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consents to the adoption, if its consent
is necessary under the law of the
relevant foreign country for the
adoption to become final.
(g) Guardian Counseling and Consent.
Each person, institution, and authority
(other than the child) whose consent is
necessary for the adoption must be
counseled as necessary and duly
informed of the effects of the consent
(including whether or not an adoption
will terminate the legal relationship
between the child and his or her family
of origin); must freely give consent
expressed or evidenced in writing in the
required legal form without any
inducement by compensation of any
kind; and consent must not have been
subsequently withdrawn. If the consent
of the mother is required, it may be
given only after the birth of the child.
(h) Child Counseling and Consent. As
appropriate in light of the child’s age
and maturity, the child must be
counseled and informed of the effects of
the adoption and the child’s views must
be considered. If the child’s consent is
required, the child must also be
counseled and informed of the effects of
granting consent, and must freely give
consent expressed or evidenced in
writing in the required legal form
without any inducement by
compensation of any kind.
(i) Authorized Entity Duties. A U.S.
authorized entity must:
(1) Ensure that the prospective
adoptive parent(s) agree to the adoption;
(2) Agree, together with a foreign
authorized entity, that the adoption may
proceed;
(3) Take all appropriate measures to
ensure that the transfer of the child
takes place in secure and appropriate
circumstances and, if possible, in the
company of the adoptive parent(s) or the
prospective adoptive parent(s), and
arrange to obtain permission for the
child to leave the United States; and
(4) Arrange to keep a foreign
authorized entity informed about the
adoption process and the measures
taken to complete it, as well as about the
progress of the placement if a
probationary period is required; to
return the home study and the child
background study to the authorities that
forwarded them if the transfer of the
child does not take place; and to be
consulted in the event a new placement
or alternative long-term care for the
child is required.
(j) Contacts. Unless the child is being
adopted by a relative, there may be no
contact between the prospective
adoptive parent(s) and the child’s
birthparent(s) or any other person who
has care of the child prior to the
competent authority’s determination

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that the prospective adoptive parent(s)
are eligible and suited to adopt and the
adoption court’s determinations that the
child is eligible for adoption, that the
requirements in paragraphs (c) and (g) of
this section have been met, and that an
intercountry adoption is in the child’s
best interests, provided that this
prohibition on contacts shall not apply
if the relevant State or public domestic
authority has established conditions
under which such contact may occur
and any such contact occurred in
accordance with such conditions.
(k) Improper financial gain. No one
may derive improper financial or other
gain from an activity related to the
adoption, and only costs and expenses
(including reasonable professional fees
of persons involved in the adoption)
may be charged or paid.
§ 97.4 Issuance of a Hague Adoption
Certificate or a Hague Custody Declaration
(Outgoing Convention Case).

(a) Once the Convention has entered
into force for the United States, the
Secretary shall issue a Hague Adoption
Certificate or a Hague Custody
Declaration if the Secretary, in the
Secretary’s discretion, is satisfied that
the adoption or grant of custody was
made in compliance with the
Convention and the IAA.
(b) If compliance with the Convention
can be certified but it is not possible to
certify compliance with the IAA, the
Secretary personally may authorize
issuance of an appropriately modified
Hague Adoption Certificate or Hague
Custody Declaration, in the interests of
justice or to prevent grave physical
harm to the child.
§ 97.5 Certification of Hague Convention
Compliance in an Incoming Convention
Case Where Final Adoption Occurs in the
United States.

(a) Once the Convention has entered
into force for the United States, any
person may request the Secretary to
certify that a Convention adoption in an
incoming case finalized in the United
States was done in accordance with the
Convention.
(b) Persons seeking such a
certification must submit the following
documentation:
(1) A copy of the certificate issued by
a consular officer pursuant to 22 CFR
42.24(j) certifying that the granting of
custody of the child has occurred in
compliance with the Convention;
(2) An official copy of the adoption
court’s order granting the final adoption;
and
(3) Such additional documentation
and information as the Secretary may
request at the Secretary’s discretion.

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(c) If a person seeking the certification
described in paragraph (a) of this
section fails to submit all the
documentation and information
required pursuant to paragraph (b) of
this section within 120 days of the
Secretary’s request, the Department may
consider the request abandoned.
(d) The Secretary may issue the
certification if the Secretary, in the
Secretary’s discretion, is satisfied that
the adoption was made in compliance
with the Convention. The Secretary may
decline to issue a certification,
including to a party to the adoption, in
the Secretary’s discretion. A
certification will not be issued to a nonparty requestor unless the requestor
demonstrates that the certification is
needed to obtain a legal benefit or for
purposes of a legal proceeding, as
determined by the Secretary in the
Secretary’s discretion.
(e) A State court’s final adoption
decree, when based upon the certificate
issued by a consular officer pursuant to
22 CFR 42.24(j), certifying that the grant
of custody of the child has occurred in
compliance with the Convention, or
upon its determination that the
requirements of Article 17 of the
Convention have been met constitutes
the certification of the adoption under
Article 23 of the Convention.
§ 97.6–97.7

[Reserved]

Dated: October 12, 2006.
Maura Harty,
Assistant Secretary, Bureau of Consular
Affairs, Department of State.
[FR Doc. E6–18507 Filed 11–1–06; 8:45 am]
BILLING CODE 4710–06–P

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 301
[TD 9295]
RIN 1545–BF98

AJCA Modifications to the Section
6011, 6111, and 6112 Regulations
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations.
AGENCY:

SUMMARY: This document contains
temporary and final regulations under
sections 6011, 6111, and 6112 of the
Internal Revenue Code that modify the
rules relating to the disclosure of
reportable transactions and the list
maintenance requirements. These
regulations affect taxpayers

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Federal Register / Vol. 71, No. 212 / Thursday, November 2, 2006 / Rules and Regulations
participating in reportable transactions
under section 6011, material advisors
responsible for disclosing reportable
transactions under section 6111, and
material advisors responsible for
keeping lists under section 6112. These
temporary and final regulations are
being issued concurrently with
proposed regulations under sections
6011, 6111, and 6112 published
elsewhere in the Federal Register.
DATES: Effective Date: These regulations
are effective November 1, 2006.
FOR FURTHER INFORMATION CONTACT: Tara
P. Volungis or Charles Wien, 202–622–
3070 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document amends 26 CFR parts
1 and 301 by modifying the rules
relating to the disclosure of reportable
transactions under sections 6011 and
6111 and the list maintenance rules
under section 6112. On February 28,
2003, the IRS issued final regulations
under sections 6011, 6111, and 6112
(TD 9046) (the February 2003
regulations). The February 2003
regulations were published in the
Federal Register (68 FR 10161) on
March 4, 2003. On December 29, 2003,
the IRS issued final regulations under
section 6011 and 6112 (TD 9108) (the
December 2003 regulations). The
December 2003 regulations were
published in the Federal Register (68
FR 75128) on December 30, 2003.

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Explanation of Provisions

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Drafting Information
The principal authors of these
regulations are Tara P. Volungis and
Charles Wien, Office of the Associate
Chief Counsel (Passthroughs and
Special Industries). However, other
personnel from the IRS and Treasury
Department participated in their
development.
List of Subjects
26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Amendments to the Regulations
Accordingly, 26 CFR parts 1 and 301
are amended as follows:

■

PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 is amended by adding an entry
in numerical order to read, in part, as
follows:

■

Authority: 26 U.S.C. 7805 * * *
Section 1.6011–4T also issued under 26
U.S.C. 6011 * * *
■ Par. 2. Section 1.6011–4 is amended
by:
■ 1. Revising paragraphs (f)(1) and (f)(3).
■ 2. Redesignating the text of paragraph
(h) as (h)(1) and adding a heading.
■ 3. Adding paragraph (h)(2).
The revisions and additions read as
follows:

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§ 1.6011–4 Requirement of statement
disclosing participation in certain
transactions by taxpayers.

*

It has been determined that these
regulations are not a significant
regulatory action as defined in
Executive Order 12866. Therefore, a
regulatory assessment is not required. It
also has been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these regulations. For applicability of
the Regulatory Flexibility Act, please
refer to the cross-reference notice of
proposed rulemaking published
elsewhere in this issue of the Federal
Register. Pursuant to section 7805(f) of
the Internal Revenue Code, this
regulation will be submitted to the Chief
Counsel for Advocacy of the Small
Business Administration for comment
on its impact on small business.

26 CFR Part 301

These regulations relate to the
provisions for obtaining a private letter
ruling and the tolling of the time for
providing disclosure under § 1.6011–4
and section 6111 and for maintaining a
list under section 6112 during the time
the request for a ruling is pending.
Because the IRS and Treasury
Department believe that the removal of
the tolling provision will promote
effective tax administration, these
regulations eliminate the tolling of the
time for providing disclosure and for
maintaining the list when a taxpayer or
a potential material advisor requests a
private letter ruling. Proposed
regulations removing the tolling
provision are being issued concurrently
with these temporary regulations.
Taxpayers and potential material
advisors may still request a ruling on a
transaction under the regular
procedures for requesting a ruling,
provided the ruling request is not
factual or hypothetical, but the time for
providing disclosure or for maintaining
a list will not be tolled. The removal of
the tolling provision is effective for all

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ruling requests received on or after
November 1, 2006.

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*
*
*
*
(f) * * * (1) [Reserved]. For further
guidance, see § 1.6011–4T(f)(1).
(2) * * *
(3) [Reserved]. For further guidance,
see § 1.6011–4T(f)(1).
*
*
*
*
*
(h) Effective date—(1) In general.
* * *
(2) [Reserved]. For further guidance,
see § 1.6011–4T(h)(2).
■ Par. 3. Section 1.6011–4T is added to
read as follows:

§ 1.6011–4T Requirement of statement
disclosing participation in certain
transactions by taxpayers (temporary).

(a) through (e) [Reserved]. For further
guidance, see § 1.6011–4(a) through (e).
(f) Rulings and protective
disclosures—(1) Rulings. If a taxpayer
requests a ruling on the merits of a
specific transaction on or before the date
that disclosure would otherwise be
required under this section, and
receives a favorable ruling as to the
transaction, the disclosure rules under
this section will be deemed to have been
satisfied by that taxpayer with regard to
that transaction, so long as the request
fully discloses all relevant facts relating
to the transaction which would
otherwise be required to be disclosed
under this section. If a taxpayer requests
a ruling as to whether a specific
transaction is a reportable transaction
on or before the date that disclosure
would otherwise be required under this
section, the Commissioner in his
discretion may determine that the
submission satisfies the disclosure rules
under this section for the taxpayer
requesting the ruling for that transaction
if the request fully discloses all relevant
facts relating to the transaction which
would otherwise be required to be
disclosed under this section. The
potential obligation of the taxpayer to
disclose the transaction under this
section will not be suspended during
the period that the ruling request is
pending.
(f)(2) through (g) [Reserved]. For
further guidance, see § 1.6011–4(f)(2)
through (g).
(h) Effective date—(1) [Reserved]. For
further guidance, see § 1.6011–4(h)(1).
(2) Tolling provision. Paragraph (f)(1)
of this section applies to ruling requests
received on or after November 1, 2006.
The applicability of this section expires
on or before November 2, 2009.

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PART 301—PROCEDURE AND
ADMINISTRATION

ENVIRONMENTAL PROTECTION
AGENCY

Par. 4. The authority citation for part
301 is amended by adding an entry in
numerical order to read, in part, as
follows:

40 CFR Part 52

■

Authority: 26 U.S.C. 7805 * * *
Section 301.6111–3T also issued under 26
U.S.C. 6111 * * *

Par. 5. Section 301.6111–3T is added
to read as follows:
■

§ 301.6111–3T Disclosure of reportable
transactions (temporary).

(a) through (g) [Reserved].
(h) Rulings. If a potential material
advisor requests a ruling as to whether
a specific transaction is a reportable
transaction on or before the date that
disclosure would otherwise be required
under this section, the Commissioner in
his discretion may determine that the
submission satisfies the disclosure rules
under this section for that transaction if
the request fully discloses all relevant
facts relating to the transaction which
would otherwise be required to be
disclosed under this section. The
potential obligation of the person to
disclose the transaction under this
section (or to maintain or furnish the list
under § 301.6112–1) will not be
suspended during the period that the
ruling request is pending.
(i) Effective date—(1) [Reserved].
(2) Tolling provision. Paragraph (h) of
this section applies to ruling requests
received on or after November 1, 2006.
The applicability of this section expires
on or before November 2, 2009.
■ Par. 6. Section 301.6112–1 is
amended by revising paragraph (i) to
read as follows:

§ 301.6112–1 Requirement to prepare,
maintain, and furnish lists with respect to
potentially abusive tax shelters.

*
*
*
*
(i) [Reserved]. For further guidance,
see § 301.6111–3T(h).
*
*
*
*
*

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*

Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
Approved: October 25, 2006.
Eric Solomon,
Acting Deputy Assistant Secretary of the
Treasury (Tax Policy).
[FR Doc. E6–18317 Filed 11–1–06; 8:45 am]
BILLING CODE 4830–01–P

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[R08–WY–2006–0001; FRL–8236–2]

Approval and Promulgation of Air
Quality Implementation Plans; Revised
Format for Materials Being
Incorporated by Reference for
Wyoming
Environmental Protection
Agency (EPA).
ACTION: Final rule; notice of
administrative change.
AGENCY:

SUMMARY: EPA is revising the format of
40 CFR part 52 for materials submitted
by the State of Wyoming that are
incorporated by reference (IBR) into its
State Implementation Plan (SIP). The
regulations affected by this format
change have all been previously
submitted by Wyoming and approved
by EPA.
DATES: Effective Date: This action is
effective November 2, 2006.
ADDRESSES: SIP materials which are
incorporated by reference into 40 CFR
part 52 are available for inspection at
the following locations: Air and
Radiation Program, Environmental
Protection Agency (EPA), Region 8, 999
18th Street, Suite 300, Denver, Colorado
80202–2466; the Air and Radiation
Docket and Information Center, EPA
Headquarters Library, Infoterra Room
(Room Number 3334), EPA West
Building, 1301 Constitution Ave., NW.,
Washington, DC 20460, and the
National Archives and Records
Administration. If you wish to view
Wyoming’s SIP material being
incorporated by reference in: (1) The
EPA Region 8 Office, please contact the
individual listed in the FOR FURTHER
INFORMATION CONTACT section; or (2) in
the EPA Headquarters Library, please
call the Office of Air and Radiation
(OAR) Docket/Telephone number, (202)
566–1742. For information on the
availability of this material at NARA,
call 202–741–6030, or go to: http://
www.archives.gov/federal-register/cfr/
ibr-locations.html.
FOR FURTHER INFORMATION CONTACT:
Laurie Ostrand, EPA, Region 8, (303)
312–6437, ostrand.laurie@epa.gov.
SUPPLEMENTARY INFORMATION:
Throughout this document, wherever
‘‘we’’ or ‘‘our’’ is used it means the EPA.

Table of Contents
I. Change of IBR Format
A. Description of a SIP
B. How EPA Enforces the SIP
C. How the State and EPA Update the SIP
D. How EPA Compiles the SIP

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E. How EPA Organizes the SIP Compilation
F. Where You Can Find a Copy of the SIP
Compilation
G. The Format of the New Identification of
Plan Section
H. When a SIP Revision Becomes Federally
Enforceable
I. The Historical Record of SIP Revision
Approvals
II. What EPA Is Doing in This Action
III. Good Cause Exemption
IV. Statutory and Executive Order Review

I. Change of IBR Format
This format revision will affect the
‘‘Identification of plan’’ section of 40
CFR part 52, as well as the format of the
SIP materials that will be available for
public inspection at the National
Archives and Records Administration
(NARA); the Air and Radiation Docket
and Information Center located at EPA
Headquarters in Washington, DC; and
the EPA Region 8 Office.
A. Description of a SIP
Each state has a SIP containing the
control measures and strategies used to
attain and maintain the national
ambient air quality standards (NAAQS)
and achieve certain other Clean Air Act
(Act) requirements (e.g., visibility
requirements, prevention of significant
deterioration). The SIP is extensive,
containing such elements as air
pollution control regulations, emission
inventories, monitoring network
descriptions, attainment
demonstrations, and enforcement
mechanisms.
B. How EPA Enforces the SIP
Each SIP revision submitted by
Wyoming must be adopted at the state
level after undergoing reasonable notice
and public hearing. SIPs submitted to
EPA to attain or maintain the NAAQS
must include enforceable emission
limitations and other control measures,
schedules and timetables for
compliance.
EPA evaluates submitted SIPs to
determine if they meet the Act’s
requirements. If a SIP meets the Act’s
requirements, EPA will approve the SIP.
EPA’s notice of approval is published in
the Federal Register and the approval is
then codified in the Code of Federal
Regulations (CFR) at 40 CFR part 52.
Once EPA approves a SIP, it is
enforceable by EPA and citizens in
Federal district court.
EPA does not reproduce in 40 CFR
part 52 the full text of the Wyoming
regulations that we have approved;
instead, we incorporate them by
reference (‘‘IBR’’). EPA approves a given
state regulation with a specific effective
date and then refer the public to the
location(s) of the full text version of the

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