3017.2 Purpose.
3017.3 Establishment and scope of docket.
3017.4 Comment deadline(s).
3017.5 Issuance of Commission views.
Authority: 39 U.S.C. 407; 503.
Sec. 3017.1 Definitions in this part.
(a) Commission views refers to the opinion the Commission provides
to the Secretary of State pursuant to 39 U.S.C. 407(c)(1) on the
consistency of a relevant proposal with modern rate regulation.
(b) Modern rate regulation refers to the standards and criteria the
Commission has established pursuant to 39 U.S.C. 3622.
(c) Relevant proposal means a proposed change to a treaty,
convention, or amendment that establishes a market dominant rate or
classification.
Sec. 3017.2 Purpose.
The rules in this part are intended to facilitate public
participation in, and promote the transparency of, the development of
Commission views.
Sec. 3017.3 Establishment and scope of docket.
(a) On or about 150 days before a Universal Postal Union Congress
convenes or such advance time as the Commission determines for any
other 39 U.S.C. 407(c)(1) matter, the Commission shall establish a
docket in order to solicit public comments as part of the development
of Commission views.
(b) The Commission shall post relevant proposals in the applicable
docket established pursuant to paragraph (a) of this section and may
also include other materials related to the development of Commission
views, such as other documents or related actions.
(c) Public comments should focus on the specific relevant proposals
posted by the Commission and the general principles that should guide
the development of Commission views as well as any other materials
posted in the applicable docket pursuant to paragraph (b) of this
section.
(d) The Commission shall arrange for publication in the Federal
Register of the notice establishing each docket authorized under this
part.
Sec. 3017.4 Comment deadline(s).
(a) The Commission shall establish a deadline for comments upon
establishment of the docket that is consistent with timely submission
of Commission views to the Secretary of State. The Commission may
establish other deadlines for comments as appropriate.
(b) The Commission may suspend or forego solicitation of comments
if it determines that such solicitation is not consistent with timely
submission of Commission views to the Secretary of State.
Sec. 3017.5 Commission views.
(a) The Commission will review timely filed comments responding to
a Commission solicitation pursuant to Sec. 3017.3(a) prior to
submitting its views to the Secretary of State.
(b) After Commission views are developed, the Commission shall post
Commission views in the applicable docket established pursuant to Sec.
3017.3(a) and submit Commission views to the Secretary of State
pursuant to 39 U.S.C. 407(c)(1).
By the Commission.
Ruth Ann Abrams,
Acting Secretary.
[FR Doc. 2019-27604 Filed 12-20-19; 8:45 am]
BILLING CODE 7710-FW-P
