81_FR_10530 81 FR 10490 - Occupational Safety and Health Standards

81 FR 10490 - Occupational Safety and Health Standards

DEPARTMENT OF LABOR
Occupational Safety and Health Administration

Federal Register Volume 81, Issue 40 (March 1, 2016)

Page Range10490-10491
FR Document2016-04434

Federal Register, Volume 81 Issue 40 (Tuesday, March 1, 2016) 
[Federal Register Volume 81, Number 40 (Tuesday, March 1, 2016)]
[Rules and Regulations]
[Pages 10490-10491]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-04434]


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DEPARTMENT OF LABOR

Occupational Safety and Health Administration

29 CFR Part 1910


Occupational Safety and Health Standards

CFR Correction

    In Title 29 of the Code of Federal Regulations, Parts 1900 to Sec.  
1910.999, revised as of July 1, 2015, on page 243, in Sec.  1910.106, 
paragraph (a)(14) introductory text is reinstated to read as follows:


Sec.  1910.106  Flammable liquids.

* * * * *
    (14) Flashpoint means the minimum temperature at which a liquid 
gives off vapor within a test vessel in sufficient concentration to 
form an ignitable mixture with air near the surface of the

[[Page 10491]]

liquid, and shall be determined as follows:
* * * * *
[FR Doc. 2016-04434 Filed 2-29-16; 8:45 am]
 BILLING CODE 1505-01-D

10490 Federal Register / Vol. 81, No. 40 / Tuesday, March 1, 2016 / Rules and Regulations regard to interest, unless interest is a will not be a contested issue in the vast submits an offer purporting to be a qualified contested issue in the proceeding), as majority of tax cases because they offer. The offer states that K is entitled to provided in paragraphs (c)(1)(ii) and merely involve the straightforward innocent spouse relief and offers to settle the 2005 deficiency as to K. K’s innocent spouse (c)(3) of this section. Therefore, a application of statutory interest under claim was not raised during K and L’s audit, qualified offer generally may only section 6601. Accordingly, in those nor was it raised during their appeals include an offer to compromise tax, cases, interest may not be included in conference. Additionally, at no time prior to penalties, additions to the tax, and the offer. or contemporaneously with submitting the additional amounts. Interest may only * * * * * offer did K file with the Internal Revenue be included in a qualified offer if (e) * * * Service a Form 8857, Request for Innocent interest is a contested issue in the Spouse Relief, or otherwise provide the Example 16. Qualified offer may not proceeding. For purposes of this section, information specified in § 1.6015–5(a) of this compromise interest unless it is a contested chapter. K’s offer is not a qualified offer interest is a contested issue in the issue. Taxpayer J receives a notice of because K did not file a Form 8857 or proceeding only if the court in which deficiency making an adjustment resulting in otherwise provide substantiation or legal and the proceeding could be brought would a deficiency in tax of $6,500 plus a penalty of $500. Interest is not a contested issue in factual arguments necessary to allow for have jurisdiction to determine the informed consideration of the merits of the the proceeding. Within the qualified offer amount of interest due on the period, J submits a written offer to settle the innocent spouse claim as required by underlying tax, penalties, additions to case for a deficiency of $1,000, including all paragraph (c)(4) of this section, the tax, and additional amounts. taxes, penalties, and interest. The offer states contemporaneously with the offer or prior to Examples of proceedings in which that it is a qualified offer for purposes of making the offer. interest might be a contested issue section 7430(g) and that it will remain open (f) Effective/applicability date. This include proceedings in which the for acceptance by the Internal Revenue section is applicable with respect to increased interest rate for large Service for a period of 90 days. Section 7430(g)(2)(B) and paragraph (c)(3) of this qualified offers made in administrative corporate underpayments under section section state that the amount of a qualified or court proceedings described in 6621(c) is imposed by the Internal offer must be without regard to interest section 7430 after December 24, 2003, Revenue Service and interest abatement unless interest is at issue in the proceeding. except that paragraph (c)(8) is effective proceedings brought under section Since J’s offer attempts to compromise as of March 1, 2016. 6404. Interest is not a contested issue in interest, which is not a contested issue in the the proceeding if the court that would proceeding, it is not a qualified offer. §§ 301.7430–1, 301.7430–2, 301.7430–4, and Example 17. Qualified offer based on new 301.7430–5 [Amended] have jurisdiction over the proceeding defense or legal theory. Taxpayers K and L would not have jurisdiction to ■ Par. 10. For each section listed in the received a statutory notice of deficiency for determine the amount or rate of interest, tax year 2005, a tax year when they were table, remove the language in the regardless of whether the taxpayer married and filed a joint income tax return. ‘‘Remove’’ column and add in its place attempts to raise interest as an issue in Taxpayer K files a separate petition claiming the language in the ‘‘Add’’ column as set the proceeding. Consequently, interest innocent spouse relief and simultaneously forth below: Section Remove Add § 301.7430–1(f)(2)(i) ................................................................ district director ....................................... Internal Revenue Service office § 301.7430–1(f)(3)(ii) ............................................................... district director ....................................... Internal Revenue Service office § 301.7430–1(f)(3)(iii) .............................................................. district director ....................................... Internal Revenue Service office § 301.7430–1(f)(4)(i) ................................................................ district director ....................................... Internal Revenue Service office § 301.7430–1(g) Example 6 third and fourth sentences ......... district director ....................................... Internal Revenue Service office § 301.7430–1(g) Example 7 third and fourth sentences ......... district director ....................................... Internal Revenue Service office § 301.7430–1(g) Example 8 second and fourth sentences .... district director ....................................... Internal Revenue Service office § 301.7430–1(g) Example 9 second sentence ....................... such ....................................................... these § 301.7430–2(b)(2) fourth and fifth sentences ........................ such ....................................................... these § 301.7430–2(c)(4) first sentence ........................................... which ...................................................... that § 301.7430–2(c)(6) second sentence ...................................... such ....................................................... the § 301.7430–4(b)(3)(ii) first and second sentences ................. $110 ....................................................... $125 § 301.7430–4(c)(2)(i) third sentence ....................................... Such ....................................................... These § 301.7430–4(c)(2)(i) fourth sentence ..................................... which ...................................................... that § 301.7430–4(c)(2)(ii) second and third sentences ................ $110 ....................................................... $125 § 301.7430–5(h) first sentence ................................................ such ....................................................... an DEPARTMENT OF LABOR in § 1910.106, paragraph (a)(14) John Dalrymple, introductory text is reinstated to read as Deputy Commissioner for Services and Occupational Safety and Health follows: Enforcement. Administration § 1910.106 Flammable liquids. Approved: January 19, 2016. 29 CFR Part 1910 * * * * * Mark J. Mazur, asabaliauskas on DSK5VPTVN1PROD with RULES (14) Flashpoint means the minimum Assistant Secretary of the Treasury (Tax Occupational Safety and Health temperature at which a liquid gives off Policy). Standards vapor within a test vessel in sufficient [FR Doc. 2016–04401 Filed 2–29–16; 8:45 am] concentration to form an ignitable CFR Correction BILLING CODE 4830–01–P mixture with air near the surface of the In Title 29 of the Code of Federal Regulations, Parts 1900 to § 1910.999, revised as of July 1, 2015, on page 243, VerDate Sep<11>2014 18:20 Feb 29, 2016 Jkt 238001 PO 00000 Frm 00058 Fmt 4700 Sfmt 4700 E:\FR\FM\01MRR1.SGM 01MRR1

Federal Register / Vol. 81, No. 40 / Tuesday, March 1, 2016 / Rules and Regulations 10491 liquid, and shall be determined as V. Administrative Requirements individuals who apply for uniformed follows: A. Executive Order 12866, Regulatory service with DoD are aware of their Planning and Review and Executive rights, benefits, and obligations under * * * * * Order 13563, Improving Regulation and [FR Doc. 2016–04434 Filed 2–29–16; 8:45 am] USERRA. Regulatory Review b. Describes policies that serve to BILLING CODE 1505–01–D B. Section 202, Public Law 104–4, Unfunded Mandates Reform Act inform uniformed Service members, C. Public Law 96–354, Regulatory former Service members, and Flexibility Act (5 U.S.C. 601) individuals who apply for uniformed DEPARTMENT OF DEFENSE D. Section 96–511, Paperwork Reduction service with DoD of their rights under Office of the Secretary Act (44 U.S.C. Chapter 35) USERRA. E. Executive Order 13132, Federalism D. Costs and Benefits 32 CFR Part 104 I. Authority The average cost of $2,475 for Federal [Docket ID: DOD–2013–OS–0091] This action is authorized by 38 U.S.C. agencies such as DOL and the Office of 4312(b) and 38 U.S.C. 4333. Special Counsel (OSC) to formally RIN 0790–AJ00 investigate has saved the Federal II. Executive Summary Civilian Employment and government over $6.9 million dollars Reemployment Rights for Service A. Purpose annually (GAO Highlights 15–77, Members, Former Service Members The purpose of this part is to establish November 2014). ESGR operates and and Applicants of the Uniformed policy, assign responsibilities, and maintains a Customer Service Center Services promulgate procedures for informing (CSC) that acts as the initial entry point current and former uniformed Service for USERRA complaints, inquiries, and AGENCY: Under Secretary of Defense for members of the Department of Defense information requests. The CSC provides Personnel and Readiness, DoD. (DoD) and individuals who apply for prompt, expert telephonic and email ACTION: Final rule. uniformed service with DoD of their responses to Service members and rights, benefits, and obligations under employers on all USERRA related SUMMARY: The purpose of this rule is to USERRA and its implementing matters. During Fiscal Years 2012, 2013 establish policy, assign responsibilities, and 2014 (FY (12, 13 and 14)), ESGR regulations at 20 CFR part 1002 and promulgate procedures for received 21,521; 19,938; 16,089 contacts (applicable to States, local governments, informing current and former uniformed by telephone and email, respectively. Of and private employers) and 5 CFR part Service members of the Department of those contacts, 2,793 in FY 12; 2,544 in 353 (applicable to the Federal Defense (DoD) and individuals who FY 13; and 2,374 in FY 14 resulted in Government). This part does not apply apply for uniformed service with DoD of actual USERRA cases for mediation to Service members who have served or their rights, benefits, and obligations purposes. ESGR mediators are unpaid applied to serve with the National under USERRA and its implementing volunteers whose services are accepted Disaster Medical Response System or regulations. This rule does not apply to pursuant to 10 U.S.C. 1588. As such, the with the Commissioned Corps of the Service members who have served or only cost to the general public is general Public Health Service. Additionally, the applied to serve with the National administrative expenses in managing rule establishes procedures for DoD Disaster Medical Response System or the mediation program. The components’ responsibilities related to with the Commissioned Corps of the approximate cost of $3000 is the fulfilling their USERRA obligations. Public Health Service. Additionally, the estimated cost for the DOL to investigate rule establishes procedures for DOD B. Legal Authority formal complaints if ESGR’s mediation components’ responsibilities related to 38 U.S.C. chapter 43, specifically to program was not in place. The benefits fulfilling their USERRA obligations. 38 U.S.C. 4312(b) and 38 U.S.C. 4333. of using ESGR services are Service DATES: This rule is effective on March 1, The purposes of this chapter are: members receive a timely response 2016. (1) To encourage non-career service in without additional cost. FOR FURTHER INFORMATION CONTACT: the uniformed services by eliminating or E. Background Curtis Bell, 571–372–0695. minimizing the disadvantages to civilian careers and employment which This rule is designed to provide SUPPLEMENTARY INFORMATION: This final information about the USERRA can result from such service; rule is part of DoD’s retrospective plan, (2) to minimize the disruption to the consistent with its implementing completed in August 2011, under lives of persons performing service in regulations at 20 CFR part 1002 and 5 Executive Order 13563, ’’Improving the uniformed services as well as to CFR part 353 to DoD Service members, Regulation and Regulatory Review.’’ their employers, their fellow employees, former Service members, individuals DoD’s full plan and updates can be and their communities, by providing for who apply, and their employers, and accessed at: http://www.regulations.gov/ the prompt reemployment of such about an informal mediation program #!docketDetail;dct=FR+ persons upon their completion of such run by the Employer Support of the PR+N+O+SR;rpp=10;po=0;D=DOD- service; and Guard and Reserve (ESGR). 2011-OS-0036. (3) to prohibit discrimination against Additionally, the rule establishes Preamble Outline persons because of their service in the procedures for DOD components’ uniformed services. responsibilities related to fulfilling their asabaliauskas on DSK5VPTVN1PROD with RULES I. Authority USERRA obligations. II. Executive Summary C. Summary of the Major Provisions of ESGR is a DoD operational agency III. Background the Regulatory Action in Question whose mission is to gain and maintain IV. Summary of Significant Changes to the Final Rule This regulatory action: employer support for Guard and Reserve A. Purpose a. Establishes procedures to maintain service by advocating relevant B. Definitions oversight of an effective program to initiatives, recognizing outstanding C. Policy ensure that uniformed Service members, support, increasing awareness of the D. Procedures former Service members, and law, and resolving conflict between VerDate Sep<11>2014 18:20 Feb 29, 2016 Jkt 238001 PO 00000 Frm 00059 Fmt 4700 Sfmt 4700 E:\FR\FM\01MRR1.SGM 01MRR1


Document Created: 2018-02-02 15:00:05
Document Modified: 2018-02-02 15:00:05
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionRules and Regulations
FR Citation81 FR 10490 
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