Correction to TD 9436

Federal Register / Vol. 74, No. 18 / Thursday, January 29, 2009 / Rules and Regulations
DEPARTMENT OF ENERGY
Federal Energy Regulatory
Commission
18 CFR Part 284
[Docket No. RM08–2–000; Order No. 720]

Pipeline Posting Requirements Under
Section 23 of the Natural Gas Act
January 15, 2008.

Federal Energy Regulatory
Commission.
ACTION: Final Rule: Order Granting
Extension of Time.
AGENCY:

SUMMARY: On November 20, 2008, the
Federal Energy Regulatory Commission
issued a Final Rule in Order No. 720
which amended part 284 of its
regulations to require, in relevant part,
major non-interstate natural gas
pipelines to post, on a daily basis,
certain information regarding scheduled
volumes in natural gas to be
transported. The date for major noninterstate pipelines to comply with the
requirements of Order No. 720 is being
extended at the request of the American
Gas Association.
DATES: Compliance date: The date for
major non-interstate pipelines to
comply with Order No. 720, published
in the Federal Register on December 2,
2008 (73 FR 73494) is extended to 150
days following the issuance of a
Commission order on rehearing of Order
No. 720.
FOR FURTHER INFORMATION CONTACT:
Christopher Ellsworth (Technical),
Office of Enforcement, Federal Energy
Regulatory Commission, 888 First
Street, NE., Washington, DC 20426,
(202) 502–8228.
Gabriel Sterling (Legal), Office of
Enforcement, Federal Energy
Regulatory Commission, 888 First
Street, NE., Washington, DC 20426,
(202) 502–8891.
SUPPLEMENTARY INFORMATION:

Before Commissioners: Joseph T. Kelliher,
Chairman; Suedeen G. Kelly, Marc Spitzer,
Philip D. Moeller, and Jon Wellinghoff.
In the matter of: Docket No. RM08–2–000,
Pipeline Posting Requirements under Section
23 of the Natural Gas Act.
Order Granting Extension of Time

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Issued January 15, 2009

1. On November 20, 2008, the Federal
Energy Regulatory Commission
(Commission) issued a Final Rule in
Order No. 720,1 which amended Part
1 Pipeline Posting Requirements under Section 23
of the Natural Gas Act, Order No. 720, FERC Stats.
& Regs. ¶ 31,283 (2008).

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284 of its regulations to require, in
relevant part, major non-interstate
natural gas pipelines to post, on a daily
basis, certain information regarding
scheduled volumes of natural gas to be
transported. Major non-interstate
pipelines were required to comply with
Order No. 720 within 150 days
following publication of the order in the
Federal Register.2
2. On December 11, 2008, the
American Gas Association (AGA) filed a
Motion for an Extension of Time to
Comply with Order No. 720. AGA
further requested expedited treatment of
its motion. Answers in support of the
motion were subsequently filed by the
Texas Pipeline Association (TPA),
Pacific Gas and Electric Company
(PG&E), and Shell Offshore Inc. (Shell).
These parties seek an extension of time
for major non-interstate pipelines to
comply with the requirements of Order
No. 720.
3. The Commission grants an
extension of time as requested in the
motion and supported in the answers. In
particular, we find the answers
submitted by commenters to be
persuasive. The commenters argue that
some major non-interstate pipelines will
need additional time in which to
determine which receipt and delivery
points are subject to the posting
requirements, obtain corporate approval
for expenditures needed for compliance,
and develop Internet posting systems.
Additionally, we agree that some
compliance activities may be premature
prior to the issuance of an order on
rehearing of Order No. 720.
4. Therefore, we grant an extension of
time for major non-interstate pipelines
to comply with the requirements of
Order No. 720 until 150 days following
the issuance of an order addressing the
pending requests for rehearing. We do
not modify the deadline by which
interstate pipelines must comply with
the requirements of Order No. 720.
Interstate pipelines must begin posting
relevant information regarding no-notice
service within 60 days following the
publication of Order No. 720 in the
Federal Register.
The Commission orders:
Major non-interstate pipelines must
comply with the requirements of Order
No. 720 within 150 days following the
issuance of an order on rehearing in this
proceeding.
By the Commission.
Kimberly D. Bose,
Secretary.
[FR Doc. E9–1468 Filed 1–28–09; 8:45 am]

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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 20, 25, 26, 31, 40, 41,
44, 53, 54, 55, 56, 156, 157, and 301
[TD 9436]
RIN 1545–BG83

Tax Return Preparer Penalties Under
Sections 6694 and 6695; Correction
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains
corrections to final regulations (TD
9436) that were published in the
Federal Register on Monday, December
22, 2008 (73 FR 78430) implementing
amendments to the tax return preparer
penalties under sections 6694 and 6695
of the Internal Revenue Code and
related provisions under sections 6060,
6107, 6109, 6696, and 7701(a)(36)
reflecting amendments to the Code
made by section 8246 of the Small
Business and Work Opportunity Tax
Act of 2007 and section 506 of the Tax
Extenders and Alternative Minimum
Tax Relief Act of 2008. The final
regulations affect tax return preparers
and provide guidance regarding the
amended provisions.
DATES: This correction is effective
January 29, 2009, and is applicable on
December 22, 2008.
FOR FURTHER INFORMATION CONTACT:
Michael E. Hara, (202) 622–4910, and
Matthew S. Cooper, (202) 622–4940 (not
toll-free numbers).
SUPPLEMENTARY INFORMATION:

Background
The final regulations that are the
subject of this document are under
sections 6060, 6107, 6109, 6694, 6695,
6696, and 7701 of the Internal Revenue
Code.
Need for Correction
As published, final regulations (TD
9436) contains errors that may prove to
be misleading and are in need of
clarification.
List of Subjects
26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
26 CFR Part 20
Generation-skipping transfer taxes,
Reporting and recordkeeping
requirements.

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26 CFR Part 25

PART 1—INCOME TAXES

Gift taxes, Reporting and
recordkeeping requirements.

■

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

26 CFR Part 26

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

Generation-skipping transfer taxes,
Reporting and recordkeeping
requirements.

Par. 2. Section 1.6107–1 is amended
by revising paragraphs (d) (1) and (2) to
read as follows:

■

26 CFR Part 31
Employment taxes, Income taxes,
Penalties, Pensions, Railroad retirement,
Reporting and recordkeeping
requirements, Social security,
Unemployment compensation.
26 CFR Part 40
Excise taxes, Reporting and
recordkeeping requirements.
26 CFR Part 41
Excise taxes, Motor vehicles,
Reporting and recordkeeping
requirements.
26 CFR Part 44
Excise taxes, Gambling, Reporting and
recordkeeping requirements.
26 CFR Part 53
Excise taxes, Foundations,
Investments, Lobbying, Reporting and
recordkeeping requirements.
26 CFR Part 54

*

*
*
*
*
(d) * * *
(1) For the civil penalty for failure to
furnish a copy of the return or claim for
refund to the taxpayers (or nontaxable
entity) as required under paragraph (a)
of this section, see section 6695(a) and
§ 1.6695–1(a).
(2) For the civil penalty for failure to
retain a copy of the return or claim for
refund, or to retain a record as required
under paragraph (b) of this section, see
section 6695(d) and § 1.6695–1(d).
*
*
*
*
*
■ Par. 3. Section 1.6694–1 is amended
as follows:
■ 1. The first sentence of paragraph
(b)(2) is revised.
■ 2. The second sentence of paragraph
(f)(4) Example 1. is revised.
■ 3. The eighth sentence of paragraph
(f)(4) Example 2. is revised.

Excise taxes, Pensions, Reporting and
recordkeeping requirements.

§ 1.6694–1 Section 6694 penalties
applicable to tax return preparers.

26 CFR Part 55

*

Excise taxes, Investments, Reporting
and recordkeeping requirements.
26 CFR Part 56
Excise taxes, Lobbying, Nonprofit
organizations, Reporting and
recordkeeping requirements.
26 CFR Part 156
Excise taxes, Reporting and
recordkeeping requirements.
26 CFR Part 157
Excise taxes, Reporting and
recordkeeping requirements.
26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
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§ 1.6107–1 Tax return preparer must
furnish copy of return or claim for refund
to taxpayer and must retain a copy or
record.

Correction of Publication
Accordingly, 26 CFR parts 1, 20, 25,
26, 31, 40, 41, 44, 53, 54, 55, 56, 156,
157, and 301 are corrected by making
the following correcting amendments:

■

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*
*
*
*
(b) * * *
(2) * * * If there is a signing tax
return preparer within the meaning of
§ 301.7701–15(b)(1) of this chapter
within a firm, the signing tax return
preparer generally will be considered
the person who is primarily responsible
for all of the positions on the return or
claim for refund giving rise to an
understatement unless, based upon
credible information from any source, it
is concluded that the signing tax return
preparer is not primarily responsible for
the position(s) on the return or claim for
refund giving rise to an understatement.
* * *
*
*
*
*
*
(f) * * *
(4) * * *
Example 1. * * * Of this amount, $20,000
relates to research and consultation
regarding a transaction that is later reported
on a return, and $1,000 is for the activities
relating to the preparation of the return.
* * *

Example 2. * * * Because K’s
signature as the signing tax return
preparer is on the return, the IRS

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advises K that K may be subject to the
section 6694(a) penalty. * * *
*
*
*
*
*
Par. 4. Section 1.6694–2 is amended
by revising the last sentence of each
paragraph (d)(1), (d)(2), and (d)(3)(ii) to
read as follows:

■

§ 1.6694–2 Penalty for understatement due
to an unreasonable position.

*

*
*
*
*
(d) * * *
(1) * * * For an exception to the
section 6694(a) penalty for reasonable
cause and good faith, see paragraph (e)
of this section.
(2) * * * For purposes of determining
whether the tax return preparer has a
reasonable basis for a position, a tax
return preparer may rely in good faith
without verification upon information
furnished by the taxpayer and
information and advice furnished by
another advisor, another tax return
preparer, or other party (including
another advisor or tax return preparer at
the tax return preparer’s firm), as
provided in §§ 1.6694–1(e) and 1.6694–
2(e)(5).
(3) * * *
(ii) * * * In addition, disclosure of a
position is adequate in the case of a
nonsigning tax return preparer if, with
respect to that position, the tax return
preparer complies with the provisions
of paragraph (d)(3)(ii)(A) or (B) of this
section, whichever is applicable.
*
*
*
*
*
Par. 5. Section 1.6694–3 is amended
by revising the first two sentences of
paragraph (c)(2) to read as follows:

■

§ 1.6694–3 Penalty for understatement due
to willful, reckless, or intentional conduct.

*

*
*
*
*
(c) * * *
(2) A tax return preparer is not
considered to have recklessly or
intentionally disregarded a rule or
regulation if the position contrary to the
rule or regulation has a reasonable basis
as defined in § 1.6694–2(d)(2) and is
adequately disclosed in accordance with
§§ 1.6694–2(d)(3)(i)(A) or (C) or 1.6694–
2(d)(3)(ii). In the case of a position
contrary to a regulation, the position
must represent a good faith challenge to
the validity of the regulation and, when
disclosed in accordance with §§ 1.6694–
2(d)(3)(i)(A) or (C) or 1.6694–2(d)(3)(ii),
the tax return preparer must identify the
regulation being challenged. * * *
*
*
*
*
*
Par. 6. Section 1.6695–1 is amended
by revising paragraph (a)(2)(ii) to read as
follows:

■

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§ 1.6695–1 Other assessable penalties
with respect to the preparation of tax
returns for other persons.

§ 25.6694–1 Section 6694 penalties
applicable to tax return preparer.

(a) * * *
(2) * * *
(ii) In order faithfully to carry out
their official duties, have so arranged
their affairs that they have less than full
knowledge of the property that they
hold or of the debts for which they are
responsible, if information is deleted
from the copy in order to preserve or
maintain this arrangement.
*
*
*
*
*

§ 1.6696–1 Claims for credit or refund by
tax return preparers or appraisers.

*

*
*
*
*
(g) Time for filing claim. (1)(i) Except
as provided in section 6694(c)(1) and
§ 1.6694–4(a)(4)(ii) and (5), and in
section 6694(d) and § 1.6694–1(d):
*
*
*
*
*
PART 20—ESTATE TAX; ESTATES OF
DECEDENTS DYING AFTER AUGUST
16, 1954
Par. 8. The authority citation for part
20 is amended by revising an entry for
Section 20.6109–1 and removing an
entry for Section 20.6695–2 in
numerical order to read as follows:

■

Authority: 26 U.S.C. 7805 * * *
Section 20.6109–1 also issued under 26
U.S.C. 6109(a). * * *

Par. 9. Section 20.6694–1 is amended
by revising paragraph (a) to read as
follows:

■

§ 20.6694–1 Section 6694 penalties
applicable to tax return preparer.

(a) In general. For general definitions
regarding section 6694 penalties
applicable to preparers of estate tax
returns or claims for refund, see
§ 1.6694–1 of this chapter.
*
*
*
*
*

Par. 10. The authority citation for part
25 is amended by revising an entry for
§ 25.6109–1 and removing an entry for
§ 25.6695–2 in numerical order to read
as follows:

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Par. 11. Section 25.6694–1 is
amended by revising paragraph (a) to
read as follows:

■

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Par. 12. The authority citation for part
26 is amended by revising an entry for
§ 26.6109–1 and removing an entry for
§ 26.6695–2 in numerical order to read
as follows:

Authority: 26 U.S.C. 7805 * * *
Section 26.6109–1 also issued under 26
U.S.C. 6109(a). * * *

§ 31.6694–3 Penalty for understatement
due to willful, reckless, or intentional
conduct.

(a) In general. A person who is a tax
return preparer of any return or claim
for refund of employment tax under
chapters 21 through 25 of subtitle C of
the Internal Revenue Code (Code) shall
be subject to penalties under section
6694(b) of the Code in the manner stated
in § 1.6694–3 of this chapter.
*
*
*
*
*
PART 40—EXCISE TAX PROCEDURAL
REGULATIONS
Par. 17. The authority citation for part
40 is amended by revising an entry for
§ 40.6109–1 and removing an entry for
§ 40.6695–2 in numerical order to read
as follows:

■

Authority: 26 U.S.C. 7805 * * *
Section 40.6109–1 also issued under 26
U.S.C. 6109(a). * * *

Par. 18. Section 40.6060–1 is
amended by revising paragraph (a) to
read as follows:

■

Par. 13. Section 26.6694–1 is
amended by revising paragraph (a) to
read as follows:

■

§ 26.6694–1 Section 6694 penalties
applicable to tax return preparer.

§ 40.6060–1 Reporting requirements for
tax return preparers.

(a) In general. For general definitions
regarding section 6694 penalties
applicable to preparers of generationskipping transfer tax returns or claims
for refund, see § 1.6694–1 of this
chapter.
*
*
*
*
*
PART 31—EMPLOYMENT TAXES AND
COLLECTION OF INCOME TAX AT THE
SOURCE
Par. 14. The authority citation for part
31 is amended by removing an entry for
§ 31.6695–2 in numerical order to read
as follows:

■

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

Par. 15. Section 31.6694–1 is
amended by revising paragraph (a) to
read as follows:

■

§ 31.6694–1 Section 6694 penalties
applicable to tax return preparer.

PART 25—GIFT TAX; GIFTS MADE
AFTER DECEMBER 31, 1954

Authority: 26 U.S.C. 7805 * * *
Section 25.6109–1 also issued under 26
U.S.C. 6109(a). * * *

PART 26—GENERATION-SKIPPING
TRANSFER TAX REGULATIONS
UNDER THE TAX REFORM ACT OF
1986
■

Par. 7. Section 1.6696–1 is amended
by revising the introductory text of
paragraph (g)(1)(i) to read as follows:

■

■

(a) In general. For general definitions
regarding section 6694 penalties
applicable to preparers of gift tax
returns or claims for refund, see
§ 1.6694–1 of this chapter.
*
*
*
*
*

5105

(a) In general. For general definitions
regarding section 6694 penalties
applicable to preparers of employment
tax returns or claims for refund of
employment tax under chapters 21
through 25 of subtitle C of the Internal
Revenue Code, see § 1.6694–1 of this
chapter.
*
*
*
*
*
Par. 16. Section 31.6694–3 is
amended by revising paragraph (a) to
read as follows:

■

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(a) In general. A person that employs
one or more tax return preparers to
prepare a return or claim for refund of
any tax to which this part 40 applies
other than for the person, at any time
during a return period, shall satisfy the
recordkeeping and inspection
requirements in the manner stated in
§ 1.6060–1 of this chapter.
*
*
*
*
*
■ Par. 19. Section 40.6107–1 is
amended by revising paragraph (a) to
read as follows:
§ 40.6107–1 Tax return preparer must
furnish copy of return to taxpayer and must
retain a copy or record.

(a) In general. A person who is a
signing tax return preparer of any return
or claim for refund of any tax to which
this part 40 applies shall furnish a
completed copy of the return or claim
for refund to the taxpayer and retain a
completed copy or record in the manner
stated in § 1.6107–1 of this chapter.
*
*
*
*
*
■ Par. 20. Section 40.6109–1 is
amended by revising paragraph (a) to
read as follows:
§ 40.6109–1 Tax return preparers
furnishing identifying numbers for returns
or claims for refund.

(a) In general. Each return or claim for
refund of any tax to which this part 40
applies prepared by one or more signing
tax return preparers must include the
identifying number of the preparer
required by § 1.6695–1(b) of this chapter

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to sign the return or claim for refund in
the manner stated in § 1.6109–2 of this
chapter.
*
*
*
*
*
■ Par. 21. Section 40.6694–1 is
amended by revising paragraph (a) to
read as follows:
§ 40.6694–1 Section 6694 penalties
applicable to tax return preparer.

(a) In general. For general definitions
regarding section 6694 penalties
applicable to preparers of returns or
claims for refund of any tax to which
this part 40 applies, see § 1.6694–1 of
this chapter.
*
*
*
*
*
■ Par. 22. Section 40.6694–2 is
amended by revising paragraph (a) to
read as follows:
§ 40.6694–2 Penalties for understatement
due to an unreasonable position.

(a) In general. A person who is a tax
return preparer of any return or claim
for refund of any tax to which this part
40 applies shall be subject to penalties
under section 6694(a) in the manner
stated in § 1.6694–2 of this chapter.
*
*
*
*
*
■ Par. 23. Section 40.6694–3 is
amended by revising paragraph (a) to
read as follows:
§ 40.6694–3 Penalties for understatement
due to willful, reckless, or intentional
conduct.

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(a) In general. A person who is a tax
return preparer of any return or claim
for refund of any tax to which this part
40 applies shall be subject to penalties
under section 6694(b) in the manner
stated in § 1.6694–3 of this chapter.
*
*
*
*
*
■ Par. 24. Section 40.6694–4 is
amended by revising paragraph (a) to
read as follows:

§ 40.6695–1 Other assessable penalties
with respect to the preparation of tax
returns for other persons.

(a) In general. A person who is a tax
return preparer of any return or claim
for refund of any tax to which this part
40 applies shall be subject to penalties
for failure to furnish a copy to the
taxpayer under section 6695(a) of the
Internal Revenue Code (Code), failure to
sign the return under section 6695(b) of
the Code, failure to furnish an
identification number under section
6695(c) of the Code, failure to retain a
copy or list under section 6695(d) of the
Code, failure to file a correct
information return under section
6695(e) of the Code, and negotiation of
a check under section 6695(f) of the
Code, in the manner stated in § 6695–1
of this chapter.
*
*
*
*
*
■ Par. 26. Section 40.6696–1 is
amended by revising paragraph (a) to
read as follows:
§ 40.6696–1 Claims for credit or refund by
tax return preparers.

(a) In general. The rules under
§ 1.6696–1 of this chapter will apply for
claims for credit or refund by a tax
return preparer who prepared a return
or claim for refund of any tax to which
this part 40 applies.
*
*
*
*
*
PART 41—EXCISE TAX ON USE OF
CERTAIN HIGHWAY MOTOR
VEHICLES
Par. 27. The authority citation for part
41 is amended by removing an entry for
§ 41.6695–2 in numerical order to read
as follows:

■

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

Par. 28. Section 41.6695–1 is
amended by revising paragraph (a) to
read as follows:

■

§ 40.6694–4 Extension of period of
collection when tax return preparer pays 15
percent of a penalty for understatement of
taxpayer’s liability and certain other
procedural matters.

§ 41.6695–1 Other assessable penalties
with respect to the preparation of tax
returns for other persons.

(a) In general. For rules relating to the
extension of period of collection when
a tax return preparer who prepared a
return or claim for refund of any tax to
which this part 40 applies pays 15
percent of a penalty for understatement
of taxpayer’s liability and procedural
matters relating to the investigation,
assessment and collection of the
penalties under section 6694(a) and (b),
the rules under § 1.6694–4 of this
chapter will apply.
*
*
*
*
*
■ Par. 25. Section 40.6695–1 is
amended by revising paragraph (a) to
read as follows:

(a) In general. A person who is a tax
return preparer of any return or claim
for refund of excise tax under section
4481 of the Internal Revenue Code
(Code) shall be subject to penalties for
failure to furnish a copy to the taxpayer
under section 6695(a) of the Code,
failure to sign a return under section
6695(b) of the Code, failure to furnish an
identification number under section
6695(c) of the Code, failure to retain a
copy or list under section 6695(d) of the
Code, failure to file a correct
information return under section
6695(e) of the Code, and negotiation of
a check under section 6695(f) of the

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Code, in the manner stated in § 6695–1
of this chapter.
*
*
*
*
*
PART 44—TAXES ON WAGERING;
EFFECTIVE JANUARY 1, 1955
Par. 29. The authority citation for part
44 is amended by revising an entry for
§ 44.6109–1 and removing an entry for
§ 44.6695–2 in numerical order to read
as follows:

■

Authority: 26 U.S.C. 7805 * * *
Section 44.6109–1 also issued under 26
U.S.C. 6109(a). * * *

Par. 30. Section 44.6695–1 is
amended by revising paragraph (a) to
read as follows:

■

§ 44.6695–1 Other assessable penalties
with respect to the preparation of tax
returns for other persons.

(a) In general. A person who is a tax
return preparer of any return or claim
for refund of tax on wagers under
sections 4401 or 4411 of the Internal
Revenue Code (Code) shall be subject to
penalties for failure to furnish a copy to
the taxpayer under section 6695(a) of
the Code, failure to sign the return
under section 6695(b) of the Code,
failure to furnish an identification
number under section 6695(c) of the
Code, failure to retain a copy or list
under section 6695(d) of the Code,
failure to file a correct information
return under section 6695(e) of the
Code, and negotiation of a check under
section 6695(f) of the Code, in the
manner stated in § 6695–1 of this
chapter.
*
*
*
*
*
PART 53—FOUNDATION AND SIMILAR
EXCISE TAXES
Par. 31. The authority citation for part
53 is amended by revising an entry for
§ 53.6109–1 and removing an entry for
§ 53.6695–2 in numerical order to read
as follows:

■

Authority: 26 U.S.C. 7805 * * *
Section 53.6109–1 also issued under 26
U.S.C. 6109(a). * * *

PART 54—PENSION EXCISE TAXES
Par. 32. The authority citation for part
54 is amended by revising an entry for
§ 54.6109–1 and removing an entry for
§ 54.6695–2 in numerical order to read
as follows:

■

Authority: 26 U.S.C. 7805 * * *
Section 54.6109–1 also issued under 26
U.S.C. 6109(a). * * *

Par. 33. In FR Doc. E8–29750
appearing on page 78430 in the Federal
Register of Monday, December 22, 2008,
the following correction is made:

■

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Federal Register / Vol. 74, No. 18 / Thursday, January 29, 2009 / Rules and Regulations
§ 54.6694–3

[Corrected]

§ 301.7701–15

PART 55—EXCISE TAX ON REAL
ESTATE INVESTMENT TRUSTS AND
REGULATED INVESTMENT
COMPANIES
■

Par. 34. The authority citation for part
55 is amended by revising an entry for
§ 55.6109–1 and removing an entry for
§ 55.6695–2 in numerical order to read
as follows:

LaNita Van Dyke,
Chief, Publications and Regulations Branch
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E9–1095 Filed 1–28–09; 8:45 am]

Authority: 26 U.S.C. 7805 * * *
Section 55.6109–1 also issued under 26
U.S.C. 6109(a). * * *

BILLING CODE 4830–01–P

PART 56—PUBLIC CHARITY EXCISE
TAXES
Par. 35. The authority citation for part
56 is amended by revising an entry for
§ 56.6109–1 and removing an entry for
§ 56.6695–2 in numerical order to read
as follows:

■

Authority: 26 U.S.C. 7805 * * *
Section 56.6109–1 also issued under 26
U.S.C. 6109(a). * * *

Authority: 26 U.S.C. 7805 * * *
Section 156.6109–1 also issued under 26
U.S.C. 6109(a). * * *

PART 157—EXCISE TAX ON
STRUCTURED SETTLEMENT
FACTORING TRANSACTIONS
Par. 37. The authority citation for part
157 is amended by revising an entry for
§ 157.6109–1 and removing an entry for
§ 157.6695–2 in numerical order to read
as follows:

■

Authority: 26 U.S.C. 7805 * * *
Section 157.6109–1 also issued under 26
U.S.C. 6109(a). * * *

PART 301—PROCEDURE AND
ADMINISTRATION
Par. 38. The authority citation for part
301 continues to read in part as follows:
Par. 39. Section 301.7701–15 is
amended by revising paragraph
(f)(1)(xi)(B) to read as follows:

■

VerDate Nov<24>2008

15:24 Jan 28, 2009

Jkt 217001

Forest Service
36 CFR Parts 223 and 261
RIN 0596–AB81

Sale and Disposal of National Forest
System Timber; Special Forest
Products and Forest Botanical
Products
Forest Service, USDA.
Final rule; notice of delay of
effective date and comment period.

Par. 36. The authority citation for part
156 is amended by revising an entry for
§ 156.6109–1 and removing an entry for
§ 156.6695–2 in numerical order to read
as follows:

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

DEPARTMENT OF AGRICULTURE

ACTION:

■

■

*

AGENCY:

PART 156—EXCISE TAX ON
GREENMAIL

rmajette on PRODPC74 with RULES

Tax return preparer.

*
*
*
*
(f) * * *
(1) * * *
(xi) * * *
(B) A waiver of restriction on
assessment after initiation of an audit of
the taxpayer or another taxpayer if a
determination in the audit of the other
taxpayer affects, directly or indirectly,
the liability of the taxpayer for tax.
*
*
*
*
*

On page 78458, in the third column,
in paragraph 107, the instruction
‘‘Section 56.6694–3 is added to read as
follows:’’ is removed and the language
‘‘Section 54.6694–3 is added to read as
follows:’’ is added in its place.

In accordance with the
memorandum of January 20, 2009, from
the Assistant to the President and Chief
of Staff, entitled ‘‘Regulatory Review,’’
published in the Federal Register on
January 26, 2009, the Department is
delaying the effective date and opening
for public comment, the rule published
on December 29, 2008. This rule
regulates the sustainable free use,
commercial harvest, and sale of special
forest products and forest botanical
products from National Forest System
lands. The December rule was originally
set to take effect January 28, 2009.
DATES: Effective January 28, 2009, the
effective date of the rule amending 36
CFR parts 223 and 261 published at 73
FR 79367, December 29, 2008, is
delayed until March 30, 2009.
Comments must be received by March 2,
2009.
ADDRESSES: The public may send
comments to USDA Forest Service, FM,
Director, 201 14th Street, SW., Mailstop
1103, Washington, DC 20024, or by email to wospecialproducts@fs.fed.us.
FOR FURTHER INFORMATION CONTACT:
Richard Fitzgerald, Forest Service,
Forest Management Staff, (202) 205–
1753. Individuals who use
SUMMARY:

PO 00000

Frm 00007

Fmt 4700

Sfmt 4700

5107

telecommunication devices for the deaf
(TDD) may call the Federal Information
Relay Service (FIRS) at 1–800–877–8339
between 8 a.m. and 8 p.m., Eastern
Standard Time, Monday through Friday.
SUPPLEMENTARY INFORMATION: In
accordance with the memorandum of
January 20, 2009, from the Assistant to
the President and Chief of Staff, entitled
‘‘Regulatory Review,’’ published in the
Federal Register on January 26, 2009, 74
FR 4435, the Department is delaying the
effective date and opening for public
comment, the rule entitled ‘‘Sale and
Disposal of National Forest System
Timber; Special Forest Products and
Forest Botanical Products’’, that was
published in the Federal Register on
December 29, 2008, 73 FR 79367.
The Department is seeking comment
from the public on any issues or
concerns on the policy raised by the
December rule. The December rule is
needed to promote sustainability in
light of the increased public demands
for both timber and non-timber special
forest products and forest botanical
products over the past 10 years. In many
cases, these demands are challenging
sustainability, particularly in the most
heavily used parts of the National Forest
System. The December rule will help
ensure the continued sustainability of
special forest products and forest
botanical products.
Dated: January 26, 2009.
Hank Kashdan,
Acting Deputy Under Secretary, FS, NRE.
[FR Doc. E9–1960 Filed 1–28–09; 8:45 am]
BILLING CODE 3410–11–P

FEDERAL COMMUNICATIONS
COMMISSION
47 CFR Part 1
[GEN Docket No. 86–285; FCC 08–209]

Amendment of the Schedule of
Application Fees Set
AGENCY: Federal Communications
Commission.
ACTION: Final rule.
SUMMARY: The Commission makes rule
changes to Part 1 of the Commission’s
rules, and amends its Schedule of
Application Fees to adjust its fees for
processing applications and other
filings.
DATES:

Effective January 29, 2009.

SUPPLEMENTARY INFORMATION:

1. By this Order, adopted September
15, 2008 and released September 22,
2008, the Commission makes rule
changes to part 1 of the Commission’s

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