81_FR_87735 81 FR 87502 - Tax Return Preparer Due Diligence Penalty Under Section 6695(g)

81 FR 87502 - Tax Return Preparer Due Diligence Penalty Under Section 6695(g)

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 233 (December 5, 2016)

Page Range87502-87503
FR Document2016-28995

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that will modify the existing regulations related to the penalty under section 6695(g) of the Internal Revenue Code (Code) relating to tax return preparer due diligence. The temporary regulations implement recent law changes that expand the tax return preparer due diligence penalty under section 6695(g) so that it applies to the child tax credit (CTC), additional child tax credit (ACTC), and the American Opportunity Tax Credit (AOTC), in addition to the earned income credit (EIC). The text of those regulations also serves as the text of these proposed regulations.

Federal Register, Volume 81 Issue 233 (Monday, December 5, 2016)
[Federal Register Volume 81, Number 233 (Monday, December 5, 2016)]
[Proposed Rules]
[Pages 87502-87503]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-28995]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-102952-16]
RIN 1545-BN43


Tax Return Preparer Due Diligence Penalty Under Section 6695(g)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

-----------------------------------------------------------------------

SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations that will 
modify the existing regulations related to the penalty under section 
6695(g) of the Internal Revenue Code (Code) relating to tax return 
preparer due diligence. The temporary regulations implement recent law 
changes that expand the tax return preparer due diligence penalty under 
section 6695(g) so that it applies to the child tax credit (CTC), 
additional child tax credit (ACTC), and the American Opportunity Tax 
Credit (AOTC), in addition to the earned income credit (EIC). The text 
of those regulations also serves as the text of these proposed 
regulations.

DATES: Written or electronic comments and requests for a public hearing 
must be received by March 6, 2017.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-102952-16), Room 
5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-
102952-16), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC 20224, or sent electronically via the 
Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-
102952-16).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Rachel L. Gregory, 202-317-6845; concerning submissions of comments and 
the hearing, Regina Johnson, 202-317-6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Paperwork Reduction Act

    The collection of information in current Sec.  1.6695-2 was 
previously reviewed and approved under control number 1545-1570. 
Control number 1545-1570 was discontinued in 2014, as the burden for 
the collection of information contained in Sec.  1.6695-2 is reflected 
in the burden on Form 8867, ``Paid Preparer's Due Diligence 
Checklist,'' under control number 1545-1629.

Background and Explanation of Provisions

    Temporary regulations in the Rules and Regulations section of this 
issue of the Federal Register amend 26 CFR 1.6695-2 by imposing due 
diligence requirements on tax return preparers with respect to 
determining the eligibility for, or the amount of, the CTC/ACTC or 
AOTC, in addition to the EIC, on any return or claim for refund. The 
temporary regulations also amend section 1.6695-2 to reflect the 
changes made by section 208(c), Div. B of the Tax Increase Prevention 
Act of 2014, Public Law 113-295 (128 Stat. 4010, 4073 (2014)), 
requiring the IRS to index the penalty for inflation for returns and 
claims for refund filed after December 31, 2014.
    The text of those regulations also serves as the text of these 
proposed regulations. The preamble to the temporary regulations 
explains the amendments.

Special Analyses

    Certain IRS regulations, including this one, are exempt from the 
requirements of Executive Order 12866, as supplemented and reaffirmed 
by Executive Order 13563. Therefore, a regulatory assessment is not 
required.
    Pursuant to the Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 
6), it is hereby certified that these proposed rules, if adopted, would 
not have a significant economic impact on a substantial number of small 
entities. When an agency issues a notice of proposed rulemaking, the 
RFA requires the agency to ``prepare and make available for public 
comment an initial regulatory flexibility analysis'' that will 
``describe the impact of the proposed rule on small entities.'' (5 
U.S.C. 603(a)). Section 605 of the RFA provides an exception to this 
requirement if the agency certifies that the proposed rulemaking will 
not have a significant economic impact on a substantial number of small 
entities.
    The proposed rules affect tax return preparers who determine the 
eligibility for, or the amount of, the EIC, the CTC/ACTC and/or the 
AOTC. The North American Industry Classification System (NAICS) code 
that relates to tax return preparation services (NAICS code 541213) is 
the appropriate code for tax return preparers subject to this notice of 
proposed rulemaking. Entities identified as tax return preparation 
services are considered small under the Small Business Administration 
size standards (13 CFR 121.201) if their annual revenue is less than 
$20.5 million. The IRS estimates that approximately 75 to 85 percent of 
the 505,000 persons who work at firms or are self-employed tax return 
preparers are operating as or employed by small entities. The IRS has 
therefore determined that these proposed rules will have an impact on a 
substantial number of small entities.
    The IRS has further determined, however, that the economic impact 
on entities affected by the proposed rules will not be significant. The 
current regulations under section 6695(g) already require tax return 
preparers to complete the Form 8867 when a return or claim for refund 
includes a claim of the EIC. Tax return preparers also must currently 
maintain records of the checklists and EIC computations, as well as a 
record of how and when the information used to compute the EIC was 
obtained by the tax return preparer.

[[Page 87503]]

The information needed to document eligibility for the CTC/ACTC and the 
AOTC largely duplicates the information needed to compute the EIC and 
complete other parts of the return or claim for refund. Even if certain 
preparers are required to maintain the checklists and complete Form 
8867 for the first time, the IRS estimates that the total time required 
should be minimal for these tax return preparers. Further, the IRS does 
not expect that the requirements in these proposed regulations would 
necessitate the purchase of additional software or equipment in order 
to meet the additional information retention requirements.
    Based on these facts, the IRS hereby certifies that the collection 
of information contained in this notice of proposed rulemaking will not 
have a significant economic impact on a substantial number of small 
entities. Accordingly, a Regulatory Flexibility Analysis is not 
required.
    Pursuant to section 7805(f) of the Internal Revenue Code, this 
notice of proposed rulemaking has been submitted to the Chief Counsel 
for Advocacy of the Small Business Administration for comment on the 
impact on small business.

Comments and Requests for Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written comments (a signed original 
and eight (8) copies) or electronic comments that are timely submitted 
to the IRS as prescribed in this preamble under the Addresses heading. 
The IRS and Treasury Department request comments on all aspects of the 
proposed rules. All comments will be available at www.regulations.gov 
or upon request. A public hearing will be scheduled if requested in 
writing by any person that timely submits written comments. If a public 
hearing is scheduled, notice of the date, time, and place for the 
public hearing will be published in the Federal Register.

Drafting Information

    The principal author of this regulation is Rachel L. Gregory, 
Office of the Associate Chief Counsel (Procedure & Administration).

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

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority:  26 U.S.C. 7805 * * *

0
Par. 2. Section 1.6695-2 is amended by revising the section heading and 
paragraphs (a), (b)(1)(i) introductory text, (b)(1)(ii), (b)(2), 
(b)(3)(i) and (ii), (b)(4)(i)(B) and (C), (c)(3), and (e) to read as 
follows:


Sec.  1.6695-2  Tax return preparer due diligence requirements for 
certain credits.

    (a) [The text of the proposed amendment to Sec.  1.6695-2(a) is the 
same as the text of Sec.  1.6695-2T(a) published elsewhere in this 
issue of the Federal Register].
    (b) * * *
    (1) * * *
    (i) [The text of the proposed amendment to Sec.  1.6695-2(b)(1)(i) 
is the same as the text of Sec.  1.6695-2T(b)(1)(i) published elsewhere 
in this issue of the Federal Register].
* * * * *
    (ii) [The text of the proposed amendment to Sec.  1.6695-
2(b)(1)(ii) is the same as the text of Sec.  1.6695-2T(b)(1)(ii) 
published elsewhere in this issue of the Federal Register].
    (2) [The text of the proposed amendment to Sec.  1.6695-2(b)(2) is 
the same as the text of Sec.  1.6695-2T(b)(2) published elsewhere in 
this issue of the Federal Register].
    (3) * * *
    (i) [The text of the proposed amendment to Sec.  1.6695-2(b)(3)(i) 
is the same as the text of Sec.  1.6695-2T(b)(3)(i) published elsewhere 
in this issue of the Federal Register].
    (ii) [The text of the proposed amendment to Sec.  1.6695-
2(b)(3)(ii) is the same as the text of Sec.  1.6695-2T(b)(3)(ii) 
published elsewhere in this issue of the Federal Register].
    (4) * * *
    (i) * * *
    (B) [The text of the proposed amendment to Sec.  1.6695-
2(b)(4)(i)(B) is the same as the text of Sec.  1.6695-2T(b)(4)(i)(B) 
published elsewhere in this issue of the Federal Register].
    (C) [The text of the proposed amendment to Sec.  1.6695-
2T(b)(4)(i)(C) is the same as the text of Sec.  1.6695-2T(b)(4)(i)(C) 
published elsewhere in this issue of the Federal Register].
* * * * *
    (c) * * *
    (3) [The text of the proposed amendment to Sec.  1.6695-2T(c)(3) is 
the same as the text of Sec.  1.6695-2T(c)(3) published elsewhere in 
this issue of the Federal Register].
* * * * *
    (e) Applicability date. The rules of this section apply to tax 
returns and claims for refunds prepared on or after the date of 
publication of the Treasury decision adopting these rules as final 
regulations in the Federal Register with respect to tax years beginning 
after December 31, 2015.

 John M. Dalrymple,
 Deputy Commissioner for Services and Enforcement.
[FR Doc. 2016-28995 Filed 12-2-16; 8:45 am]
 BILLING CODE 4830-01-P



                                                  87502                 Federal Register / Vol. 81, No. 233 / Monday, December 5, 2016 / Proposed Rules

                                                  decedent’s inventory would require                      section 6695(g) so that it applies to the               The text of those regulations also
                                                  action by OHA. See 43 CFR 30.127.                       child tax credit (CTC), additional child              serves as the text of these proposed
                                                     3. Clarifying OHA’s authority to order               tax credit (ACTC), and the American                   regulations. The preamble to the
                                                  distribution of trust funds.                            Opportunity Tax Credit (AOTC), in                     temporary regulations explains the
                                                     The current regulation at 43 CFR                     addition to the earned income credit                  amendments.
                                                  30.254 governs how a judge distributes                  (EIC). The text of those regulations also
                                                  a decedent’s trust or restricted property                                                                     Special Analyses
                                                                                                          serves as the text of these proposed
                                                  when the decedent died without a valid                  regulations.                                             Certain IRS regulations, including this
                                                  will and has no heirs. The rule                                                                               one, are exempt from the requirements
                                                  establishes different distributions based               DATES: Written or electronic comments                 of Executive Order 12866, as
                                                  on whether 25 U.S.C. 2206(a) applies,                   and requests for a public hearing must                supplemented and reaffirmed by
                                                  but does not identify trust personalty as               be received by March 6, 2017.                         Executive Order 13563. Therefore, a
                                                  a stand-alone category of trust property                ADDRESSES: Send submissions to:                       regulatory assessment is not required.
                                                  for distribution (where there are no land               CC:PA:LPD:PR (REG–102952–16), Room                       Pursuant to the Regulatory Flexibility
                                                  interests in the decedent’s estate or                   5205, Internal Revenue Service, P.O.                  Act (RFA) (5 U.S.C. chapter 6), it is
                                                  within the jurisdiction of any tribe).                  Box 7604, Ben Franklin Station,                       hereby certified that these proposed
                                                     Revision under consideration:                        Washington, DC 20044. Submissions                     rules, if adopted, would not have a
                                                     • A modification to this regulation                  may be hand-delivered Monday through                  significant economic impact on a
                                                  would provide clear authority for OHA                   Friday between the hours of 8 a.m. and                substantial number of small entities.
                                                  to order distribution of trust funds when               4 p.m. to: CC:PA:LPD:PR (REG–102952–                  When an agency issues a notice of
                                                  there are either no land interests in a                 16), Courier’s Desk, Internal Revenue                 proposed rulemaking, the RFA requires
                                                  decedent’s estate or no land interests                  Service, 1111 Constitution Avenue NW.,                the agency to ‘‘prepare and make
                                                  within the jurisdiction of any tribe.                   Washington, DC 20224, or sent                         available for public comment an initial
                                                  Additionally, where the estate contains                 electronically via the Federal                        regulatory flexibility analysis’’ that will
                                                  trust personalty associated with one                    eRulemaking Portal at http://                         ‘‘describe the impact of the proposed
                                                  tribe but interests in trust lands                      www.regulations.gov (IRS REG–102952–                  rule on small entities.’’ (5 U.S.C. 603(a)).
                                                  associated with another, OHA would                      16).                                                  Section 605 of the RFA provides an
                                                  order the trust personalty distributed to                                                                     exception to this requirement if the
                                                                                                          FOR FURTHER INFORMATION CONTACT:
                                                  the tribe with sufficient nexus to the                                                                        agency certifies that the proposed
                                                                                                          Concerning the proposed regulations,
                                                  funds, as determined by the judge, and                                                                        rulemaking will not have a significant
                                                                                                          Rachel L. Gregory, 202–317–6845;                      economic impact on a substantial
                                                  the land distributed to the tribe with                  concerning submissions of comments
                                                  jurisdiction over those interests.                                                                            number of small entities.
                                                                                                          and the hearing, Regina Johnson, 202–                    The proposed rules affect tax return
                                                    Dated: November 18, 2016.                             317–6901 (not toll-free numbers).                     preparers who determine the eligibility
                                                  Lawrence S. Roberts,                                    SUPPLEMENTARY INFORMATION:                            for, or the amount of, the EIC, the CTC/
                                                  Principal Deputy Assistant Secretary—Indian                                                                   ACTC and/or the AOTC. The North
                                                  Affairs.                                                Paperwork Reduction Act
                                                                                                                                                                American Industry Classification
                                                  [FR Doc. 2016–28751 Filed 12–2–16; 8:45 am]                The collection of information in                   System (NAICS) code that relates to tax
                                                  BILLING CODE 4337–15–P                                  current § 1.6695–2 was previously                     return preparation services (NAICS code
                                                                                                          reviewed and approved under control                   541213) is the appropriate code for tax
                                                                                                          number 1545–1570. Control number                      return preparers subject to this notice of
                                                  DEPARTMENT OF THE TREASURY                              1545–1570 was discontinued in 2014, as                proposed rulemaking. Entities identified
                                                                                                          the burden for the collection of                      as tax return preparation services are
                                                  Internal Revenue Service                                information contained in § 1.6695–2 is                considered small under the Small
                                                                                                          reflected in the burden on Form 8867,                 Business Administration size standards
                                                  26 CFR Part 1                                           ‘‘Paid Preparer’s Due Diligence                       (13 CFR 121.201) if their annual revenue
                                                  [REG–102952–16]
                                                                                                          Checklist,’’ under control number 1545–               is less than $20.5 million. The IRS
                                                                                                          1629.                                                 estimates that approximately 75 to 85
                                                  RIN 1545–BN43                                                                                                 percent of the 505,000 persons who
                                                                                                          Background and Explanation of
                                                                                                                                                                work at firms or are self-employed tax
                                                  Tax Return Preparer Due Diligence                       Provisions
                                                                                                                                                                return preparers are operating as or
                                                  Penalty Under Section 6695(g)                              Temporary regulations in the Rules                 employed by small entities. The IRS has
                                                  AGENCY:  Internal Revenue Service (IRS),                and Regulations section of this issue of              therefore determined that these
                                                  Treasury.                                               the Federal Register amend 26 CFR                     proposed rules will have an impact on
                                                  ACTION: Notice of proposed rulemaking                   1.6695–2 by imposing due diligence                    a substantial number of small entities.
                                                  by cross-reference to temporary                         requirements on tax return preparers                     The IRS has further determined,
                                                  regulations.                                            with respect to determining the                       however, that the economic impact on
                                                                                                          eligibility for, or the amount of, the                entities affected by the proposed rules
                                                  SUMMARY:   In the Rules and Regulations                 CTC/ACTC or AOTC, in addition to the                  will not be significant. The current
                                                  section of this issue of the Federal                    EIC, on any return or claim for refund.               regulations under section 6695(g)
                                                  Register, the IRS is issuing temporary                  The temporary regulations also amend                  already require tax return preparers to
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                                                  regulations that will modify the existing               section 1.6695–2 to reflect the changes               complete the Form 8867 when a return
                                                  regulations related to the penalty under                made by section 208(c), Div. B of the                 or claim for refund includes a claim of
                                                  section 6695(g) of the Internal Revenue                 Tax Increase Prevention Act of 2014,                  the EIC. Tax return preparers also must
                                                  Code (Code) relating to tax return                      Public Law 113–295 (128 Stat. 4010,                   currently maintain records of the
                                                  preparer due diligence. The temporary                   4073 (2014)), requiring the IRS to index              checklists and EIC computations, as
                                                  regulations implement recent law                        the penalty for inflation for returns and             well as a record of how and when the
                                                  changes that expand the tax return                      claims for refund filed after December                information used to compute the EIC
                                                  preparer due diligence penalty under                    31, 2014.                                             was obtained by the tax return preparer.


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                                                                        Federal Register / Vol. 81, No. 233 / Monday, December 5, 2016 / Proposed Rules                                                 87503

                                                  The information needed to document                      Proposed Amendments to the                              (3) [The text of the proposed
                                                  eligibility for the CTC/ACTC and the                    Regulations                                           amendment to § 1.6695–2T(c)(3) is the
                                                  AOTC largely duplicates the                               Accordingly, 26 CFR part 1 is                       same as the text of § 1.6695–2T(c)(3)
                                                  information needed to compute the EIC                   proposed to be amended as follows:                    published elsewhere in this issue of the
                                                  and complete other parts of the return                                                                        Federal Register].
                                                  or claim for refund. Even if certain                    PART 1—INCOME TAXES                                   *     *     *     *     *
                                                  preparers are required to maintain the                                                                          (e) Applicability date. The rules of
                                                  checklists and complete Form 8867 for                   ■ Paragraph 1. The authority citation                 this section apply to tax returns and
                                                  the first time, the IRS estimates that the              for part 1 continues to read in part as               claims for refunds prepared on or after
                                                  total time required should be minimal                   follows:                                              the date of publication of the Treasury
                                                  for these tax return preparers. Further,                    Authority: 26 U.S.C. 7805 * * *                   decision adopting these rules as final
                                                  the IRS does not expect that the                                                                              regulations in the Federal Register with
                                                                                                          ■ Par. 2. Section 1.6695–2 is amended
                                                  requirements in these proposed                                                                                respect to tax years beginning after
                                                                                                          by revising the section heading and
                                                  regulations would necessitate the                                                                             December 31, 2015.
                                                                                                          paragraphs (a), (b)(1)(i) introductory
                                                  purchase of additional software or                      text, (b)(1)(ii), (b)(2), (b)(3)(i) and (ii),         John M. Dalrymple,
                                                  equipment in order to meet the                          (b)(4)(i)(B) and (C), (c)(3), and (e) to read         Deputy Commissioner for Services and
                                                  additional information retention                        as follows:                                           Enforcement.
                                                  requirements.                                                                                                 [FR Doc. 2016–28995 Filed 12–2–16; 8:45 am]
                                                                                                          § 1.6695–2 Tax return preparer due
                                                     Based on these facts, the IRS hereby                 diligence requirements for certain credits.           BILLING CODE 4830–01–P
                                                  certifies that the collection of                          (a) [The text of the proposed
                                                  information contained in this notice of                 amendment to § 1.6695–2(a) is the same
                                                  proposed rulemaking will not have a                     as the text of § 1.6695–2T(a) published               ENVIRONMENTAL PROTECTION
                                                  significant economic impact on a                        elsewhere in this issue of the Federal                AGENCY
                                                  substantial number of small entities.                   Register].                                            40 CFR Parts 52
                                                  Accordingly, a Regulatory Flexibility                     (b) * * *
                                                  Analysis is not required.                                 (1) * * *                                           [EPA–R04–OAR–2012–0689; FRL–9955–95–
                                                                                                            (i) [The text of the proposed                       Region 4]
                                                     Pursuant to section 7805(f) of the
                                                  Internal Revenue Code, this notice of                   amendment to § 1.6695–2(b)(1)(i) is the
                                                                                                          same as the text of § 1.6695–2T(b)(1)(i)              Air Plan Disapproval; AL; Prong 4
                                                  proposed rulemaking has been                                                                                  Visibility for the 2008 8-Hour Ozone
                                                  submitted to the Chief Counsel for                      published elsewhere in this issue of the
                                                                                                          Federal Register].                                    Standard
                                                  Advocacy of the Small Business
                                                  Administration for comment on the                       *      *    *      *    *                             AGENCY:  Environmental Protection
                                                  impact on small business.                                 (ii) [The text of the proposed                      Agency (EPA).
                                                                                                          amendment to § 1.6695–2(b)(1)(ii) is the              ACTION: Proposed rule.
                                                  Comments and Requests for Public                        same as the text of § 1.6695–2T(b)(1)(ii)
                                                  Hearing                                                 published elsewhere in this issue of the              SUMMARY:   The Environmental Protection
                                                                                                          Federal Register].                                    Agency (EPA) is proposing to
                                                    Before these proposed regulations are                   (2) [The text of the proposed                       disapprove the visibility transport
                                                  adopted as final regulations,                           amendment to § 1.6695–2(b)(2) is the                  (prong 4) portion of a revision to the
                                                  consideration will be given to any                      same as the text of § 1.6695–2T(b)(2)                 Alabama State Implementation Plan
                                                  written comments (a signed original and                 published elsewhere in this issue of the              (SIP), submitted by the Alabama
                                                  eight (8) copies) or electronic comments                Federal Register].                                    Department of Environmental
                                                  that are timely submitted to the IRS as                   (3) * * *                                           Management (ADEM), addressing the
                                                  prescribed in this preamble under the                     (i) [The text of the proposed                       Clean Air Act (CAA or Act)
                                                  ADDRESSES heading. The IRS and                          amendment to § 1.6695–2(b)(3)(i) is the               infrastructure SIP requirements for the
                                                  Treasury Department request comments                    same as the text of § 1.6695–2T(b)(3)(i)              2008 8-hour ozone National Ambient
                                                  on all aspects of the proposed rules. All               published elsewhere in this issue of the              Air Quality Standards (NAAQS). The
                                                  comments will be available at                           Federal Register].                                    CAA requires that each state adopt and
                                                  www.regulations.gov or upon request. A                    (ii) [The text of the proposed                      submit a SIP for the implementation,
                                                  public hearing will be scheduled if                     amendment to § 1.6695–2(b)(3)(ii) is the              maintenance, and enforcement of each
                                                  requested in writing by any person that                 same as the text of § 1.6695–2T(b)(3)(ii)             NAAQS promulgated by EPA,
                                                  timely submits written comments. If a                   published elsewhere in this issue of the              commonly referred to as an
                                                  public hearing is scheduled, notice of                  Federal Register].                                    ‘‘infrastructure SIP.’’ Specifically, EPA
                                                                                                            (4) * * *                                           is proposing to disapprove the prong 4
                                                  the date, time, and place for the public
                                                                                                            (i) * * *                                           portion of Alabama’s August 20, 2012,
                                                  hearing will be published in the Federal
                                                                                                            (B) [The text of the proposed                       2008 8-hour ozone infrastructure SIP
                                                  Register.
                                                                                                          amendment to § 1.6695–2(b)(4)(i)(B) is                submission. All other applicable
                                                  Drafting Information                                    the same as the text of § 1.6695–                     infrastructure requirements for this SIP
                                                                                                          2T(b)(4)(i)(B) published elsewhere in                 submission have been addressed in
sradovich on DSK3GMQ082PROD with PROPOSALS




                                                     The principal author of this regulation              this issue of the Federal Register].                  separate rulemakings.
                                                  is Rachel L. Gregory, Office of the                       (C) [The text of the proposed                       DATES: Comments must be received on
                                                  Associate Chief Counsel (Procedure &                    amendment to § 1.6695–2T(b)(4)(i)(C) is               or before December 27, 2016.
                                                  Administration).                                        the same as the text of § 1.6695–                     ADDRESSES: Submit your comments,
                                                  List of Subjects in 26 CFR Part 1                       2T(b)(4)(i)(C) published elsewhere in                 identified by Docket ID No EPA–R04–
                                                                                                          this issue of the Federal Register].                  OAR–2012–0689 at http://
                                                    Income taxes, Reporting and                           *      *    *      *    *                             www.regulations.gov. Follow the online
                                                  recordkeeping requirements.                               (c) * * *                                           instructions for submitting comments.


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Document Created: 2016-12-03 00:25:56
Document Modified: 2016-12-03 00:25:56
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionProposed Rules
ActionNotice of proposed rulemaking by cross-reference to temporary regulations.
DatesWritten or electronic comments and requests for a public hearing must be received by March 6, 2017.
ContactConcerning the proposed regulations, Rachel L. Gregory, 202-317-6845; concerning submissions of comments and the hearing, Regina Johnson, 202-317-6901 (not toll-free numbers).
FR Citation81 FR 87502 
RIN Number1545-BN43
CFR AssociatedIncome Taxes and Reporting and Recordkeeping Requirements

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